Tithes

Tithes are a traditional practice in which a tenth of one’s income or produce is given to a religious institution or its officers. Historically the practice served to support clergy, temples, and religious institutions, and the exact obligations varied by culture and era. The term signifies the tenth portion and has been adapted or reinterpreted in many religious communities.

In Judaism, tithing referred to several distinct measures connected to agricultural produce and temple service. Ma'aser Rishon (the first tithe) supported the Levites; Ma'aser Sheni (the second tithe) were consumed in Jerusalem or redeemed; Terumah was a priestly offering; Ma'aser Ani was set aside for the poor. These tithes accompanied the annual and festival cycles and evolved over time.

In Christianity, the practice borrowed from Jewish law and became part of church finance in many eras. During the Middle Ages, tithes were a formal tax collected by both secular and ecclesiastical authorities in Europe. In modern times, most denominations treat tithing as voluntary or guideline-based, with sermons often promoting a 10% target but not mandating it by law.

Modern tithes fund clergy salaries, church operations, and charitable work. Legal status and enforcement vary by country and denomination; some historic ecclesiastical taxes have been abolished, while voluntary offerings and endowments remain common.

Etymology centers on the notion of a tenth; the specific practices and interpretations differ across traditions.