1 Samuel 8:15

Account these worthy to be esteemed your rulers and your kings, and bring them tribute as to kings; for by you they and their families ought to be maintained. As Samuel made constitutions for the people concerning a king, in the first book of Kings, and Moses did so concerning priests in Leviticus, so do we also make constitutions for you concerning bishops. For if there the multitude distributed the inferior services in proportion to so great a king, ought not therefore the bishop much more now to receive of you those things which are determined by God for the sustenance of himself and of the rest of the clergy belonging to him? But if we may add somewhat further, let the bishop receive more than the other received of old: for he only managed the affairs of the soldiery, being entrusted with war and peace for the preservation of men's bodies; but the other is entrusted with the exercise of the priestly office in relation to God, in order to preserve both body and soul from dangers. By how much, therefore, the soul is more valuable than the body, so much the priestly office is beyond the kingly. For it binds and looses those that are worthy of punishment or of remission. Wherefore you ought to love the bishop as your father, and fear him as your king, and honour him as your lord, bringing to him your fruits and the works of your hands, for a blessing upon you, giving to him your first-fruits, and your tithes, and your oblations, and your gifts, as to the priest of God; the first-fruits of your wheat, and wine, and oil, and autumnal fruits, and wool, and all things which the Lord God gives thee. And thy offering shall be accepted as a savour of a sweet smell to the Lord thy God; and the Lord will bless the works of thy hands, and will multiply the good things of the land. "For a blessing is upon the head of him that giveth."

And observe the wisdom of the prophet, or rather the loving kindness of God. For because he wished to turn them from [their design,] bringing together a number of grievous things he asserted them of their future king, as, for instance, that he would make their wives grind at the mill, the men shepherds and muleteers; for he went through all the service appertaining to the kingdom with minuteness. But when he saw that they would not be hindered by any of these things, but were incurably distempered; he thus both spareth them and composeth their king to gentleness.

There follows: "But he will also tithe your crops and the revenues of your vineyards, to give to his eunuchs and his servants." When the wicked are in charge, it is very difficult that one who is subject to them should suffer no losses to his religion. For the minds of some perish entirely: but those whom they cannot completely pervert, while they unceasingly observe their wicked words and deeds, are stained with some sort of defilement. Rightly therefore it is said: "He will tithe your crops and the revenues of your vineyards." As if to say: Under a reprobate pastor, even the goods of the elect are not whole. But what is taken from the good is given to the eunuchs and servants of the king. The eunuchs and servants of carnal prelates are their hypocritical listeners. They are eunuchs indeed because they show themselves to have cast off worldly pleasure: but they are the king's servants because through everything they pretend to have of virtues, they bear upon themselves the yoke of their reprobate superiors. And rightly the tithe of the crops and vineyards is said to belong to the eunuchs: because the poison of hypocrites is not easily recognized. Inasmuch as even holy men can be deceived in this, what they lose is ascribed to those by whose fraud they are captured.

But he will also tithe your fields and the incomes of your vineyards, etc. But the ancient corrupter will wholly deprive you of your works, almost brought to the perfection of nature, and the hope of all your life with heavenly reward, which is signified …

But what does it mean that the crops and the returns of the vineyards are said to be tithed and given to the eunuchs and servants of the king? The crops of the elect are tithed when we gather their most excellent works so that we may bring them forth as an example for the faithful. For there was only one who had in himself the fullness of all virtues, into whom all the fullness of the Godhead poured itself bodily (Col. 1:19).