Definition and Origin:
Tithes, derived from the Hebrew word "ma'aser," meaning "a tenth," refer to the practice of giving one-tenth of one's income or produce to God. This practice is deeply rooted in the Old Testament and 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. The concept of tithing is further established in the Mosaic Law, serving as a means of supporting the Levitical priesthood and the work of the Tabernacle, and later the Temple.

Biblical Mandate:
The command to tithe is explicitly stated in Leviticus 27:30-32 : "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. If a man wishes to redeem part of his tithe, he must add a fifth to its value. Every tenth animal from the herd or flock that passes under the shepherd’s rod will be holy to the LORD." This passage underscores the sanctity of the tithe and provides guidelines for its redemption.

Purpose and Use:
The primary purpose of tithing was to support the Levites, who had no inheritance of land among the Israelites, as stated in Numbers 18:21 : "Behold, I have given the Levites all the tithes in Israel as an inheritance in return for the work they do, the service of the Tent of Meeting." Additionally, tithes were used to support the poor, the fatherless, and the widows, as outlined in Deuteronomy 14:28-29 .

Redemption of Tithes:
The redemption of tithes, as mentioned in Leviticus 27:31 , allowed an individual to retain a portion of their tithe by adding a fifth to its value. This provision offered flexibility for those who might need to retain their produce or livestock temporarily, while still honoring their obligation to God.

New Testament Perspective:
While the New Testament does not explicitly command tithing, it upholds the principles of generosity and support for the ministry. Jesus acknowledges the practice of tithing in Matthew 23:23 , where He criticizes the Pharisees for neglecting justice, mercy, and faithfulness while meticulously tithing herbs: "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."

Theological Significance:
Tithing is seen as an act of worship and obedience, reflecting a believer's acknowledgment of God's sovereignty and provision. It serves as a tangible expression of faith and trust in God's ability to provide for all needs. The practice of tithing also fosters a spirit of generosity and stewardship, encouraging believers to prioritize God's kingdom in their financial decisions.

Contemporary Application:
In modern Christian practice, tithing remains a significant aspect of financial stewardship for many believers. While some debate its applicability under the New Covenant, the principle of giving a portion of one's income to support the church and its ministries is widely embraced. The emphasis is often placed on the heart attitude behind giving, as highlighted 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."