Reply to Objection 2: Religious who are clerics, if they have care of souls, and dispense spiritual things to the people, are not bound to pay tithes, but they may receive them. Another reason applies to other religious, who though clerics do not dispense spiritual things to the people; for according to the ordinary law they are bound to pay tithes, but they are somewhat exempt by reason of various concessions granted by the Apostolic See [*Cap. Ex multiplici, Ex parte, and Ad audientiam, de Decimis, etc.].
Reply to Objection 3: In the Old Law first-fruits were due to the priests, and tithes to the Levites; and since the Levites were below the priests, the Lord commanded that the former should pay the high-priest "the tenth part of the tenth" [* Num. 18:26 ] instead of first-fruits: wherefore for the same reason the clergy are bound now to pay tithes to the Sovereign Pontiff, if he demanded them. For natural reason dictates that he who has charge of the common estate of a multitude should be provided with all goods, so that he may be able to carry out whatever is necessary for the common welfare.
Reply to Objection 4: Tithes should be employed for the assistance of the poor, through the dispensation of the clergy. Hence the poor have no reason for accepting tithes, but they are bound to pay them.