Secularización y Reconfiguración Funcional del Diezmo: Del Pacto Carolingio a la Gestión Tecnocrática del Excedente Social. This study examines the transformation of tithing practices in relation to processes of secularization in Western history. Rather than assuming a simple disappearance of religious forms of giving, the paper explores how practices associated with the tithe have been reinterpreted within changing institutional and economic contexts. The analysis traces selected historical developments, including the role of tithing in medieval Europe and its relationship to emerging forms of fiscal organization. It then considers how modern systems of taxation, philanthropy, and charitable giving may reflect functional continuities in the allocation of resources and the management of social obligations. Engaging with theoretical perspectives from Charles Taylor and Karl Polanyi, the study argues that while the symbolic and theological frameworks of the tithe have changed, practices of structured giving continue to play a role in shaping social and institutional life. The paper concludes that these developments are best understood as transformations in the organization and justification of economic and moral responsibilities, rather than direct continuities of a single institution.