ABSTRACT
The Babylonian kings drew a tithe from imports, and the tithe of the fruits of the soil had the first place among the revenues of the Persian satraps. The oldest Hebrew laws require the payment of first-fruits, but know nothing of a tithe due at the sanctuary. The Hebrew kings in like manner took tithes of their subjects, and the tribute in kind which Solomon drew from the provinces for the support of his household may be regarded as an impost of this sort. In most ancient nations the idea of sacrificial tribute is most clearly marked in the institution of the sacred tithe, which was paid to the gods from the produce of the soil, and sometimes also from other sources of revenue. The ethical significance which thus appertains to the sacrificial meal, viewed as a social act, received particular emphasis from certain ancient customs and ideas connected with eating and drinking.
