- The jurists say that tithe of cattle should be offered once and on that account it will be most holy, i.e., the tithe should not be offered again. But others of the true faith affirm that we should give tithes of living and mortal things to God every year, since every year we enjoy His gifts.
- Also, of all fruits of the soil a tithe ought to be offered once a year to the Lord, for as it is said: “Whatever has been once consecrated to God, will be most holy in the sight of the Lord.” For the tithe should not be offered repeatedly from those things, as the learned Columman has taught. But of the fruits of the soil a tenth part ought to be offered every year, because they are produced every year.
- Also, tithes are from all living things. So the first fruits of everything, and the animal that is born first in the year should be given. For the first born of animals are like first fruits; and the first born of men and of animals may be offered.
- Also, concerning tithes in herds and first fruits. First born are those which are born before any others are born in that year. It should be known how great is the weight of the first fruits, i.e., nine or twelve measures. Hence, the measure of the offering should be sufficient material for nine or twelve loaves. But of vegetables it should be as much as can be carried in the hand. It ought to be paid at the beginning of the summer, just as it was offered once a year to the priests of Jerusalem. But in the New Testament each would offer it to the monastery to which he belongs. And toward this would be especially charitable; of the first-born let males, never females, be offered.
- Also, if any have less substance than the tithe they shall not pay the tithe.
- Also, in order that all might find it convenient to offer tithes in some way to God, if they have only one cow or ox, let them divide the price of the cow into ten parts and give a tenth part to God. And so let it be done for other things…
— The Irish Canons: Collection of the Tithe, c. 750.
(Source: J. P. Migne, ed., Patrologiae Cursus Completus, (Paris, 1862), Vol. XCVI, pp. 1319-1320; reprinted in Roy C. Cave & Herbert H. Coulson, A Source Book for Medieval Economic History, (Milwaukee: The Bruce Publishing Co., 1936; reprint ed., New York: Biblo & Tannen, 1965), pp. 378-379.)