The tithe is a divine principle of giving ordained by God. Tithe is the first ten percent of everything that we earn or receive. It is a spiritual system of proportional giving unto the Lord for work of the kingdom. In the Old Testament, the tithe was a mandatory program of giving which equally applies to the whole nation of Israel. No one was exempt. It was levied upon the entire amount of one’s income and produce: “Honor the Lord with thy substance, and with the first fruits of ALL THINE INCREASE” (Prov. 3:9, K.J.V.).
The tithe belonged to the Lord – it was His possession: “And all the tithe of the land… IS THE LORD’S” (Lev. 27:30, K.J.V.).