Canon 54. Fourth Lateran Council (Called by Innocent III in 1215)
It is not within human power that the seed should answer to the sower since, according to the saying of the Apostle, Neither he who plants nor he who waters is anything, but rather he who gives the growth, namely God, who himself brings forth much fruit from the dead seed. Now, some people from excess of greed strive to cheat over tithes, deducting from crops and first-fruits the rents and dues, which meanwhile escape the payment of tithes. Since the Lord has reserved tithes unto himself as a sign of his universal lordship, by a certain special title as it were, we decree, wishing to prevent injury to churches and danger to souls, that in virtue of this general lordship the payment of tithes shall precede the exaction of dues and rents, or at least those who receive untithed rents and dues shall be forced by ecclesiastical censure, seeing that a thing carries with it its burden, to tithe them for the churches to which by right they are due.