The earth and all its resources are God's, but He graciously allows us to use them. For what He has given us, we have a financial obligation to Him, and through the system of tithes and offerings, that responsibility is satisfied. The Old Testament introduces it as an established and ongoing practice. Later, it was codified as part of God's law given to Israel in the wilderness, and administered by the Levites until the destruction of the Temple. In strongly addressing the Levites about their responsibilities, Jesus confirmed its practice. Through the apostle Paul, the New Testament church confirmed that the ministry and the work of the church is to be financially supported by the individual members of the body. God did not change the tithing system He instituted before Abraham, only its administration by the New Testament church ministry. Giving tithes and offerings is an act of worship of God. Tithing is giving a percentage of one's income as set by God, and offerings are given as determined by the individual's evaluation of what he is able. The church does not enforce or police tithing, but teaches the obligation the individual has to honor God with his substance and the firstfruits of all his increase.

Scripture References:
Genesis 1:26-27;   Psalms 24:1; 104:24;   Deuteronomy 8:18;   I Corinthians 10:25-28;   Matthew 6:19-21;   Genesis 14:18-20;   Leviticus 27:30;   Numbers 18:24;   Deuteronomy 14:22-28; 16:16-17;   Matthew 23:23;   Luke 16:10-13; 21:1-4;   II Corinthians 9:6-7;   Hebrews 7:1-10;   II Corinthians 3:3-7;   Acts 5:1-5; 4:34-35;   I Corinthians 9:1-14;   Malachi 3:8-12;   Proverbs 3:9-10;