Caesarius of Arles and the Development of the Ecclesiastical Tithe: From a Theology of Almsgiving to Practical Obligations

Few taxes have been as enduring and as evocative of identity as the Christian ecclesiastical tithe, arguably “the most important tax in the economic development of western Europe.” The secular enforcement in 779 of the tithe's collection by the church clearly marked a decisive moment in its evolution, but its earlier origins as religious law have been much more elusive. Scholarship over the past five decades has made clear that mandatory tithing to the church was not a custom of early Christianity but rather something that developed in late antiquity, with our first unambiguous evidence of a developed theory of the tithe coming from sixth-century Gaul. The key figure providing that evidence was Caesarius of Arles (ca. 469–542).