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==Ancient Near East== None of the extant extrabiblical laws of the [[Ancient Near East]] deal with tithing, although other secondary documents show that it was a widespread practice in the Ancient Near East.<ref>D. L. Baker, ''Tight fists or open hands?: wealth and poverty in Old Testament law'' (2009) p. 239. "This was provided by means of a tithe of agricultural produce. a. Tithes in the Ancient Near East None of the extant laws deal with tithing, though other documents show that it was a widespread practice in the ancient Near East."</ref> [[William W. Hallo]] (1996<ref>WW Hallo, Origins: The Ancient Near Eastern Background of Some Modern Western Institutions (Studies in the History and Culture of the Ancient Near East VI; Leiden/New York/Köln)</ref>) recognises comparisons for Israel with its ancient Near Eastern environment; however, as regards tithes, comparisons with other ancient Near Eastern evidence is ambiguous,<ref>Menahem Herman ''Tithe as gift: the institution in the Pentateuch and in light of ...'' 1992 p. 127 "Hallo recognizes comparisons for Israel with its ancient Near Eastern environment. However, in the instance of the tithe, comparisons with other ancient Near Eastern evidence has already been shown to be ambiguous, given the lack of ..."</ref> and Ancient Near Eastern literature provides scant evidence for the practice of tithing and the collection of tithes.<ref>Bertil Albrektson, ''Remembering all the way: a collection of Old Testament studies'' (1981) p. 116. "The Tithes in the Old Testament." H. Jagersma Brussels I. Introduction "In the Old Testament as well as in other Ancient Near Eastern literature, we find only scant evidence for the practice of tithing and the collection of tithes."</ref><gallery widths="120" heights="120" perrow="6"> File:Kore with a dove.jpg|Lysias dedicated first-fruits to Athena. Euarchis dedicated a tithe to Athena. File:Cuneiform tablet- account of esru-tithe payments, Ebabbar archive MET ME86 11 225.jpg|Cuneiform tablet: account of esru-tithe payments, Ebabbar archive. File:Sehel-steleFamine (cropped).jpg|The Famine Stele. File:EPMA-6577-IGI(3)46-Brea foundation decree-1.JPG|Brea fondation decree. "and his property shall be confiscated and a tithe given to the Goddess (Athena)." File:Inscribed base for a monumental statue dedicated to Athena by a potter named Pelkon vowing to give 10 percent of his profits, Acropolis of Athens, 510-500 BCE, Epgraphical Museum Athens.jpg|"Peikon the potter dedicated this as a tithe to Athena by a vow." File:Athéna Promachos s věnováním.jpg|Statuette of Athena Promachos with dedication: "Meleso dedicated it to Athena as a tithe". 475-470 BC </gallery> ===The ''esretu'' – "ešretū" the Ugarit and Babylonian one-tenth tax=== Some specific instances of the [[Mesopotamian]] tithe, taken from ''The Assyrian Dictionary of the Oriental Institute of the University of Chicago'':<ref>Vol. 4 "E" p. 369 {{cite web|url=https://oi.uchicago.edu/sites/oi.uchicago.edu/files/uploads/shared/docs/cad_e.pdf|title=The Assyrian Dictionary of the Oriental Institute of the University of Chicago|date=1958|archive-url=https://web.archive.org/web/20170312032447/https://oi.uchicago.edu/sites/oi.uchicago.edu/files/uploads/shared/docs/cad_e.pdf |access-date=29 June 2022|archive-date=12 March 2017 }}</ref> :[Referring to a ten percent tax levied on garments by the local ruler:] "the palace has taken eight garments as your tithe (on 85 garments)" :"...eleven garments as tithe (on 112 garments)".. :"...(the [[sun-god]]) [[Shamash]] demands the tithe..." :"four [[Mina (unit)|minas]] of silver, the tithe of [the gods] [[Bel (god)|Bel]], [[Nabu]], and [[Nergal]]..." :"...he has paid, in addition to the tithe for [[Ninurta]], the tax of the gardiner" :"...the tithe of the chief accountant, he has delivered it to [the sun-god] Shamash" :"...why do you not pay the tithe to the [[Inanna|Lady-of-Uruk]]?" :"...(a man) owes barley and dates as balance of the tithe of the **years three and four" :"...the tithe of the king on barley of the town..." :"...with regard to the elders of the city whom (the king) has **summoned to (pay) tithe..." :"...the collector of the tithe of the country Sumundar..." :"...(the official Ebabbar in [[Sippar]]) who is in charge of the tithe..." <gallery widths="120" heights="120" perrow="6"> File:Weihgeschenk des Hermonax.jpg|"Hermonax and his son dedicated me as a tithe of their works to Apollo." File:Závaží ze Susa.jpg|Weight from Didyma. File:Dedanitský nápis.jpg|Dedanite inscription. File:Apollo Piombino.jpg|Apollo of Piombino. File:Ancient Collection MfA Boston 0198-2.jpg|"Mantiklos donated me as a tithe to the far shooter, the bearer of the Silver Bow. You, Phoebus (Apollo) give something pleasing in return." File:AGMA Stèle de la démocratie.jpg|Law against tyranny. "Both he and his descendants, and his estate shall be public property, and a tithe for the goddess." </gallery> === Tyre and Carthage === According to [[Diodorus Siculus]], the [[Carthaginians]], who were originally [[Tyre, Lebanon|Tyrian]] colonists, customarily sent [[Melqart]] ([[Heracles]] in [[Interpretatio graeca]]) a tenth of all that was paid into the public revenue.<ref>[[Diodorus Siculus]], ''[[Bibliotheca historica]]'' 20.14.1–20.14.2 (see in [[Charles Henry Oldfather|C. H. Oldfather]] translation: [https://archive.org/details/DiodorosOfSicily034.598/Diodoros%20of%20Sicily%2010%20(19.66-20)/page/178])</ref>
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