Tithe
A tithe is a tenth part of one's income, produce, or possessions consecrated to God. The practice predates the Mosaic law: Abraham gave tithes to Melchizedek, king of Salem, from the spoils of battle (Gen. 14:20; Heb. 7:6), and Jacob vowed to give God a tenth of all he possessed (Gen. 28:22). The Mosaic law codified tithing on an elaborate basis: a first tithe supported the Levites (Num. 18:21-26), who in turn gave a tithe of their tithe to the priests; a second tithe was consumed at Jerusalem in festival celebration (Deut. 14:22-27); and in the third and sixth years, the tithe was directed to the poor and the resident alien (Deut. 14:28-29).
The prophets, particularly Malachi, treated the withholding of tithes as a form of robbing God and called for faithful giving as a condition for restored blessing (Mal. 3:8-10). Jesus acknowledged tithing while rebuking the Pharisees for neglecting justice, mercy, and faithfulness (Matt. 23:23). The NT does not codify a tithe percentage but calls for generous, cheerful, proportional giving (2 Cor. 9:6-7).