Counting in biblical application requires more cerebral calculating than just using fingers and toes. The entire book of Numbers contains 123 separate applications of numbering and counting, including census, sabbatical years, and the Jubilee. The counting to Pentecost requires obedience and work, but gives very specific results. Calculating tithing, including the third tithe, requires scrupulous headwork on the part of every individual, requiring commitment, sacrifice, and obedience. Counting is not always easy, but it is always straightforward and predictable. If we do it right, God is pleased.