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rve Me in the Tabernacle." Now the clergy are the successors of the sons of Levi in the New Testament. Therefore tithes are due to the clergy alone. _I answer that,_ Two things have to be considered with regard to tithes: namely, the right to receive tithes, and the things given in the name of tithes. 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. On the other hand the things given in the name of tithes are material, wherefore they may come to be used by anyone, and thus it is that they fall into the hands of the laity. Reply Obj. 1: In the Old Law, as stated above (A. 1, ad 4), special tithes were earmarked for the assistance of the poor. But in the New Law the tithes are given to the clergy, not only for their own support, but also that the clergy may use them in assisting the poor. Hence they are not unnecessary; indeed Church property, oblations and first-fruits as well as tithes are all necessary for this same purpose. Reply Obj. 2: Personal tithes are due to the church in whose parish a man dwells, while predial tithes seem more reasonably to belong to the church within whose bounds the land is situated. The law, however, prescribes that in this matter a custom that has obtained for a long time must be observed [*Cap. Cum sint, and Cap. Ad apostolicae, de Decimis, etc.]. 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. Reply Obj. 3: Just as the Church can hand over to a layman the things she receives under the title of tithe, so too can she allow him to receive tithes that are yet to be paid, the right of receiving being reserved to the ministers of the Church. The motive may be either the need of the Church, as when tithes are due to certain soldiers through being granted to them in fee by the Church, or it may be the succoring of the poor; thus certain tithes have been granted by way of alms to certain lay religious, or to those that
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