Definition and Origin:
The concept of tithing, or giving a tenth, is deeply rooted in the biblical tradition. The term "tithe" originates from the Hebrew word "ma'aser," which means "a tenth part." Tithing is an act of worship and obedience, acknowledging God's provision and sovereignty.

Old Testament Instructions:
The practice of 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 is seen as a voluntary expression of gratitude and recognition of God's blessing.

The formal instruction for tithing is given in the Mosaic Law. Leviticus 27:30-32 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. 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."

Deuteronomy 14:22-23 further instructs, "You must be sure to set aside a tenth of all the produce brought forth each year from your fields. And you are to eat the tithe of your grain, new wine, and oil, and the firstborn of your herds and flocks in the presence of the LORD your God at the place He will choose as a dwelling for His Name, so that you may learn to fear the LORD your God always."

Purpose and Use:
The primary purpose of the tithe was to support the Levitical priesthood, as the Levites had no inheritance of land among the Israelites. Numbers 18:21 states, "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."

Additionally, the tithe was used to support the poor, the stranger, the fatherless, and the widow, as outlined in Deuteronomy 14:28-29: "At the end of every three years, bring a tenth of all your produce for that year and lay it up within your gates. Then the Levites, because they have no portion or inheritance among you, and the foreigners, the fatherless, and the widows within your gates, may come and eat and be satisfied. And the LORD your God will bless you in all the work of your hands."

Prophetic Emphasis:
The prophets emphasized the importance of tithing as a reflection of faithfulness to God. Malachi 3:10 is a well-known passage that underscores this: "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."

New Testament Perspective:
In the New Testament, while the specific 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, 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."

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."

Theological Implications:
Tithing is seen as an act of faith and trust in God's provision. It is a tangible expression of acknowledging God's ownership of all things and a believer's stewardship of resources. The practice of tithing serves as a reminder of the believer's dependence on God and the call to support the work of the ministry and care for those in need.