1. He that hath a full stock of money, and no increase by it, must give proportionably out of his stock; when he that hath little or no stock, but the fruits of his daily industry and labour, may possibly be bound to give less than the other.

2. It is not the tenth of our increase, deducting first all our families' provision, that you mean when you direct to give the tenth (for it is far more, if not all, that after such provision must be given); but it is the tenth without deduction that you mean; therefore when family necessaries cannot spare the tenth, it may be too much (else even the receivers must all be givers): but when family necessities can spare much more than the tenth, then the tenth is not enough.

3. In those places where church, and state, and poor are all to be maintained by free gift, there the tenth of our increase is far too little, for those that have any thing considerable to spare, to give to all these uses.

This is apparent in that the tenths alone were not thought enough even in the time of the law, to give towards the public worship of God: for besides the tenths, there were the first-fruits, and oblations, and many sorts of sacrifices; and yet at the same time, the poor were to be maintained by liberal gifts besides the tenths: and though we read not of much given to the maintenance of their rulers and magistrates, before they chose to have a king, yet afterwards we read of much; and before, the charges of wars and public works lay upon all.

In most places with us, the public ministry is maintained by glebe and tithes, which are none of the people's gifts at all, for he that sold or leased them their lands, did suppose that tithes were to be paid out of it, and therefore they paid a tenth part less for it, in purchase, fines, or rents, than otherwise they should have done; so that I reckon, that most of them give little or nothing to the minister at all. Therefore they may the better give so much the more to the needy, and to other charitable uses. But where minister, and poor, and all are maintained by the people's contribution, there the tenths are too little for the whole work; but yet to most, or very many, the tenths to the poor alone, besides the maintenance of the ministry and state, may possibly be more than they are able to give. The tenths even among the heathens, were given in many places to their sacrifices, priests, and to religious, public, civil works, besides all their private charity to the poor.

I find in Diog. Laertius, lib. i. (mihi) 32. that Pisistratus the Athenian tyrant, proving to Solon (in his epistle to him) that he had nothing against God or man to blame him for, but for taking the crown; telling him, that he caused them to keep the same laws which Solon gave them, and that better than the popular government could have done, doth instance thus: Atheniensium singuli decimas frugum suarum separant, non in usus nostros consumendas, verum sacrificiis publicis, commodisque communibus, et si quando bellum contra nos ingruerit, in sumptus deputandas: that is, Every one of the Athenians do separate the tithes of their fruits, not to be consumed to our uses, but to defray the charge in public sacrifices, and in the common profits, and if war at any time invade us. And Plautus saith, Ut decimam solveret Herculi. Indeed as among the heathens the tithes were conjunctly given for religious and civil uses, so it seems that at first the christian emperors settled them on the bishops for the use of the poor, as well as for the ministers, and church service, and utensils. For to all these they were to be divided, and the bishop was as the guardian of the poor: and the glebe or farms that were given to the church, were all employed to the same uses; and the canons required that the tithes should be thus disposed of by the clergy; non tanquam propriæ, sed domino oblatæ: and the emperor Justinian commanded the bishops, Ne ea quæ ecclesiis relicta sunt sibi adscribant sed in necessarios ecclesiæ usus impendant; lib. xliii. cap. de Episc. et Cler. vid. Albert. Ranzt. Metrop. lib. i. cap. 2. et sax. lib. vi. cap. 52. And Hierom (ad Damasc.) saith, Quoniam quicquid habent clerici pauperum est; et domus illorum omnibus debent esse communes; susceptioni peregrinarum et hospitum invigilare debent; maxime curandum est illis, ut de decimis et oblationibus, cœnobiis et Xenodochiis qualem voluerint et potuerint sustentationem impendant.

Yet then the paying of tithes did not excuse the people from all other charity to the poor: Austin saith, Qui sibi aut præmium comparat, aut peccatorum desiderat indulgentiam promereri, reddat decimam, etiam de novem partibus studeat eleemosynam dare pauperibus. And in our times there is less reason that tithes should excuse the people from their works of charity, both because the tithes are now more appropriate to the maintenance of the clergy, and because (as is aforesaid) the people give them not out of their own. I confess, if we consider how decimation was used before the law by Abraham and Jacob, and established by the law unto the Jews, and how commonly it was used among the gentiles, and last of all by the church of Christ, it will make a considerate man imagine, that as there is still a divine direction for one day in seven, as a necessary proportion of time to be ordinarily consecrated to God, besides what we can spare from our other days; so that there is something of a divine canon, or direction, for the tenth of our revenues or increase to be ordinarily consecrated to God, besides what may be spared from the rest. And whether those tithes, that are none of your own, and cost you nothing, be now to be reckoned to private men, as any of their tenths, which they themselves should give, I leave to your consideration. Amongst Augustine's works we find an opinion that the devils were the tenth part of the angels, and that man is now to be the tenth order among the angels, the saints filling up the place that the devils fell from, and there being nine orders of angels to be above us, and that in this there is some ground of our paying tenths; and therefore he saith, that Hæc est Domini justissima consuetudo; ut si tu illi decimam non dederis, tu ad decimam revocaberis, id est, dæmonibus, qui sunt decima pars angelorum, associaberis. Though I know not whence he had this opinion, it seemeth that the devoting of a tenth part ordinarily to God, is a matter that we have more than a human direction for.

15. In times of extraordinary necessities of the church, or state, or poor, there must be extraordinary bounty in our contributions: as if an enemy be ready to invade the land, or if some extraordinary work of God (as the conversion of some heathen nations) do require it, or some extraordinary persecution and distress befall the pastors, or in a year of famine, plague, or war, when the necessities of the poor are extraordinary; the tenths in such cases will not suffice, from those that have more to give: therefore in such a time, the primitive christians sold their possessions, and laid down the price at the feet of the apostles.

In one word, an honest, charitable heart being presupposed as the root or fountain, and prudence being the discerner of our duty, the apostle's general rule may much satisfy a christian for the proportion, 1 Cor. xvi. 2, "Let every one of you lay by him in store, as God hath prospered him;" and 2 Cor. viii. 12, "according to that a man hath:" though there be many intimations, that ordinarily a tenth part at least is requisite.

III. Having thus resolved the question of the quota pars or proportion to be given, I shall say a little to the question, Whether a man should give most in his lifetime, or at his death?