You can also read Numbers 18:21, 26 and Deuteronomy 14:22–29. The tithe was primarily for the expenses of worship and for the support of the priests (whom you can call full-time pastors today). God held His people responsible for managing the resources He had given them in the Promised Land. (See Matt 25:15, note Luke 19:13). The tithe belongs to the Lord.
Everything on this earth belongs to the Lord and He has given us stewardship over 90% of it, which is a very large portion.
However, there still remains a small but special 10% portion that is His and most highly appropriated to Him. At the heart of tithing is the acknowledgement that God owns everything.
“The earth is the Lord’s and all its fullness, the world and those who dwell therein.” (NKJV)
(Read Exodus 19:5) God created human beings, and they owe to Him every breath they take (Genesis 1:26–27; Acts 17:28) Therefore, no one has anything that he or she has not first of all received from the Lord. (Job 1:21; John 3:27; 1 Corinthians 4:7)
In the law of tithing, God was simply commanding them to return unto Him what He had first given them. In addition to tithes, the Israelites were required to bring numerous offerings to the Lord, mostly in the form of sacrifices. The Lord always wants
His people to be givers; hence, He cultivates this spirit in His saints in many ways. He requires from us offerings, pledges and tithes.
He 34 The Blessing Of The Lord knows that giving keeps you whole; it is for our well-being and we will be doing ourselves a great favour when we give. By tithing we are not doing God a favour. God wants His children to be givers just like He Himself is. He gave His one and only begotten son, Jesus Christ (John 3:16).
The book of Leviticus describes the following ritual offerings: the burnt offering (Leviticus 6:8-13), the grain offering (Leviticus 6:14-23), the fellowship offering (Leviticus 7:11-21), the sin offering (Leviticus 4:1-5, Lev. 6:24-30) and the guilt offering (Leviticus 14:16, 7:1–10). All these had to do with giving. The people were robbing God by failing to bring Him tithes (one tenth of their income). Tithing was becoming history in the church, hence God threatened to curse all those who selfishly refused to give (Malachi 3:8-9) and to abundantly bless those who supported His work (Malachi 3:10-12)