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/summa/SS/SSII/SS_Q87:

Next we must consider tithes, under which head there are four points of inquiry:

(1) Whether men are bound by precept to pay tithes?

(2) Of what things ought tithes to be paid?

(3) To whom ought they to be paid?

(4) Who ought to pay tithes?

Summa Theologica by St. Thomas Aquinas · Public Domain.