Definition and Origin:
Tithing is the practice of giving one-tenth of one's income or produce to God, a principle deeply rooted in biblical tradition. The term "tithe" comes from the Old English word "teogotha," meaning "tenth." The concept is first introduced in the Bible in Genesis 14:20, where Abram gives a tenth of everything to Melchizedek, the king of Salem and priest of God Most High: "Then Abram gave Melchizedek a tenth of everything" .

Old Testament Law:
The principle of tithing is formalized in the Mosaic Law, where the Israelites are commanded to give a tenth of their produce and livestock to support the Levitical priesthood, as the Levites had no inheritance of land (Numbers 18:21-24). Leviticus 27:30 states, "Thus any tithe of the land, whether from the seed of the land or the fruit of the trees, belongs to the LORD; it is holy to the LORD" . The tithe was also used to support the poor, the stranger, the fatherless, and the widow (Deuteronomy 14:28-29).

Purpose and Significance:
Tithing served multiple purposes in ancient Israel. It was an act of worship and acknowledgment of God's provision and sovereignty. By giving the first and best portion of their produce, the Israelites demonstrated their trust in God's continued provision. Tithing also ensured the sustenance of the Levitical priesthood, who were responsible for the spiritual leadership and sacrificial system of Israel.

Prophetic Emphasis:
The prophets emphasized the importance of tithing as a reflection of one's faithfulness to God. Malachi 3:10 is a well-known passage where God challenges the Israelites to bring the full tithe into the storehouse: "Bring the full tithe into the storehouse, so that there may be food in My house. Test Me in this," says the LORD of Hosts. "See if I will not open the windows of heaven and pour out for you blessing without measure" . This passage highlights the blessings associated with faithful tithing.

New Testament Perspective:
In the New Testament, Jesus affirms the practice of tithing while emphasizing the importance of justice, mercy, and faithfulness. In Matthew 23:23, He criticizes the Pharisees for their meticulous tithing while neglecting the weightier matters of the law: "Woe to you, scribes and Pharisees, you hypocrites! You give a tenth of your mint, dill, and cumin, but you have neglected the more important matters of the law: justice, mercy, and faithfulness. You should have practiced the latter, without neglecting the former" .

Christian Practice:
While the New Testament does not explicitly command tithing for Christians, the principle of generous and sacrificial giving is encouraged. The Apostle Paul, in 2 Corinthians 9:7, writes, "Each one should give what he has decided in his heart to give, not out of regret or compulsion. For God loves a cheerful giver" . The early church practiced communal sharing and support for those in need, reflecting the spirit of tithing.

Theological Implications:
Tithing is seen as a tangible expression of faith and stewardship. It acknowledges God's ownership of all resources and the believer's role as a steward. The practice of tithing is often associated with spiritual discipline, fostering a heart of gratitude and dependence on God. It serves as a reminder of the believer's responsibility to support the work of the church and care for those in need.

Contemporary Application:
In modern Christian communities, tithing remains a common practice, though interpretations and applications may vary. Some view it as a binding obligation, while others see it as a guideline for generous giving. Regardless of the approach, the underlying principle of honoring God with one's resources and supporting the mission of the church continues to be a central tenet of Christian stewardship.