Tithing, the practice of giving a tenth of one's income or produce, holds a significant place in biblical teaching and the life of the believer. Rooted in the Old Testament, tithing is first mentioned in Genesis 14:20, where Abram gives a tenth of everything to Melchizedek, the king of Salem and priest of God Most High. This act of giving is seen as an acknowledgment of God's provision and sovereignty.

The Mosaic Law further institutionalizes tithing as a requirement for 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 principle that the tithe is not merely a voluntary offering but a sacred obligation, set apart for God.

In Numbers 18:21, the purpose of the tithe is clarified: "Behold, I have given the Levites all the tithes in Israel as an inheritance in return for the work they do while serving at the Tent of Meeting." The tithe supported the Levitical priesthood, who had no inheritance of land, ensuring that the spiritual needs of the community were met.

Deuteronomy 14:22-29 expands on the use of the tithe, introducing the concept of a tithe for feasting and a tithe for the poor. This passage highlights the communal and celebratory aspects of tithing, as well as its role in social justice: "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."

The prophetic literature also addresses tithing, often in the context of Israel's unfaithfulness. Malachi 3:8-10 presents a powerful call to return to God through tithing: "Will a man rob God? Yet you are robbing Me! But you ask, ‘How do we rob You?’ In tithes and offerings. You are cursed with a curse, yet you—the whole nation—are still robbing Me. 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."

In the New Testament, while the explicit command to tithe is not reiterated, the principle of generous and sacrificial giving is emphasized. Jesus acknowledges the practice of tithing in Matthew 23:23, critiquing the Pharisees for their legalistic approach: "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."

The Apostle Paul, in his letters, 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, emphasizing the heart's attitude over the mere act of giving.

Throughout Scripture, tithing is portrayed as an act of worship, a means of supporting religious and communal life, and a reflection of trust in God's provision. It serves as a tangible expression of faith and obedience, reminding believers of their dependence on God and their responsibility to care for others.