Cheap and annoying neutral ice. If will force the runner to install a sentry breaker (killer). Any sentry breaker will break it for 2, except Bukhgalter, for which it will be free.

Does it mean this ice is useless? No. But it means that you will probably not want to install a second, once the killer is on the board, unless you want to bluff a stronger ice.

Of note, shaper who use Ika will find this ice the most annoying. Also, it is recommended to just not install it against Tāo Salonga: Telepresence Magician, because it would then be placed where it defend the least.

Because it is cheap, it is a good outer ice, letting you be protected from Hippo. Unrezzed, it could potentially attract a Botulus or Boomerang. In which case, just never rez it and trash it, trashing the runner card with it.

While the ice will not protect your server, it will tax the runner for a marginal cost for you. Fair trade.

The quote, art and effect are are totally in line with one another. Good design.

Terrible. It reliably causes a ~$2 credit swing. It doesn't create short-term value and isn't very good on long-term value. On the most important plays of the game, this ice might as well not exist -- 1 net damage won't hold back a runner when they decide to go for it and "gain $1" is one of the weakest subroutines in Netrunner, even weaker now that PAD Tap is back.

Pros:

• Jinteki ice is so bad that Tithe might not be the worst option available.
• In Jinteki (and only in Jinteki), inflicting 1-3 net damage early might be forward progress. If you're in a faction without Obokata Protocol, a point of net damage is not.
• If you're teaching a new player, Tithe is a good way to build up their self-confidence. And help them practice PAD Tap triggers.

Cons:

• There are few ices in the game that cause a $2 credit swing with no redeeming ability, and they're at best situational. If most ice were this unimpactful, I don't think most people would play ice.
• Anyone financially strapped enough to want Tithe probably can't afford to trash every PAD Tap.
• It'll probably take ~5 runs on advanced cards to win a game. On Jinteki.net, over most games the runner generates ~$60-100. It's almost mathematically impossible to stop their ~5 key plays with $2-impact ice.
• The runner has the option to either take a net damage or pay $2-3 to break. Every time a player elects to take 1 net damage rather than use a breaker, they're signaling your ice isn't even worth $2-3 in damage. Outside of Jinteki, Tithe usually isn't.