Tithing, a practice deeply rooted in biblical tradition, serves as a significant aspect of worship and obedience to God. The term "tithe" originates from the Hebrew word "ma'aser," meaning "a tenth." This practice involves dedicating a tenth of one's income or produce to God, reflecting an acknowledgment of His sovereignty and provision.

Biblical Foundation

The concept of tithing is first introduced in the Old Testament. In Genesis 14:18-20, Abram gives a tenth of everything to Melchizedek, the king of Salem and priest of God Most High, as an act of gratitude and recognition of God's blessing. This early instance sets a precedent for the practice of tithing as an expression of faith and devotion.

The Mosaic Law further institutionalizes tithing among the Israelites. 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." This command underscores the sacred nature of the tithe, designating it as belonging to God and thus set apart for His purposes.

Purpose and Function

1. Support for the Levitical Priesthood: One primary purpose of tithing in the Old Testament was to provide for the Levitical priests, who had no inheritance of land among the Israelites. Numbers 18:21 declares, "Behold, I have given the Levites all the tithes in Israel as an inheritance in return for the work they do, the work of the Tent of Meeting." The tithe ensured that those who ministered before the Lord were sustained, allowing them to focus on their spiritual duties.

2. Provision for the Needy: Tithing also served as a means of social welfare. Deuteronomy 14:28-29 instructs, "At the end of every three years, bring a tenth of all your produce for that year and store it within your gates. Then the Levites, because they have no portion or inheritance among you, the foreigners, the fatherless, and the widows within your gates may come and eat and be satisfied." This triennial tithe provided for the marginalized and vulnerable, reflecting God's heart for justice and compassion.

3. Expression of Worship and Trust: Tithing is an act of worship, acknowledging God's provision and lordship over all creation. Proverbs 3:9-10 exhorts believers, "Honor the LORD with your wealth and with the firstfruits of all your harvest; then your barns will be filled with plenty, and your vats will overflow with new wine." By giving the first and best to God, the faithful demonstrate trust in His continued provision and blessing.

4. Spiritual Discipline and Obedience: Tithing cultivates a spirit of discipline and obedience among believers. Malachi 3:10 challenges, "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, "and see if I will not open the windows of heaven and pour out for you blessing without measure." This passage highlights the reciprocal nature of tithing, where obedience to God's command invites His abundant blessing.

New Testament Perspective

While the New Testament does not explicitly command tithing, it upholds the principles of generosity and stewardship. Jesus affirms the practice in Matthew 23:23 , saying, "Woe to you, scribes and Pharisees, hypocrites! You pay tithes of mint, dill, and cumin, but you have disregarded the weightier matters of the law: justice, mercy, and faithfulness. You should have practiced the latter, without neglecting the former." Here, Jesus emphasizes the importance of a heart aligned with God's values, where tithing is part of a broader commitment to righteousness.

The Apostle Paul encourages believers to give generously and cheerfully, as seen in 2 Corinthians 9:7 : "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." This teaching aligns with the spirit of tithing, where giving is an act of joy and gratitude rather than obligation.

In summary, tithing serves multiple purposes within the biblical narrative, functioning as a means of worship, provision, and spiritual discipline. It reflects a heart committed to God and His kingdom, fostering a community marked by generosity and care for one another.