A Comprehensive Historiographical and Theological Analysis of the Evolution of Ecclesiastical Tithing (30 AD – 800 AD)

Scope and Methodology

The scope of this analysis encompasses the period from the ministry of Jesus (c. 30 AD) to the Capitulary of Herstal (779 AD), with a particular focus on:

• Biblical Exegesis: How the New Testament texts were interpreted by the earliest Christians regarding financial support.

• Patristic Testimony: The writings of Justin Martyr, Irenaeus, Tertullian, Cyprian, Ambrose, Augustine, and Jerome.

• Conciliar Legislation: The progressive hardening of church canons in local synods like Tours and Mâcon.

• Imperial Law: The intersection of church mandates and Frankish civil law under Pepin and Charlemagne.

• The Eastern Counterpoint: The persistence of voluntary giving in the Byzantine tradition.

The Mosaic Tithe: A Theocratic Tax

In the Old Testament, the tithe (ma'aser) was not merely a charitable donation but a fundamental component of the theocratic taxation system of Israel. It was mandatory, not voluntary, and it supported the Levitical priesthood, the festivals, and the poor. Biblical scholarship identifies three distinct tithes in the Mosaic Law, which, when combined, totaled approximately 23.3% of an Israelite's annual produce, not the simple 10% often assumed in later Christian rhetoric.

• The Levitical Tithe (Num. 18:21): A tenth given to the Levites for their service in the Tabernacle.

• The Festival Tithe (Deut. 14:22-27): A tenth consumed by the giver and their family during religious festivals in Jerusalem.

• The Poor Tithe (Deut. 14:28-29): Collected every third year for the alien, the fatherless, and the widow.

Crucially, the early Christians, particularly Jewish converts, understood these tithes as tied inextricably to the Temple system and the Levitical priesthood. With the destruction of the Temple in 70 AD, the mechanism for biblical tithing ceased to exist. The early church did not immediately seek to replace this system with a Christian equivalent because their theological framework viewed the Temple and its sacrifices as fulfilled in Christ.

The Babylonian and Roman Context

The concept of a "tenth" was also prevalent in the pagan world. The Babylonians and other Near Eastern cultures utilized a tithe (esretu) as a royal tax. Similarly, the Romans practiced a form of tithing to their deities. Tertullian, writing in the late 2nd century, makes a specific reference to the "tithes of Hercules," noting that pagan temples employed accountants to track these payments.

This pagan association is significant. For the early Christians, paying a tithe was often associated with either the obsolete Jewish law or the idolatrous Roman cults. The refusal to adopt a fixed-percentage funding model was, in part, a rejection of the "transactional" religion of their neighbors, where financial payment secured divine favor or priestly service. As Tertullian argued, the Christian treasury was not "purchase money" for a religion that had a price.

The Silence of the New Testament

A thorough examination of the New Testament reveals that the tithe is never commanded for the Christian church. The term appears only a handful of times, and almost exclusively in reference to the Old Covenant.

• The Gospels: Jesus mentions tithing in Matthew 23:23 and Luke 11:42 ("Woe to you, scribes and Pharisees..."). Here, Christ affirms the practice for those under the Law (the Pharisees) but critiques their neglect of "justice, mercy, and faithfulness." This passage is widely interpreted by early commentators not as a command for the church, but as a rebuke of legalistic priority. Similarly, in the parable of the Pharisee and the Publican (Luke 18:12), the Pharisee's boast ("I fast twice a week; I give tithes of all that I possess") is presented as evidence of self-righteousness rather than piety.

• The Epistles: The Apostle Paul, who wrote extensively on church order and fundraising (specifically the collection for the saints in Jerusalem), never appeals to the law of the tithe. In 1 Corinthians 16:2 and 2 Corinthians 8-9, he establishes the principles of New Covenant giving: it is to be periodic ("on the first day of the week"), personal ("each one of you"), and proportional ("as he may prosper").

The Theology of Christian Liberty

The core theological reason for the absence of tithing in the apostolic era was the doctrine of liberty. The early believers saw themselves as liberated from the "tutor" of the Mosaic Law (Galatians 3:24-25). To impose a fixed percentage would be to return to the rudiments of the old system.

Paul's instruction in 2 Corinthians 9:7—"Each of you should give what you have decided in your heart to give, not reluctantly or under compulsion"—stands in direct opposition to the mandatory nature of the tithe. The apostolic model relied on the work of the Holy Spirit to prompt generosity, rather than an external statute. As historically noted, the early church did not pay tithes because they believed that all their possessions belonged to God, and a mere tenth was an insufficient expression of their total consecration.

The "Community of Goods" (Koinonia)

The economic life of the Jerusalem church, described in Acts 2 and 4, operated on a principle far more radical than tithing. "All who believed were together and had all things in common... they sold their possessions and goods, and divided them among all, as anyone had need" (Acts 2:44-45). This "community of goods" rendered tithing obsolete; one cannot tithe 10% when one has already surrendered 100% to the community's disposal.

While this absolute communalism may not have been universal across all Pauline churches, the principle of "equality" (2 Cor 8:14) remained paramount. The surplus of the wealthy was to supply the lack of the poor, not through a tax, but through a recognition of the spiritual bond between believers.

The Didache: First Fruits vs. Tithes

The Didache (Teaching of the Twelve Apostles), dating from the late 1st or early 2nd century, provides the earliest manual of church order. It addresses the support of "prophets" and "teachers" who settle within a community.

"Every true prophet who wants to live among you is worthy of his support... Every first-fruit, therefore, of the products of wine-press and threshing-floor, of oxen and of sheep, you shall take and give to the prophets, for they are your high priests".

Crucially, the Didache uses the term aparchē ("first fruits"), not dekatē ("tithe"). The distinction is vital. First fruits were a portion of the harvest given in gratitude, variable in amount, whereas the tithe was a mathematical tenth. Furthermore, the text commands that "if you have no prophet, give it to the poor". This establishes that the primary claim on the church's resources was the sustenance of itinerant ministers and the destitute, not the maintenance of a building or a settled hierarchy.

Justin Martyr (c. 100–165 AD): The Voluntary Chest

Justin Martyr, writing his First Apology to Emperor Antoninus Pius around 150 AD, provides the most detailed description of 2nd-century Christian worship. In Chapter 67, he describes the offering:

"And they who are well to do, and willing, give what each thinks fit; and what is collected is deposited with the president, who succours the orphans and widows and those who, through sickness or any other cause, are in want, and those who are in bonds and the strangers sojourning among us, and in a word takes care of all who are in need".

Justin's language is carefully chosen to emphasize the lack of compulsion. The phrase "what each thinks fit" (ho bouletai) indicates total discretion on the part of the giver. There is no mention of a percentage. The purpose of the collection is strictly humanitarian—social welfare for the vulnerable—rather than ceremonial.

Irenaeus of Lyons (c. 130–202 AD): The Argument from Superiority

Irenaeus offers the most robust theological rejection of tithing in the early church. In Against Heresies (Book IV), he engages in a polemic against those who would impose the Mosaic Law on Christians. He argues that the law of tithes was for "servants" (the Jews), whereas Christians are "sons" who have received liberty.

"The Jews were constrained to a regular payment of tithes; Christians who have liberty assign all their possessions to the Lord, bestowing freely not the lesser portions of their property, since they have the hope of greater things".

Irenaeus does not argue for less giving than the tithe, but more. However, the "more" must be driven by freedom. He compares tithing to the command "Thou shall not kill"; just as Christ expanded "do not kill" to "do not be angry," He expanded "give a tithe" to "give all." For Irenaeus, to enforce a tithe would be a regression—a return to the rudimentary discipline of slavery intended for a people with hard hearts.

Tertullian (c. 155–240 AD): Piety’s Deposit Fund

Tertullian reinforces the voluntary nature of the collection in his Apology (Chapter 39). He describes the Christian treasury (arca) in contrast to pagan treasuries.

"On the monthly day, if he likes, each puts in a small donation; but only if it be his pleasure, and only if he be able: for there is no compulsion; all is voluntary".

He explicitly states "there is no compulsion" (nemo compellitur). These funds, he notes, are not spent on banquets (like the pagans), but on "feeding and burying the poor," supporting orphans, elderly, and shipwrecked mariners. Tertullian’s testimony confirms that as late as the 3rd century, the North African church operated without a mandatory tithe system. He also derisively mentions the "tithe of Hercules," further distancing Christian practice from the tithe-based economies of Roman paganism.

Cyprian of Carthage (c. 210–258 AD): The Levitical Shift

By the middle of the 3rd century, a subtle shift begins to appear in the writings of Cyprian. Facing a growing clergy and the administrative needs of a large church in Carthage, Cyprian begins to draw tighter analogies between the Christian clergy and the Levitical priesthood.

He argues that just as the Levites were supported by tithes so they would not be distracted by worldly employments, so too should the Christian clergy be supported. However, Cyprian does not assert that tithing is currently enforced law; rather, he uses the failure to tithe as a rhetorical device to shame his contemporaries. He laments, "But now we do not even give a tenth from our patrimony," contrasting the spiritual lethargy of his day with the "selling all" of the apostolic era. Cyprian marks the transition from the "give all" theology of Irenaeus to the "at least support the clergy" pragmatism that would grow in later centuries.

The Ante-Nicene Fathers on Giving

Ambrose of Milan (c. 340–397): Tithing as Restitution

Ambrose, the bishop of Milan, was one of the first to articulate the idea that tithing was a mandatory obligation to God, the withholding of which constituted theft. In a famous sermon (often preached at harvest time), he declared:

"God has reserved the tenth part to Himself, and therefore it is not lawful for a man to retain what God has reserved for Himself. To thee He has given nine parts, for Himself He has reserved the tenth part, and if thou shalt not give the tenth part to God, God will take from thee the nine parts".

Ambrose reframed giving from an act of charity (giving what is yours) to an act of justice or restitution (returning what is not yours). "You are paying back, therefore, your debt; you are not giving gratuitously what you do not owe". This theological pivot laid the groundwork for the later legal enforcement of tithes.

Augustine of Hippo (354–430): The Fear of the Ninth Part

Augustine continued Ambrose's line of reasoning but added a strong emphasis on the redemptive quality of almsgiving. Augustine viewed the tithe as a minimum threshold—a "tax" owed to the Creator. He argued that if men would not give the tithe to God, they would eventually be forced to give it to the tax collector or lose it through crop failure.

"Tithes are required as a matter of debt," Augustine asserted. He frequently utilized the "mammon of iniquity" passages to encourage giving as a way to cleanse wealth. However, it is crucial to note that for Augustine, the destination of the tithe was still primarily the poor. He famously lived a monastic life and viewed the bishop as the procurator of the poor's money. The institutionalization of the tithe as a salary for clergy was present but secondary to the social welfare aspect.

Jerome (c. 347–420): The Storehouse Interpretation

Jerome provided the exegetical ammunition for the Medieval tithe through his commentary on Malachi 3:10. He explicitly identified the "storehouse" of the Jewish Temple with the church treasury and equated the Christian clergy with the Levitical priesthood.

"What we have said of tithes and firstfruits, which of old were given by the people to the priests and Levites, understand also in the case of the peoples of the Church... that we are to provide for the priests and Levites".

Jerome's translation of the Vulgate and his commentaries solidified the "Levitical" self-understanding of the Medieval clergy. If the clergy were the new Levites, they were entitled by divine right to the new tithe.

Caesarius of Arles: The Distinction Between Tithes and Alms

Caesarius of Arles (c. 470–542) is perhaps the most important transitional figure regarding tithing legislation. In his sermons (specifically Sermon 33), he made a sharp legalistic distinction between tithes and alms.

• Tithes (Decimae): These are a forced exaction owed to God. They purchase earthly protection for the harvest. Failure to pay results in divine punishment (loss of the crop).

• Alms (Eleemosyna): These are voluntary gifts given from the remaining nine-tenths. These purchase the remission of sins and heavenly rewards.

Caesarius preached: "Tithes are not our own, but are destined for the church... give tithes, and out of the nine parts give alms". His homilies were widely copied and used as the basis for later Carolingian laws.

The Council of Tours (567 AD)

The Council of Tours represents the first conciliar move toward mandating tithes. The bishops assembled there issued a pastoral letter (an admonitio) exhorting the faithful to follow the example of Abraham and pay tithes.

While significant, the Council of Tours did not yet impose ecclesiastical penalties. It was a strong "advocacy" for the practice, appealing to the conscience of the people and the need to support the clergy and the poor.

The Council of Mâcon (585 AD): The Weapon of Excommunication

The critical turning point occurred eighteen years later at the Second Council of Mâcon in 585 AD. Here, the language shifts from exhortation to command, and the penalty shifts from divine displeasure to church discipline.

Canon 5 of the Council of Mâcon states:

"Orders, under pain of excommunication, the payment of tithe, that the priests may apply them to the help of the poor and the redemption of those in slavery, and so render the prayers which they offer for the salvation for the people efficacious".

The Council claimed that the "whole body of Christians" had kept these laws for a long time but that they were now being neglected—a historical fabrication designed to give the new law the weight of antiquity. The threat of excommunication (separation from the sacraments and the community) marked the formal end of the "voluntary" era. Tithing was now a condition of salvation within the Gallican church.

Pepin the Short: The Famine Tithe (765 AD)

In 765, Pepin the Short issued a letter decreeing that all men must pay a tithe. This was initially framed as an emergency measure to appease God during a severe famine, but it set the precedent for state involvement in tithe collection.

Charlemagne and the Capitulary of Herstal (779 AD)

The definitive establishment of the mandatory tithe in Western Europe occurred in 779 AD with the Capitulary of Herstal. Issued by Charlemagne during a time of crisis (Saxon wars, famine, and administrative reform), this capitulary transformed the tithe into a tax collected by the civil authorities.

The Text of the Capitulary (Chapter 7):

"Concerning tithes, it is ordained that every man, whether distinct or noble, shall give a tenth part of his substance to the church and priests; and let the nobles do likewise for their own property".

This law made refusal to tithe a crime against the state. The collection was no longer left to the conscience of the believer or the threat of excommunication; it was enforced by the royal count. The tithe was divided (usually into four parts: for the bishop, the clergy, the poor, and the building fabric), solidifying the parish system as the basic unit of medieval society.

The Alcuinian Dissent: "Decimation of Faith"

The imposition of this tax was not without controversy. Alcuin of York (c. 735–804), Charlemagne’s leading theological advisor, strongly objected to the imposition of tithes on the newly conquered Saxons.

In a letter to Charlemagne (c. 796), Alcuin wrote:

"We must ask whether the Apostles, who were taught by Christ himself... ever exacted tithes?... It is better to lose the tithe than to lose the faith. We essentially are born, nurtured, and taught in the Catholic faith, yet we hardly consent to tithe our substance fully. How much more will the tender faith of the infant... refuse this?".

Alcuin famously used a play on words, warning that the decima (tithe) would lead to the decimatio (destruction) of the Saxons' faith. He argued for a return to the apostolic mode of "milk before meat," suggesting that preachers, not tax collectors (predators), should be sent to the pagans. Alcuin’s dissent highlights that even at the moment of its legal triumph, the mandatory tithe was recognized by the church's greatest scholars as alien to the spirit of the early gospel.

Evolution of Tithing Legislation

Resistance to Legalism

The Eastern Orthodox Church never codified a universal canon law mandating a 10% tithe. The Constitution of Emperors Leo I and Anthemius (5th Century) specifically forbade the use of compulsion in collecting religious funds, expecting believers to give voluntarily. While Eastern Fathers like Chrysostom preached generosity that exceeded the tithe, they did not create a legal mechanism to enforce it.

The "Church of the Tithes" in Kyiv

The famous "Church of the Tithes" (Desyatynna) in Kyiv (built c. 996) is often cited as a counter-example, but it actually proves the rule. It was named so because Vladimir the Great pledged a tenth of his royal income to its maintenance—an act of princely endowment (ktetor), not a tax levied on the general populace.

The Byzantine Model

In the Byzantine Empire, the church was supported by massive imperial land grants, endowments, and voluntary oblations (eulogiae) rather than a parish tithe. The "priest's portion" was often customary but not mathematically fixed as a "tenth" of every believer's income. This divergence meant that the Eastern Church never developed the same "financial feudalism" that characterized the Medieval Latin Church.