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67-665: As part of their responsibilities, the Welsh Church Commissioners also organised the border polls which were held in 1915 (and again in two places in 1916) in parishes which straddled the administrative border between England and Wales . The campaigns by Welsh Liberals and Nonconformists which called for disestablishment of the Church of England in Wales had also called for a greater or lesser measure of disendowment. Some campaigners even went as far as to call for

134-511: A blessing until there is no more need". The deuterocanonical Book of Tobit provides an example of all three classes of tithes practiced during the Babylonian captivity : "I would often go by myself to Jerusalem on religious holidays, as the Law commanded for every Israelite for all time. I would hurry off to Jerusalem and take with me the early produce of my crops, a tenth of my flocks, and

201-557: A church-sponsored institution, also receives "a significant portion" of its maintenance and operating costs from tithes of the church's members. The right to receive tithes was granted to the English churches by King Ethelwulf in 855. The Saladin tithe was a royal tax, but assessed using ecclesiastical boundaries, in 1188. The legal validity of the tithe system was affirmed under the Statute of Westminster of 1285 . The Dissolution of

268-613: A deep concern for "justice, mercy and faithfulness" (cf. Matthew 23:23). Tithing was taught at early Christian church councils , including the Council of Tours in 567 , as well as the Third Council of Mâcon in 585. Tithing remains an important doctrine in many Christian denominations , such as the Congregational churches , Methodist Churches and Seventh-day Adventist Church . Some Christian Churches, such as those in

335-552: A more precise ballot, was therefore held in March 1916. Rhydycroesau voted to remain with the Church of England, and Llansilin was the only parish to vote in favour of joining the Church in Wales. Because of the results, when disestablishment did happen in 1920, parishes and churches which were in a Welsh diocese were transferred to nearby Church of England dioceses for episcopal oversight. For example, Holy Trinity Church, Sarn in Wales

402-611: A partial re-endowment. It is difficult to compare the estimated figures from before the First World War with the combined effect of the 1914 and 1919 Acts, but Bishop Owen of St Davids estimated that the Church in Wales had lost an estimated £48,000 per year: considerably less than the loss of £173,000 per year predicted in 1914. The Welsh Church Commissioners remained in existence for considerably longer than originally intended. They had to incur large borrowings in order to pay

469-590: A proper sense of stewardship begins with the 'tithe'; a presentation of which belongs to Him. 'The tithe is the Lord's.' We have not given as a result of presenting the tithe. Our giving begins with the offering {after we have tithed}." The Treatise of the National Association of Free Will Baptists , Chapter XVI, specifically states that both the Old and New Testaments "teach tithing as God's financial plan for

536-543: A tenth of all that was paid into the public revenue. The Torah commands the giving of various agricultural tithes in various situations, specifically terumah , terumat hamaaser , the first tithe , second tithe , poor tithe , and animal tithe . Not all these "tithes" actually had the proportion of 1 ⁄ 10 . These tithes are mentioned in the Books of Leviticus , Numbers and Deuteronomy . Every year, terumah , first tithe and terumat ma'aser were separated from

603-407: A territorial patrimony these tithes were their means of support. The Levites, in turn, separated terumat ma'aser from their tithe ( 1 ⁄ 10 of the tithe, or 1 ⁄ 100 of the crop). The second tithe and poor tithe, both 1 ⁄ 10 of the crop, were taken in an alternating basis according to the seven-year shmita cycle. In years 1, 2, 4, and 5 of the cycle, second tithe

670-431: Is a lay ministry . The money that is given is used to construct and maintain its buildings as well as to further the work of the church. None of the funds collected from tithing is paid to local church officials or those who serve in the church. Those serving in full-time church leadership do receive stipends for living expenses, but they are paid from non-tithing resources, such as investments. Brigham Young University ,

737-637: Is a part of sharing God's gifts so that no one in the family of faith will be without the necessities of life. Whether through community of goods or other forms of financial sharing, mutual aid continues the practice of Israel in giving special care to widows, orphans, aliens, and others in economic need (Deut. 24:17–22). Tithes and first-fruit offerings were also a part of this economic sharing (Deut. 26; compare Matt. 23:23). The Southern Baptist Convention resolved in 2013 to "exhort all Southern Baptists to tithe cheerfully and give sacrificially as good stewards of God’s blessings to their local churches." Article XIII

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804-755: Is ambiguous, and Ancient Near Eastern literature provides scant evidence for the practice of tithing and the collection of tithes. Some specific instances of the Mesopotamian tithe, taken from The Assyrian Dictionary of the Oriental Institute of the University of Chicago : According to Diodorus Siculus , the Carthaginians , who were originally Tyrian colonists, customarily sent Melqart ( Heracles in Interpretatio graeca )

871-430: Is defined by the church as payment of one-tenth of one's annual income. Many church leaders have made statements in support of tithing. Every Latter-day Saint has an opportunity once a year to meet with their bishop for tithing declaration . The payment of tithes is mandatory for members to receive the priesthood or obtain a temple recommend for admission to temples . The Church of Jesus Christ of Latter-day Saints

938-540: The Baptist Faith and Message recognizes a Christian obligation to contribute without specifically mention a tithe. Other Southern Baptists do not observe a tithe, only an offering. Representing Southern Seminary , Professor Tom Schreiner states, "Is a tithe required? ... I would say no, because a tithe is part of the Mosaic covenant." The National Baptist Convention of America teaches that "Baptists believe that

1005-628: The Commissioners to use, which exacerbated their difficulties in holding the elections. They also posted ballot papers to parishioners serving in the Forces. Turnout for the votes was high compared to other elections. The results of the referendums were given as a Written Answer in the House of Commons by the Home Secretary , Reginald McKenna . When reporting, the Commissioners took

1072-857: The Divisional Court of the Queen’s Bench Division . The case established the right of the family of a deceased nonconformist to have his body buried in Llanfrothen parish churchyard, by a Baptist minister, and without using the Anglican burial service. The intention of the Welsh Church Act 1914 was that ownership of many churchyards, and other church burial grounds, would pass to local authorities, which would then maintain them. Many local authorities did not wish to assume responsibility for such grounds, so they remained vested in

1139-488: The England-Wales border ; some parishes in Wales formed part of English dioceses; and some parishes straddled the boundary. To disentangle the finances and assets of the Church in Wales from those of the Church of England would therefore take more time and effort than had been required to ascertain which assets should be retained by the Church of Ireland , when it resumed its separate identity. The Commissioners’ role

1206-754: The Welsh Church (Burial Grounds) Act 1945 . This enabled the Welsh Church Commissioners to divest themselves of these pieces of land, which represented a burden rather than assets of value, and paved the way for the final winding up of the Commissioners in 1947. 1915-1916 Church of England border polls The Church of England border polls 1915–1916 were a series of referendums held in January and February 1915 (with second polls being held in two parishes in March 1916), for residents of living in nineteen Church of England ecclesiastical parishes ,

1273-453: The offertory , people often place a portion of their tithes (sometimes along with additional offerings) in the collection plate. 2 Corinthians 9:7 talks about giving cheerfully, 2 Corinthians 8:12 encourages giving what one can afford, 1 Corinthians 16:1–2 discusses giving weekly (although this is a saved amount for Jerusalem ), 1 Timothy 5:17–18 exhorts supporting the financial needs of Christian workers, Acts 11:29 promotes feeding

1340-506: The separation of church and state , church tax linked to the tax system are instead used in many countries to support their national church. Donations to the church beyond what is owed in the tithe, or by those attending a congregation who are not members or adherents, are known as offerings , and often are designated for specific purposes such as a building program, debt retirement, or mission work. Many Christian denominations hold Jesus taught that tithing must be done in conjunction with

1407-408: The temporal boundary between England and Wales , to decide if the parish wanted to join the Church in Wales when it was disestablished or to remain part of the established Church of England. Section 9 of the Welsh Church Act required the Commissioners to ascertain "the general wishes of the parishioners" but did not specify how "parishioners" was to be defined. The Commissioners therefore interpreted

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1474-819: The 1914 act, to determine whether the disendowment provisions should be applied to each border parish. The border polls, and other preparatory work on disendowment, took place notwithstanding the passage of the Suspensory Act 1914 , which postponed only the "date of disestablishment" when disestablishment and disendowment would be finally effected. It was estimated that in 1914 the Church of England in Wales enjoyed an income from endowments of approximately £260,000 per year. If disendowment had been carried through as originally intended, it would have lost its pre-1662 endowments, reducing its income by £173,000 per year. Disendowment did not, however, ultimately take place on that scale. The Welsh Church Commissioners were required, under

1541-420: The Church in Wales by Queen Anne's Bounty . Parochial assets were vested in the incumbent – the rector or vicar of the parish – on the basis of his “ parson's freehold ” in the benefice. The glebe land of ancient parish churches might at one time been farmed by the incumbent personally, though by the time of disestablishment such glebeland as remained was usually rented out to another local farmer. In some cases

1608-411: The Church of England. The main tasks of the Welsh Church Commissioners were therefore: Although the role of the Welsh Church Commissioners in organising the 1915-16 border polls has been noted, this was by no means their primary responsibility, occupied only a short period of their existence, and was only a very small part of their activities: the border polls had to be carried out, in accordance with

1675-778: The Church toward the goal of tithing." It "deem[s] it a sacred responsibility and genuine opportunity to be faithful stewards of all God has entrusted to us: our time, our talents, [and] our financial resources". Tithing in medieval Eastern Christianity did not spread so widely as in the West. A Constitution of the Emperors Leo I (reigned 457–474) and Anthemius (reigned 467–472) apparently expected believers to make voluntary payments and forbade compulsion. The Greek Orthodox Archdiocese of America teaches "proportionate giving and tithing as normal practices of Christian giving." The Pentecostal Church of God teaches that "We recognize

1742-477: The First World War, the interest rate that the Commissioners had to pay on borrowings to make the capitalised payments had risen to over 5%. These changes meant that the financial basis upon which the Welsh Church Commissioners had been intended to operate would no longer work, as they could not afford the interest payments on what they would need to borrow to make the capitalisation payments that were required. The Welsh Church (Temporalities) Act 1919 therefore "oiled

1809-516: The Methodist tradition, teach the concept of Storehouse Tithing , which emphasizes that tithes must be prioritized and given to the local church, before offerings can be made to apostolates or charities. Traditional Jewish law and practice has included various forms of tithing since ancient times. Orthodox Jews commonly practice ma'aser kesafim (tithing 10% of their income to charity ). In modern Israel, some religious Jews continue to follow

1876-581: The Storehouse Tithing, holds: That all our people pay to God at least one-tenth of all their increase as a minimum financial obligation, and freewill offerings in addition as God has prospered them. The tenth is figured upon the tither's gross income in salary or net increase when operating a business. The Book of Discipline of the United Methodist Church states that it is the responsibility of ecclesiastics to "educate

1943-406: The Welsh Church Commissioners, and the local parochial church council looked after them, although under no legal obligation to do so. In 1944 the Church in Wales indicated that it would be prepared to take responsibility for those churchyards and burial grounds which had not already been transferred to local authorities, on the basis that ownership was transferred back to them. This was effected by

2010-434: The additional scriptures: And this shall be the beginning of the tithing of my people. And after that, those who have thus been tithed shall pay one-tenth of all their interest annually; and this shall be a standing law unto them forever, for my holy priesthood, saith the Lord. And it was this same Melchizedek to whom Abraham paid tithes; yea, even our father Abraham paid tithes of one-tenth part of all he possessed. Tithing

2077-498: The border parishes voting to remain with the Church of England. The Welsh Church Act 1914 was passed by parliament to disestablish the Church of England in Wales and Monmouthshire . Section 9 of the Act provided for the Commissioners for Church Temporalities in Wales (commonly called "The Welsh Church Commissioners ") to hold referendums in the nineteen areas defined as "border parishes", parishes whose ecclesiastical boundaries straddled

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2144-616: The boundaries of which crossed the England–Wales border . They were carried out to determine if the parish residents wished their parish to remain part of the Church of England or to become part of the Church in Wales when the Welsh Church Act 1914 took effect. (Its implementation was delayed because of the First World War and it did not take effect until 31 March 1920). The polls eventually resulted in all but one of

2211-496: The capitalised value of the tithe rentcharge payments, and they were saddled for many years with making the interest payments. Not until 1942 and 1947 could they ultimately transfer the residue to the beneficiaries: these payments totalled £3,455,813 10s 8d. By the time that the distribution of residue took place the University College of Swansea (founded 1920) had been added to the list of educational beneficiaries under

2278-403: The duty of providing for the material needs of the Church, each according to his own abilities" The Lutheran Church–Missouri Synod teaches that "Encourage[s] cheerful, first-fruit, proportionate (including but not limited to tithing) living and giving in all areas of life by Christian stewards". The Discipline of The Allegheny Wesleyan Methodist Connection , which teaches the doctrine of

2345-602: The first portion of the wool cut from my sheep. I would present these things at the altar to the priests, the descendants of Aaron. I would give the first tenth of my grain, wine, olive oil, pomegranates, figs, and other fruit to the Levites who served in Jerusalem. For six out of seven years, I also brought the cash equivalent of the second tenth of these crops to Jerusalem where I would spend it every year. I gave this to orphans and widows, and to Gentiles who had joined Israel. In

2412-472: The grain, wine and oil. (As regards other fruit and produce, the Biblical requirement to tithe is a source of debate.) Terumah did not have a set amount, but the rabbis suggested it be 1 ⁄ 50 of the crop. First tithe was 1 ⁄ 10 of the crop. Terumah and terumat maaser were given to priests ( kohanim ); the first tithe was given to Levites . As priests and Levites did not own or inherit

2479-409: The historic glebeland of a church might be subject to a lease or leases for commercial purposes, or even subject to mining leases. Many incumbents, particularly rectors of ancient parishes, would also have been entitled to receive tithes on most classes of agricultural produce though this had been replaced from 1836 onwards by tithe rentcharge payments, a payment charged on the land which varied with

2546-623: The hungry wherever they may be and James 1:27 states that pure religion is to help widows and orphans. According to a 2018 study by LifeWay Research that interviewed 1,010 Americans, 86% of people with Evangelical beliefs say that tithe is still a biblical commandment. Of those surveyed, 87% of Baptist believers, 86% of Pentecostal believers, 81% of Non-denominational believers share this position. The Seventh-day Adventist Church teaches in its Fundamental Beliefs that "We acknowledge God's ownership by faithful service to Him and our fellow men, and by returning tithes and giving offerings for

2613-411: The latter half of the 5th century BC. Nehemiah 10 outlines the customs regarding tithing. The Levites were to receive one tenth (the tithe) "in all our farming communities" and a tithe of the tithe were to be brought by them to the temple for storage. Nehemiah 13:4–19 recounts how Eliashib gave Tobiah office space in the temple in a room that had previously been used to store tithes while Nehemaiah

2680-611: The laws of agricultural tithing, e.g., ma'aser rishon , terumat ma'aser , and ma'aser sheni . None of the extant extrabiblical laws of the Ancient Near East deal with tithing, although other secondary documents show that it was a widespread practice in the Ancient Near East. William W. Hallo (1996 ) recognises comparisons for Israel with its ancient Near Eastern environment; however, as regards tithes, comparisons with other ancient Near Eastern evidence

2747-543: The local church that tithing is the minimum goal of giving in The United Methodist Church." The Church of the Nazarene teaches Storehouse Tithing, in which members are asked to donate one-tenth of their income to their local church—this is to be prioritized before giving an offering to apostolates or charities. The Moravian Church encourages its members to "financially support the ministry of

Welsh Church Commissioners - Misplaced Pages Continue

2814-572: The passing of the Burial Laws Amendment Act 1880 nonconformists had been entitled to be buried in such churchyards without the burial service having to follow Anglican rites, but some incumbents refused to concede this entitlement. Lloyd George had achieved a prominence for himself throughout Wales in 1888 when he, as a young solicitor, had taken the Llanfrothen Burial Case  [ cy ] on appeal to

2881-590: The positions of the Churches in Wales and in Ireland, there were also important differences. The Church of Ireland and the Church of England had been separate churches until the Acts of Union 1800 , and only then united into a single “United Church of England and Ireland”. Their organisation and finances were therefore substantially separate, and there was a separate Board of Ecclesiastical Commissioners for Ireland which

2948-567: The price of corn. In some parishes – chiefly where former monastic lands had been sold after the Dissolution of the Monasteries – tithe rentcharge was payable to a lay landowner. The payment of tithes was unpopular even in many areas of England where the Church of England held the allegiance of most farmers: it was therefore seen as even more of an imposition in areas such as Wales where the overwhelming majority of farmers did not adhere to

3015-450: The proclamation of His gospel and the support of His Church." The Mennonite Church teaches that "tithing as a minimum baseline is one of the principles on which financial giving in this ' first fruits ' system is based": We depend on God's gracious gifts for food and clothing, for our salvation, and for life itself. We do not need to hold on tightly to money and possessions, but can share what God has given us. The practice of mutual aid

3082-481: The provision broadly. The Welsh Church Act provided that the Church in Wales parishes would no longer retain private endowments granted to them before 1662 (though this was later partly compensated for by the Welsh Church (Temporalities) Act 1919 ). The eligibility to vote in the ballots was extended to all men and women over 21 who lived in the respective parishes; non-resident ratepayers were also entitled to vote. The inclusion of all men and women over 21 extended

3149-490: The religious census was taken in 1851 , roughly 80% of those who were attending places of worship were attending Nonconformist places of worship, and fewer than 20% of worshippers were attending Anglican services. Campaigners for disestablishment therefore argued that it was not just that the Established Church of England in Wales should continue to enjoy all of the assets given to the "national" church, when it

3216-602: The scriptural duty of all our people, as well as ministers, to pay tithes as unto the Lord. Tithes should be used for the support of active ministry and for the propagation of the Gospel and the work of the Lord in general." The International Pentecostal Holiness Church likewise instructs the faithful that: Our commitment to Jesus Christ includes stewardship. According to the Bible everything belongs to God. We are stewards of His resources. Our stewardship of possessions begins with

3283-487: The secularisation of the four ancient cathedrals: for example, in the Welsh Disestablishment Bill 1894. The principal moral argument for disendowment was that the Church of England, as the established church in Wales, had accumulated many of its assets in past centuries, by gift or by bequests in wills, when it was a national church which enjoyed the loyalty of most residents. On the other hand, when

3350-653: The strangers, orphans, and widows, and distributed locally "within thy gates" to support the Levites and assist the poor. An additional tithe, mentioned in Leviticus 27:32–33 is the cattle tithe , which is to be sacrificed as a korban at the Temple in Jerusalem . Tithing is mentioned twice in the stories of the Biblical patriarchs : Tithing is mentioned several times in the Book of Nehemiah , which chronicles events in

3417-603: The support of His work." The Council of Trent , which was held after the Reformation , taught that "tithes are due to God or to religion, and that it is sacrilegious to withhold them", but the Catholic Church no longer requires anyone to give ten percent of income. The Church simply asks Catholics to support the mission of their parish. According to the Catechism of the Catholic Church "The faithful also have

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3484-407: The terms of the Welsh Church (Amendment) Act 1938 . The problems caused by the issue of the transfer of burial grounds also complicated the winding down and ultimate dissolution of the Welsh Church Commissioners. Burial grounds had been a contentious issue in Wales in the late nineteenth century. In many rural areas the churchyard of the local parish church was the only available burial ground. Since

3551-644: The terms of the 1914 act, to compensate individual clergymen who were entitled to receive income from tithe rentcharge, by capitalising the value of future payments, based on their age and future life expectancy, and to pay that sum to the Representative Body . Due to the agricultural conditions prevailing during the First World War , the value of the tithe rentcharge had risen from £77 (per £100 nominal amount of tithe rentcharge) in August 1914 to £136 in August 1919. Due to economic conditions prevailing after

3618-508: The third year, when I brought and gave it to them, we would eat together according to the instruction recorded in Moses' Law, as Deborah my grandmother had taught me..." Orthodox Jews continue to follow the biblical laws of tithes (see above ) to a limited extent. As understood by the rabbis, these laws never applied and do not apply outside the Land of Israel . For produce grown in modern Israel,

3685-627: The tithe. All our members are expected to return a tenth of all their income to the Lord. The Book of Order of the Presbyterian Church (USA) states, with respect to the obligation to tithe: "Giving has always been a mark of Christian commitment and discipleship. The ways in which a believer uses God's gifts of material goods, personal abilities, and time should reflect a faithful response to God's self-giving in Jesus Christ and Christ's call to minister to and share with others in

3752-488: The tithes are separated but not given, as no Jew can prove they are a priest or Levite and thus entitled to the produce. Instead, a custom has arisen to tithe 10% of one's earnings to charity ( ma'aser kesafim ). The Mishnah and Talmud contain analysis of the first tithe , second tithe and poor tithe . Animals are not tithed in the modern era when the Temple is not standing. Many churches practiced tithing, as it

3819-476: The view that, in spite of the difficulty in conducting the elections, in all the 17 parishes for which results were published there was a "marked preponderance of opinion" in favour of remaining part of the Church of England, so they needed to take no further action. The results of the ballots in Llansilin and Rhydycroesau were not published as they were deemed to be too close to call. A second referendum, using

3886-676: The voting franchise beyond the limited franchise given to women by the Local Government Act 1894 . It was one of the first examples of universal suffrage in the United Kingdom prior to the introduction of the Representation of the People (Equal Franchise) Act 1928 , which gave women the same voting rights as men in parliamentary elections. However, the extended franchise meant that there was no suitable register for

3953-701: The wheels" by providing for a once and for all outright payment of £1,000,000 from the Treasury to the Welsh Church Commissioners. A few hard-line pro-disestablishment Nonconformist Liberals such as David Davies , MP , and journalist and former Member of Parliament W. Llewelyn Williams opposed this partial re-endowment. The political situation had changed, however: Liberal MPs who had favoured disendowment, and Conservatives who had formerly opposed it, were now all supporters of Lloyd George 's Coalition Government . By 1919 most Members of Parliament just wished to get disestablishment implemented. The 1919 Act effected only

4020-657: The world. Tithing is a primary expression of the Christian discipline of stewardship". The United Church of Christ , a denomination in the Congregationalist tradition, teaches that: When we tithe we place God as our first priority. We trust in God's abundance instead of worrying about not having enough. Tithing churches live out a vision of abundance rather than a mentality of scarcity. The Church of Jesus Christ of Latter-day Saints (LDS Church) bases its tithing on

4087-467: Was away. When Nehemiah returned he called it an evil thing, threw out all Tobiah's household items and had his rooms purified so that they could once more be used for tithes. The Book of Malachi has one of the most quoted Biblical passages about tithing. God (according to Malachi) promises that if the Jews begin to keep the laws of tithing, God will "open the windows of heaven for you and pour down for you

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4154-716: Was complicated by the fact that what were broadly referred to as “Church assets”, were in fact vested in a variety of owners. In Wales, as in England, “The Church of England ” was not a legal entity, but an aggregation of numerous separate legal entities. Some of the historic assets of the four dioceses of the Church in Wales had been transferred to the Ecclesiastical Commissioners following the Ecclesiastical Commissioners Acts of 1836 and 1840. Other assets were held on behalf of

4221-627: Was distinct from the Ecclesiastical Commissioners in England (and Wales). The Church Temporalities Commission completed its functions by 1881, and was then dissolved. The Church in Wales, unlike the Irish Church, had formed part of the Church of England since the Middle Ages. The four Welsh dioceses formed an integral part of the Province of Canterbury ; the Welsh dioceses extended beyond

4288-579: Was ministering to only a minority of the population. Fairness, it was argued, dictated that those assets should be made more generally available. When the Irish Church had been disestablished by the Irish Church Act 1869 , its partial disendowment had been carried through by a Church Temporalities Commission , and it was decided to carry out the disendowment of the Church in Wales in a similar way. But although there were similarities between

4355-561: Was part of the Diocese of St David's but as that became a diocese of the Church in Wales, it was transferred to the Church of England's Diocese of Hereford . Tithe A tithe ( / t aɪ ð / ; from Old English : teogoþa "tenth") is a one-tenth part of something, paid as a contribution to a religious organization or compulsory tax to government. Modern tithes are normally voluntary and paid in cash , cheques or via online giving, whereas historically tithes were required and paid in kind , such as agricultural produce. After

4422-402: Was taken. In years 3 and 6, poor tithe was taken. (In year 7, private agriculture was prohibited, all crops that grew were deemed ownerless, and no tithes taken.) The second tithe was kept by the owner, but had to be eaten at the site of the Temple . (If this was difficult, the second could be redeemed for money which would be used to buy food at the Temple site. ) The poor tithe was given to

4489-399: Was taught by the Council of Tours in 567 , and in the Third Council of Mâcon in AD 585, a penalty of excommunication was prescribed for those who did not adhere to this ecclesiastical law. Tithes can be given to the Church at once (as is the custom in many Christian countries with a church tax ), or distributed throughout the year; during the part of Western Christian liturgies known as

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