God commands His people to give a tenth of their income as a tithe to Him. Today, the first tithe goes to church headquarters to support God's work, covering expenses such as living costs, equipment, and upkeep, much like the tithes given to the Levites in ancient Israel for the work of the tabernacle. This tithe is calculated on the increase or profit received from productive effort, including wages before deductions, capital gains, dividends, interest, and the value of products from personal gardens or fields. Income not earned, such as Social Security benefits, welfare, gifts, unemployment, disability compensation, and loans to be repaid, is not tithable. For those in business or farming, the first tithe is paid on income after operating expenses but before personal living expenses or taxes. Paying tithes on gross income is essential, and withholding payment until after income tax returns to tithe on net income is incorrect. Through faithful tithing, we worship and obey God, acknowledging His ownership of all things and His generous provision for us.