Tithing, in its simplest form, is returning one-tenth of one's earned income, or increase, to God for His use. The Bible reveals that the tithe is one-tenth, as seen in Genesis 14, where Abraham gave tithes to Melchizedek, acknowledging God's sovereignty and lordship over the earth. This act of giving one-tenth was in effect long before God commanded it through Moses, demonstrating that the principle of tithing as a specific portion was established early in biblical history. God reveals in Haggai 2:8 that all silver and gold belong to Him, and giving back one-tenth of what is entirely His anyway serves as a recognition of His ownership of every kind of wealth. Through the tithing system, God provides for the feeding of His flock and the preaching of the gospel, and faithful tithing expresses love toward God and love toward neighbor.

God commands His people to give a tenth of their income to Him. This tithe, as revealed in Numbers 18:21-24, was historically given to the Levites for their work in the tabernacle, covering living expenses, equipment, and upkeep. Now, with Jesus Christ as our High Priest, the first tithe is directed to church headquarters to support God's work in a similar manner. A second tithe, instructed in Deuteronomy 14:22-27, is to be saved by individuals for use during God's Feasts, ensuring a full tenth is set aside solely for this purpose. This tithe is meant for rejoicing before the Lord, to be spent on whatever the heart desires during the festivals, and not for other uses such as investments or personal ventures. The third tithe, as commanded in Deuteronomy 14:28-29, is set aside every third year within one's gates, not for the Levites or yearly Feasts, but to support the Levite, the stranger, the fatherless, and the widow, ensuring they may eat and be satisfied. This reflects God's welfare plan for the needy, and after faithfully completing the third tithe year, one may ask for God's blessing upon His people. God's Word specifies that tithing applies to the increase or profit from productive efforts, such as wages before deductions, capital gains, dividends, interest, and the value of garden or field products. Income not earned, like Social Security benefits, welfare, gifts, or loans, is not tithable. For farmers or business owners, the tithe is calculated on income after operating expenses but before personal expenses or taxes.

Tithing, in its simplest form, is returning one-tenth of one's income or increase to God for His use. The Bible reveals that the tithe is one-tenth, as seen in the actions of Abram, who gave tithes in recognition of God's rulership and providence. This principle of giving one-tenth was in effect long before it was commanded through Moses, indicating its enduring nature. Through the tithing system, God provides for the preaching of the gospel and the feeding of His flock, ensuring that His work is supported by this specific measure of giving.