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.

God commands His people to render a first tithe that serves as the Levites' inheritance, according to the instructions in Numbers 18:21-24. This tithe supplies the Levites' ongoing support in their cities throughout the year and must remain distinct from any other required giving. Moses emphasizes the separation by referring to tithes in the plural when directing Israel to bring offerings and required portions to the place God chooses, making clear that the first tithe cannot be redirected for personal use at the festivals. Because the first tithe belongs exclusively to the Levites, the second tithe that individuals consume before God cannot come from it, nor does Scripture require the Levites to present an additional tithe for feast observance. Instead, the Levites join the people in partaking of the second tithe at the designated location. This distinction upholds God's orderly provision, allowing the first tithe to meet the Levites' needs while the second tithe equips every household to rejoice at the annual holy days without borrowing from what belongs to the Levites.

The first tithe is given annually to the church to finance the work of preaching the gospel and feeding the flock. Scripture establishes this tithe as the entire tenth, not a portion of a single tithe divided among uses, as shown by the term kol in Numbers 18:21, where God assigns all the tithes in Israel to the Levites in return for their service at the tabernacle. This provision supports a full-time ministry rather than requiring ministers to maintain secular employment. When Israel departed from the law, as in the days before Josiah, the priests and Levites neglected their duties and took up other occupations, resulting in the deterioration of the temple and the withdrawal of divine blessing. Restoration under godly leaders returned the Levites to their courses and reinstated the full tithe as their livelihood. The New Testament confirms the same principle: Christ called Peter to feed His sheep rather than return to fishing, the apostles appointed deacons to handle physical service so they could devote themselves to prayer and the ministry of the word, and Paul states that those who labor in the word are worthy of double wages and that the ministry should live of the gospel. The change from the Levitical priesthood to the priesthood of Christ required a corresponding change in the administration of the tithing law, not its abolition. This first tithe therefore remains in force for the New Testament church, forming part of the complete financial system that sustains the work of God, cares for the needy through the other tithes, and brings the blessings promised to those who obey.