Thomas Aquinas

“ The shepherd who grazes his flock at different seasons in two parishes, should pay tithe proportionately to both churches. And since the fruit of the flock is derived from the pasture, the tithe of the flock is due to the church in whose lands the flock grazes, rather than to the church on whose land the fold is situated. ”

“ Further, man cannot pay except what is in his power. Now a man does not always remain in possession of all his profit from land and stock, since sometimes he loses them by theft or robbery; sometimes they are transferred to another person by sale; sometimes they are due to some other person, thus taxes are due to princes, and wages due to workmen. Therefore one ought not to pay tithes on such like things. ”

“ Further, a debt that is due without any time being fixed for its payment, must be paid at once under pain of sin. Accordingly if during the time of grace men are bound, under necessity of precept, to pay tithes in those countries where tithes are not paid, they would all be in a state of mortal sin, and so would also be the ministers of the Church for dissembling. ”

“ For natural reason dictates that he who has charge of the common estate of a multitude should be provided with all goods, so that he may be able to carry out whatever is necessary for the common welfare. ”

“ Accordingly it is evident that man's obligation to pay tithes arises partly from natural law, partly from the institution of the Church; who, nevertheless, in consideration of the requirements of time and persons might ordain the payment of some other proportion. ”

“ On the other hand the people of the New Law are spread abroad throughout the world, and many of them have no possessions, but live by trade, and these would contribute nothing to the support of God's ministers if they did not pay tithes on their trade profits. Moreover the ministers of the New Law are more strictly forbidden to occupy themselves in money-making trades, according to 2 Tim. ”

“ The right to receive tithes is a spiritual thing, for it arises from the debt in virtue of which the ministers of the altar have a right to the expenses of their ministry, and temporal things are due to those who sow spiritual things. This debt concerns none but the clergy who have care of souls, and so they alone are competent to have this right. ”

“ But the third kind of tithe which they had to eat with the poor, is increased in the New Law, for our Lord commanded us to give to the poor not merely the tenth part, but all our surplus, according to Lk. ”