The Apostolic Constitutions, connected in a literary way with The Teaching of the Twelve Apostles, belong, at least so far as the first six books are concerned, to the third century. Dr. Riddle says: “The first six books are the oldest; the seventh, in its present form, somewhat later, but, from its connection with the teaching, proven to contain matter of a very ancient date. The eighth book is of latest date. It now seems to be generally admitted that the entire work is not later than the fourth century, although the usual allowance must be made for textual changes, whether by accident or design.”
Chapter 25 of book II. (Vol. VII., page 408) has the heading, “Of First-fruits and Tithes, and after what manner the Bishop is himself to partake of them, or to distribute them to others.” The following sentences are culled out of this chapter: “Let him use those tenths and first-fruits, which are given according to the command of God, as a man of God; as also let him dispense in a right manner the free-will offerings which are brought in on account of the poor, to the orphans, the widows, the afflicted, and strangers in distress, as having that God for the examiner of his accounts who has committed the disposition to him.... The Levites, who attended upon the tabernacle, partook of those things that were offered to God by all the people.... You, therefore, O bishops, are to your people priests and Levites, ministering to the holy tabernacle, the holy Catholic Church.... As, therefore, you bear the weight, so have you a right to partake of the fruits before others, and to impart to those who are in want.... For those who attend upon the Church ought to be maintained by the Church, as being priests, Levites, presidents, and ministers of God.”
Again in Chapter 35 (page 413) we read, “Now you ought to know, that although the Lord has delivered you from the additional bonds, and has brought you out of them to your refreshment, and does not permit you to sacrifice irrational creatures for sin-offerings, and purifications, and scape-goats, and continual washings and sprinklings, yet has He nowhere freed you from those oblations which you owe to the priests, nor from doing good to the poor.” Other references will be found also on pages 471, 494, and among the Canons, page 500.
Jerome (345-420) writes in his letter to Nepotian (Vol. VI., Second Series) as follows: “I, if I am the portion of the Lord, and the line of His heritage, receive no portion among the remaining tribes; but, like the priest and the Levite, I live on the tithe, and serving the altar, am supported by its offerings. Having food and raiment, I shall be content with these, and as a disciple of the Cross shall share its poverty.”
Smith and Cheetham’s Dictionary quotes Jerome as saying on Mal. 3:10, “What we have said of tithes and first-fruits which of old used to be given by the people to the priests and Levites, understand also in the case of the people of the Church, to whom it has been commanded to sell all they have and give to the poor and follow the Lord and Savior.... If we are unwilling to do this, at least let us imitate the rudimentary teaching of the Jews so as to give a part of the whole to the poor and pay the priests and Levites due honor. If any one shall not do this he is convicted of defrauding and cheating God.”
The same authority quotes Ambrose (340-397) as saying (Sermon 34), “God has reserved the tenth part to Himself, and therefore it is not lawful for a man to retain what God has reserved for Himself. To thee He has given nine parts, for Himself He has reserved the tenth part, and if thou shalt not give to God the tenth part, God will take from thee the nine parts.” Again in a sermon on Ascension Day, “A good Christian pays tithes yearly to be given to the poor.”
From the same authority also, we get this from Augustine (354-430) who is quoted as saying (Hom. 48), “Our ancestors used to abound in wealth of every kind for this very reason that they used to give tithes, and pay the tax to Caesar. Now, on the contrary, because devotion to God has ceased, the drain of the treasury has increased. We have been unwilling to share the tithes with God, now the whole is taken away.”
We quote further from Augustine (Vol. VI., First Series, page 367). “Let us give a certain portion of it. What portion? A tenth? The Scribes and Pharisees give tithes for whom Christ had not yet shed His blood. The Scribes and Pharisees give tithes; lest haply thou shouldst think thou art doing any great thing in breaking thy bread to the poor, and this is scarcely a thousandth part of thy means. And yet I am not finding fault with this; do even this. So hungry and thirsty am I, that I am glad even of these crumbs. But yet I cannot keep back what He who died for us said whilst He was alive, ‘Except your righteousness shall exceed the righteousness of the Scribes and Pharisees, ye shall in no case enter into the kingdom of heaven.’ The Scribes and Pharisees gave the tenth. How is it with you? Ask yourselves. Consider what you spend on mercy, what you reserve for luxury.”
In commenting on Christ’s saying in Luke 11:41, “Give alms, and behold all things are clean unto you,” Augustine says (pages 435 and 436), “When He had spoken thus, doubtless they thought that they did give alms. And how did they give them? They tithed all they had, they took away a tenth of all their produce, and gave it. It is no easy matter to find a Christian who doth as much.”... Christ saith to them, “I know that ye do this, ‘ye tithe mint and anise, cummin and rue,’ but I am speaking of other alms: ye despise ‘judgment and charity.’”... What is “in judgment”? Look back, and discover thyself; mislike thyself, pronounce judgment against thyself. And what is charity? “Love the Lord God with all thy heart, and with all thy soul, and with all thy mind; love thy neighbor as thyself: and thou hast done alms first to thine own soul, within thy conscience. Whereas if thou neglect this alms, give what thou wilt; reserve of thy goods not a tenth, but a half; give nine parts, and leave but one for thine own self: thou doest nothing, when thou dost not alms to thine own soul and art poor in thyself.”
Once more we find Augustine saying (Vol. VIII., page 668), “Cut off some part of thy income; a tenth, if thou choosest, though that is but little. For it is said that the Pharisees gave a tenth.... He whose righteousness thou oughtest to exceed giveth a tenth: thou givest not even a thousandth. How wilt thou surpass him whom thou matchest not.”