To "tithe" means to give a tenth of "all the increase" (Deuteronomy 14:22) derived from one's produce, property or income, for the support of a religious purpose. The motivation to tithe is a worshipful recognition of God as the Creator and Possessor of everything, including ourselves.

Although tithing became a written law under the covenant God made with Israel, it was practiced among those who were faithful to God before that covenant. Abraham, after his defeat of the four kings, tithed on the spoils of the war to Melchizedek, priest of God Most High (Genesis 14:18-22). Abraham obviously understood giving a tenth as the appropriate way to honor God with one's physical possessions. Note that Abraham gave the tenth to Melchizedek, a representative of the Creator.

Abraham recognized the underlying premise for giving a tithe to God: He is the actual "Possessor of heaven and earth" who made his victory, and all blessings, possible. God reminds us throughout the Bible, and people of God respectfully acknowledge, that everything belongs to God (Exodus 19:5; Job 41:11; Psalm 24:1; 50:12; Haggai 2:8). "And you shall remember the LORD your God," Moses told Israel, "for it is He who gives you power to get wealth" (Deuteronomy 8:18). Tithing is thus, first and foremost, an act of worshipful recognition of God as our source of existence, blessing and providence.

Jacob also followed the example of his grandfather Abraham. When God reconfirmed to him the promises He had made to Abraham, Jacob promised God, "Of all that You give me I will surely give a tenth [tithe] to You" (Genesis 28:20-22).

The practice of tithing was later incorporated into the covenant with Israel as a written law. The tribe of Levi, which was not given an inheritance of land from which they could derive increase (Numbers 18:23), was to receive the tithe of the agricultural produce in return for their service to the nation. The Levites, based on what they received in tithes from the people, in turn tithed to the priests (18:26-28).

As time passed, the tithe was carelessly neglected in postexilic Judah, for which God corrected the nation in the strongest of terms (Malachi 3:8-10). Failure to tithe, God said, was robbing Him, and the people were consequently cursed. Yet He also promised that renewed obedience in tithing would result in blessings from Him so abundant that "there [would] not be room enough to receive it."

Some centuries later, Jesus Himself clearly upheld the practice of tithing. "Woe to you, scribes and Pharisees, hypocrites! For you pay tithe of mint and anise and cummin, and have neglected the weightier matters of the law: justice and mercy and faith. These you ought to have done, without leaving the others undone" (Matthew 23:23). Christ plainly confirmed His will that tithing should indeed be practiced, along with sincere adherence to other "weightier [spiritual] matters."

As tithes and offerings in Israel were given to the tribe of Levi for their livelihood and service to God, the Church in the New Testament provided financial support for the ministry to carry on their work. Instances of, and principles relating to, this practice are found in Luke 10:1, 7-8; 1 Corinthians 9:7-14; 2 Corinthians 11:7-9; Philippians 4:14-18 and Hebrews 7.

Today the United Church of God continues the teaching that tithing is a universal law and that one's willing obedience to this law reflects the unselfish, giving nature of our Creator and Provider.

Through tithing that springs from willing and cheerful giving (2 Corinthians 9:6-8), God has provided the perfect financial system to take care of the needs of His work (Matthew 24:14; 28:19-20), the personal need to attend His festivals and the need to care for the poor (Deuteronomy 14:22-27, 28-29).

For more information, see What Does the Bible Teach About Tithing?