The practice of offering to God a tenth of the harvest of the land and of livestock, as holy to the Lord. The idea is also used in a more general sense, meaning offering one-tenth of one’s income to the Lord.
Tithing was practised before the giving of the OT law
Ge 14:18-20 Abraham offered a tenth of the goods taken in battle, apparently in thankfulness to God for victory. See also Ge 28:22; Heb 7:1-3
Tithing under the law
Tithing extends to all kinds of produce and livestock Lev 27:30-32 Cereal and fruit offerings could be commuted to money. See also 2Ch 31:5-6; Ne 10:35-38; Ne 13:12
All tithes were paid to the Levites Nu 18:21-24; Ne 10:37-38; Heb 7:5
Tithes were to be paid in a designated place Dt 12:5-6; Dt 14:22-29; Dt 26:2 Tithes were paid in Jerusalem, or every three years in towns where the tithe feast was eaten.
Levites offered a tenth to the Lord Nu 18:25-29; Ne 10:39
Uses of the tithe
Support of the Levites Nu 18:21 See also 2Ch 31:4
The tithe meal Dt 14:23
A three-yearly gift to the poor Dt 14:28-29
Tithing of minor items must not lead to neglect of major matters
Mt 23:23 See also Lk 11:42; Lk 18:9-14
Freewill offerings were made in addition to the tithe
They were given freely Ex 36:3 See also Lev 7:12-18; Nu 15:3; Ezr 1:4; Ps 54:6; Eze 46:12
They were given according to ability Dt 16:10 See also Dt 16:17; Ac 11:29; 1Co 16:2; 2Co 8:12 There is no specific command in the NT for the church to tithe, but many commands to give generously and to support the Lord’s work.
Blessing promised to those who tithe
Mal 3:10 See also Pr 3:9-10
Failure to tithe and abuses of the tithe
Mal 3:8-10 See also Lev 27:33; 1Sa 8:15,17; Ne 13:10