The Lord says in the Gospel: Distribute all your tithing. He himself speaks through the prophet: Bring all the tithe into my storehouse, that there may be food in my house, and prove me in this, says the Lord. The apostle Paul said concerning the sons of Levi: Receiving the priesthood, they have a commandment to take tithes from the people according to the law, that is, from their brethren; for God loves a cheerful giver. Solomon said: Some divide their own goods and become richer; others seize what is not theirs, and are ever in want (Prov. XI). Jesus the son of Sirach said: In every gift make cheerful your countenance, and in exultation sanctify your tithes.
Give to the Most High according to what has been given, and with a good eye do according to the finding of your hands, because the Lord is a rewarder, and he will repay you sevenfold. Augustine said: Tithes indeed are the tributes of needy souls. But if you give the tithe, not only will you receive abundance of crops, but you will also obtain health of body. The Lord God is not in need, he does not demand a reward, but honor; for our God, who deigned to give all, deigns to require the tithe back from us, without doubt to profit not himself, but us. Whence he said through the prophet: The firstfruits of your threshing-floor and your winepresses you shall not delay to offer to me. If you give slowly, it is a sin; how much more is it not to have given at all (Exod. XIII)?
Whether you live by business, by craft, by whatever kind of work, render the tithes. For since by giving the tithes you can merit both earthly and heavenly gifts, why through avarice are you defrauded of a twofold blessing? For this is the Lord's most just custom, that if you do not give the tithe to him, you are recalled to the tithe. You will give to an impious soldier what you are unwilling to give to the priest. To do this God is ever ready, but he is prevented by the malice of men. For the tithes are required as a debt, and whoever has been unwilling to give them has invaded another's property.
And however many poor persons in the places where he himself dwells shall have died of hunger because he did not give the tithe, of so many homicides he will appear guilty before the tribunal of the eternal Judge, since he reserved for his own uses that thing which was assigned by the Lord to the poor. Therefore whoever desires to procure for himself a reward, or to merit pardon of sins, let him, the tithes being rendered, strive also to give alms from the nine parts: so that of the nine parts, whatever is left over beyond reasonable food and clothing be not reserved for luxury, nor for worldly gain, but be laid up in the heavenly treasuries through almsgiving.
For whatever God shall have given us more than is needful, he has given especially not to us (perhaps: has given not to us), but through us has transmitted it to be dispensed to others. These things, therefore, brethren, according to your custom hear willingly, and, Christ helping, strive to fulfill them.