God commands His people to give a tenth of their income to Him as tithe, reflecting His great love for us individually and as a church. In ancient Israel, the sons of Levi were commanded to receive tithes from the people as an inheritance for the work they performed in the tabernacle of meeting, covering living expenses, equipment, and upkeep. Today, with Jesus Christ as our High Priest, we are to pay tithes to Him, as Abraham did to Melchizedek, and this tithe goes to church headquarters to support God's work. This first tithe is distinct from other tithes and is dedicated to sustaining the ongoing efforts and needs of God's representatives in doing His work.

The tithe is intended for God's representative, beginning with the principle that everything belongs to God, who shares His increase with humanity and requires the return of one-tenth to Himself for His purposes. This practice predates the Mosaic law, as seen when Abraham gave a tenth of the spoils to Melchizedek, the priest of God Most High, demonstrating that the tithe is delivered through God's appointed representative in recognition of divine rulership and providence. Jacob, taught this requirement by his forebears, likewise committed to returning a tenth of his blessing to God. Under the Old Covenant, the tithe supported the Levites, who performed the work of the Tabernacle and Temple yet possessed no significant land inheritance of their own, ensuring the congregation of Israel sustained those directly engaged in God's service. Jesus affirmed the ongoing validity of tithing during His ministry, upholding it alongside justice, mercy, and faith rather than setting it aside. With the transition to the New Covenant, the Levitical priesthood yields to the eternal priesthood of Jesus Christ according to the order of Melchizedek, transferring the administration of the tithe to Him as High Priest for use by the church. The church receives these resources to preach the gospel freely and to feed the flock, fulfilling the commission to make disciples of all nations. This system expresses love toward God and neighbor while providing for spiritual nourishment in God's house. Those who faithfully return the tithe to God's representative receive abundant spiritual and physical blessings, as God promises to open the windows of heaven and pour out provision beyond expectation for those who support His work.

The tithing system directs that one-tenth of one's increase be returned to God through His designated representative. This principle is evident when Abram gave tithes to Melchizedek the priest, acknowledging God's rulership and providence. In ancient Israel the tithes were given to the Levites so they could perform the work of the Tabernacle and later the Temple, since the Levites had no significant land inheritance of their own and were fully engaged in God's service. Under the New Covenant the same principle continues, though the administration of the tithe has changed because the priesthood has been conferred on Jesus Christ as High Priest according to the order of Melchizedek. Consequently tithes are now given to Him for use by the church in preaching the gospel and feeding the flock. This arrangement fulfills the enduring purpose of the tithing system, which supplies material support for those whom God has appointed to carry out His work while expressing love toward both God and neighbor.