The practice of tithe, which is described as a mandatory payment of a tenth portion on one’s income or produce, is entrenched in both religious and socio-economic systems. Its evolution and modern meaning should be considered in a more critical, interdisciplinary study, which has been studied historically, mostly in theology or in a descriptive way. The current literature does not pay much attention to closing the gap between the past roles of the tithe and modern economic and ethical models, mostly being restricted to descriptive accounts or theological discussions. The paper is
qualitative and interdisciplinary in nature, involving historical analysis, economic theory, and ethical approaches, to critically examine the literature and follow the history of the tithe as an agrarian phenomenon to its contemporary manifestations, with a specific focus on its socio-economic implications. Two main findings are made through the analysis. To start with, the historical tithe arrangements were inherently unsatisfactory: on the one hand, they created a system of redistribution of wealth; onthe other hand, they strengthened social stratifications and imbalances of power. Second, in the modern socio-political environment, the conventional tithe is being questioned by secularization, economic pressures, and institutional mistrust. However, its fundamental principle is being creatively redesigned using frameworks like impact investing, asset-based contributions, and faith-based social enterprises, thus placing the practice in modern contexts of social responsibility and ethical stewardship. The paper concludes that the tithe has much relevance still when redefined other than in the traditional mandatory mode. A transformed tithe can be effectively used as an effective tool in enhancing economic justice, community resilience, and sustainable development by applying transparency, accountability, and strategic impact principles. These results highlight the need to conduct more empirical research and formulate strong ethical governance systems to inform the transformation of such practices.
