God's command to His people is to give a tenth of their income to Him, reflecting obedience and worship. In ancient times, the sons of Levi were commanded to receive tithes from the people for their work in the tabernacle, covering living expenses, equipment, and upkeep. Today, the first tithe is sent to church headquarters to support God's work in a similar manner. The second tithe, as instructed in Deuteronomy 14:22-27, is to be saved by individuals for use during God's Feasts throughout the year. It is a full tithe set aside specifically for this purpose, to be spent on whatever the heart desires before the Lord, rejoicing with one's household. Using this tithe for other purposes, such as investments or insufficient saving, is incorrect and harms one's relationship with the Creator. The third tithe, commanded in Deuteronomy 14:28-29, is set aside every third year and stored within one's gates. Its purpose is to support the Levite, the stranger, the fatherless, and the widow, ensuring they may eat and be satisfied, so that the Lord may bless the work of His people's hands. This tithe operates on a seven-year cycle, paid in the third and sixth years, with the seventh year as a sabbatical before beginning anew. Tithable income includes the increase or profit from productive efforts, such as wages before deductions, capital gains, dividends, interest, and the value of products from gardens or fields. Non-tithable income includes Social Security benefits, welfare, gifts, unemployment, disability compensation, and loans that must be repaid. For those self-employed, tithe is calculated on income after operating expenses but before personal expenses or taxes. Regarding common questions, tithes must be paid on gross income, not net after taxes, to avoid manipulating taxable income. Second tithe is primarily for rejoicing at God's festivals, and while discretionary spending is allowed after festival expenses, it should focus on consumable items like food and drink, not durable goods. It may be used for other holy days with careful budgeting for the fall festival, and excess can be sent to the church to help others attend future Feasts. Third tithe must be paid every third year as a test of faith, not spread annually, and while it can be given directly to the needy, sending it to the church ensures fair distribution to those in need.

The biblical system of tithing reveals key principles for spiritual and practical life. Everything that exists belongs to God, and though He has the right to keep all for Himself, He chooses to share with human beings. Tithing, in its simplest form, is returning one-tenth of one's income or increase to God for His use. This practice was known to the patriarch Jacob, who promised to give God a tenth of his blessing, having likely learned it from his grandfather Abraham and father Isaac. Abraham himself gave tithes in recognition of God's rulership and providence, showing that this law was in effect long before it was commanded through Moses. In Israel, tithes were given to the Levites to support their work in the Tabernacle and later the Temple, as they had no significant land of their own and were dedicated to God's service. During His ministry, Jesus supported tithing, affirming that it should not be left undone, even while addressing other spiritual priorities. The principle of tithing remains in force, though its administration has changed under the New Covenant. Since the Levitical priesthood no longer holds authority, tithes are now given to Jesus Christ, our High Priest, for use by the church to preach the gospel free of charge. God bestows blessings on those who faithfully tithe, promising abundant spiritual and physical rewards. He commands tithes to ensure there is food in His house, primarily to feed His people spiritually. Through faithful tithing, love toward God and neighbor is expressed, and support is provided for the preaching of the gospel and the feeding of His flock.

God, in His wisdom and mercy, provides for the financial needs of His people at the feasts by instructing them to set aside a second tenth of their increase. This second tithe, saved by the individual each year, is an additional tithe of their income, designated for personal use during God's festivals to ensure they are observed properly with joy and abundance alongside their families. The purpose of the second tithe is to be consumed at the annual holy festivals of God for whatever the heart desires, enhancing the glorification of God and adding joy to the feast. God desires His people to enjoy the physical abundance He provides at the feasts as they worship Him and learn to reverence and fear Him in pleasing ways. Many, through His blessing, can also help others observe the feasts. A tithe of the second tithe, which is a tenth of the second tithe set aside by the individual, is requested by the ministry to be sent to the church office. This helps the needy attend the Feast and covers festival expenses such as meeting space, flowers, sound systems, brochures, and family day activities. This collection is not a command from God but a request from the ministry, requiring the same giving attitude as with any other contribution.

The principle of tithing in God's Word goes beyond simply giving a tenth of one's increase. It is a matter of conversion and attitude, reflecting a willing and obedient spirit to obey God rather than a reluctant or forced compliance. God commands us to tithe, but doing so merely out of necessity falls short of the giving He expects. The decision to tithe hinges on our eagerness to follow all that our heavenly Father commands. God uses the handling of money as a clear test to reveal where our loyalties and priorities lie. Tithing demonstrates to God that we trust and believe in Him. It is an act of faith, a spiritual act akin to prayer, and without faith, it is impossible to please Him. It shows that a person worships God through their giving. God has always used giving as a means to carry out the commission He gives to His people. Historically, tithing supported the priesthood, first with Abraham giving tithes to Melchizedek, and later through the Levitical priesthood for their role in the administration and conduct of God's work. Jesus Christ magnified God's law while on earth, upholding the principle of tithing in His teachings. He did not come to invalidate the law, and no passage rescinds the tithing principle. Instead, He emphasized its importance in His denunciation of self-righteous attitudes toward giving. The authority to apply the tithing law today rests with the church through the priesthood of Jesus Christ, who is the Head of the church. All responsibilities, including receiving tithes, have transferred to Him, and He grants authority to His ministers to conduct His work on earth. This principle is evident in the support provided to ministers for their efforts in spreading God's truth. The first tithe is holy to God and must be used to support the commission given to His ministry, similar to the role of the Levitical priesthood. Through tithing, God provides abundance for every good work. Jesus Christ emphasizes that His church should freely give as they have freely received, with faith being the key to this act of giving. Tithing remains a test and act of faith, a good work that pleases God.

God's church has long grappled with questions surrounding the tithing system. The principle of tithing, as outlined in Scripture, involves three distinct tithes, each with a specific purpose, rather than a single tithe divided into parts. The first tithe is given annually to the church to finance the preaching of the gospel and the care of the flock. The second tithe is retained by the individual each year to fund the observance of God's holy days, particularly the Feast of Tabernacles. The third tithe, required only in the third and sixth years of a seven-year cycle, is designated for the support of the needy, including widows, orphans, and, to some extent, the ministry. Scripture emphasizes that each tithe represents the entire tenth of one's increase for its designated purpose. In the third and sixth years, the full tithe for the poor must be stored for their benefit over time, ensuring that festival expenses and church maintenance are covered by separate tithes, as the feasts are observed annually. This distinction clarifies that the three tithes are separate allocations, not a division of one. Regarding who should tithe, the principle extends beyond agricultural produce to all forms of increase from the work of one's hands. Examples such as Abraham tithing on spoils of war and Jacob pledging a tenth on his provisions during travel demonstrate that tithing applies to non-agricultural endeavors. Even in urban settings like Corinth, a major trading and industrial center, the expectation of tithing was upheld among church members with city jobs. God's impartiality ensures that the same requirement applies to all, whether farmer or carpenter, as tithing was a comprehensive financial system for the nation of Israel, adaptable to various circumstances. Tithing remains a vital teaching for God's end-time church, applicable to the increase from all labor, not just agriculture, as most members today are not farmers or ranchers. God inspired this principle knowing the modern context, emphasizing its role in bringing blessings and enabling the church to support wage earners, widows, the fatherless, and strangers, reflecting His love and care.

God, in His infinite love, has given humanity the means to worship Him and rejoice through tithing and offerings, reflecting a spirit of gratitude as individuals, families, and among His people. Tithing, though commanded, is a way of giving back to God a portion of what He first provided, demonstrating generosity which is foundational to His way of life. One tenth of what we earn is not ours to keep, and by giving it, we thank God, who enhances our ability to prosper. The principle of tithing transcends merely giving one tenth of one's increase; it reveals our attitudes and judgments about money through our willingness and joy in obeying God. Tithing must not be done perfunctorily or out of necessity, but as an act of faith and obedience, showing eagerness to follow all that our heavenly Father commands. Faith is vital for tithing, confirming our trust and belief in Him, and it stands as a spiritual act akin to prayer, essential to pleasing God. Tithing is a personal responsibility before God, based on general biblical principles, where each individual must decide what constitutes their increase, often defined as adjusted gross income after production costs. This productive effort includes various forms of income like wages, capital gains, dividends, and interest, but excludes gifts, inheritances, or welfare where no personal effort is involved, though offerings in gratitude are encouraged. Tithing on increase is a private matter between the individual and God, requiring faith, gratitude, and submission, without insincerity or hypocrisy. God's financial system includes multiple tithes: the first tithe supports the work of preaching the gospel, now given to Jesus Christ as our High Priest under the New Covenant for use by the church; the second tithe is saved by individuals for personal use during God's annual festivals to observe them with joy; and the third tithe, paid in the 3rd and 6th years of a seven-year cycle, cares for the needy such as widows, orphans, and strangers. Additionally, a tithe of the second tithe is requested, not commanded, to help cover festival expenses and assist others in attending. Tithing is a test of faith and a good work that pleases God, shaping our attitudes to be more like His. It demonstrates worship, respect, love, and admiration for our Creator, acknowledging His supremacy and mastery of the universe. Through tithing, God provides abundance for every good work, ensuring His church fulfills its responsibilities while fostering a generous spirit among His people.