PARISH PORTION. — The parish portion or canonical portion (called before the CIC the “funerary fourth”) is a sum to be deducted from the emolument offered on the occasion of the funeral rites and to be remitted by the church in which the funeral rite is celebrated to the pastor of the deceased. While the faithful are permitted to choose the church in which they wish to celebrate the funeral rites, they are at the same time obliged to pay a certain sum to the pastor, so that the parish may not suffer detriment from this right (CIC, can. 1236 § 1).
Canonical sources recall the existence of the right of the funerary fourth from the early Middle Ages (c. 1-4, 8-10 X, III, 28; c. 2, III, 12 in VI; c. 2, III, 7 in Clem.); from them, however, it is clear that the parish portion was not limited to a fourth, but, according to local custom, could also be a third or a half, and could even extend to all the offerings made on the occasion of the funeral rites, except in cases expressly established by law (c. 20, X, III, 26). One fourth of the funerary portion was assigned to the bishop, a right abolished in modern legislation (c. 14, 15, X, III, 263; c. 16, X, I, 31). The CIC speaks only of the parish portion and formulates the following principles concerning II. Particular rights remaining in force, when the funeral rites of the faithful are not celebrated in their own parish church, the pastor of that church is owed the parish portion, except when the funeral has been celebrated in the parish of death because of the difficulty of transporting the body to its own parish church. If the deceased has more than one proper pastor, the parish portion must be divided equally among all of them. This last rule is taken almost word for word from a decretal of Bonifacio VIII (c. 2, III, 12 in VI); consequently, it must be interpreted according to the ancient law. The CIC, at least partially, derogates from it (cf. cann. 1216, 2; 1218).
Certain religious Orders have the privilege of exemption from payment of the parish portion; this privilege underwent some restrictions through the Council of Trent and, for Italy and the adjacent islands, was almost abolished by Benedictus XIII. Can. 1236 evidently refers to lawful funeral rites according to the law in force, since in the case of unlawful funeral rites all emoluments must be returned. If the faithful died in a place from which it would be difficult to transport the body to their own parish, and the relatives transport it at their own expense, the parish portion need not be paid to the pastor of the territory in which the death occurred; if the body is transported to an exempt church, neither the proper pastor nor the pastor in whose territory the death occurred has a right to the parish portion: the exception in can. 1236 is absolute. The parish portion must be deducted from all and only those emoluments established for the funeral rites and burial; therefore, the candles that associations offer to the church and the offering for the Requiem Mass celebrated on the seventh day, the thirtieth day, or the anniversary are excluded (Benedictus XIII, const. Romanus Pontifex, 28 Apr. 1725). However, if for any reason the solemn funeral Office (solemn Mass and absolution at the tomb) is not celebrated immediately, but within the month following the day of burial, the parish portion must also be deducted from this revenue, even if minor offices were held on the day of burial (can. 1237, 1, 2). If the first funeral Office is celebrated after the entire month has elapsed, the parish portion cannot be collected, and the rite may be celebrated in any church.
The amount of the parish portion is not determined by common law but by diocesan statutes. If the parish church and the church in which the funeral rites are celebrated belong to different dioceses, the parish portion must be determined according to the tariff of the diocese in which the funeral rite takes place (can. 1237, 3). It is forbidden to establish a different parish portion for the churches of secular clergy and for those of regular clergy.