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.