1 Samuel 8:17

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.

Your male and female servants also, etc. Even the improper motions of mind or flesh, for example, anger, jealousy, gluttony, lust, and other such things, which must be restrained and curbed by the discipline of wise men; but even the other duties of right intention, …

9. There follows: "He will also tithe your flocks, and you shall be his servants." As if to say: When a carnal pastor is placed over you, plunder of virtues is inflicted not only upon your possessions, but also upon yourselves. For the flocks of the elect are the multitudes of spiritual virtues. But since these very spiritual virtues are scattered by the example of the wicked, the king takes tithes of the flock when he who rules carnally destroys certain virtues in the hearts of the saints.

9. When subjection is sought by carnal men, assuredly whatever is commanded them is burdensome, even if it is not difficult: because since they have it from the swelling of pride that they follow the judgment of their own will, whatever opposes their deliberation they consider most grievous. But indeed when harsh and contrary things are commanded, what a weight of burden is that! What swelling of heart! When they could scarcely bear even pleasant and light things unwillingly—things which, if they had been willing, they would have borne most easily.