Note 107
From Chapter 20 of the Decline & Fall

See Thomassin, Discipline de l'Eglise, tom. iii. l. ii. c. 13, 14, 15, p. 689-706. The legal division of the ecclesiastical revenue does not appear to have been established in the time of Ambrose and Chrysostom. Simplichls and Gelasius, who were bishops of Rome in the latter part of the fifth century, mention it in their pastoral letters as a general law, which was already confirmed by the custom of Italy

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