Note 132
From Chapter 15 of the Decline & Fall

Irenaeus ad Haeres. 1. iv. c. 26, 34. Origen in Num. Hom. 11. Cyprian de Unitat. Eccles. Constitut. Apostol. l. ii. c. 34, 35, with the notes of Cotelerius. The Constitutions introduce this divine precept by declaring that priests are as much above kings as the soul is above the body. Among the tithable articles, they enumerate corn, wine, oil, and wool. On this interesting subject, consult Prideaux's History of Tithes, and Fra Paolo delle Materie Beneficiarie; two writers of a very different character.

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