This study is aim to compare a social fund concept in Islam and Christian. Comparing a tithe as an instrumen of christian social funds and zakat as an instrument of Islamic social funds. Moreover, this study will delve a scheme of each concepts and compare its effeciency in achieve a socioeconomic goals. The study was applied a dual qualitative methods. The first is literature review method, which is use to identify a relevant theories of a study. Theories will be compared by a second method, that is, qualitative comparative analysis method. The findings is, tithe and zakat has same objectives, that is, a human prosperity. But, both of these differences in 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, a total collection fund of zakat is only 2.5% per Muslim. Then, it’s only obligated to a man who meet requirement. Distribution concept that was regulated in Islamic scripture (Qur’an) f. The research was only compare a tithe and zakat instruments as a representation of Islam and Christian social funds. And the study was only a theoritical research. That is limited in Islam and Christian in socialeconomic views. The study inspired by two previous studies, that is, Dahl & Ransom (1999) and the study of Ahmad & Mahmood (2009). Researcher hasn’t found a study as like as this study yet. So, it can be stated that it was an original study.