This study aims to compare a social fund concept in Islam and Christianity. Comparing a tithe as an instrument of Christian social funds and zakat as an instrument of Islamic social funds. Moreover, this study will delve into a scheme of each concept and compare its efficiency in achieving socioeconomic goals. The study applied dual qualitative methods. The first is the literature review method, which is used to identify relevant theories of a study. Theories will be compared by a second method, that is, the qualitative comparative analysis method. The findings are, tithe and zakat have the same objective, that is, human prosperity. But, both of these differences in the collecting and distribution procedure. A tithe is collected of 10% from a congregation when he gets sustenance. And the distribution is left to the church for any purpose. Meanwhile, the total collection fund of zakat is only 2.5% per Muslim. Then, it's only obligated to a man who meets the requirement. Distribution concept that was regulated in Islamic scripture (Qur'an). The research only compares a tithe and zakat instruments as a representation of Islam and Christian social funds.