And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the LORD'S: it is holy unto the LORD.  And if a man will at all redeem ought of his tithes, he shall add thereto the fifth part thereof.  And concerning the tithe of the herd, or of the flock, even of whatsoever passeth under the rod, the tenth shall be holy unto the LORD. Lev 27:30-32

THE LEVITES WERE TO SHOW APPRECIATION OF THE TITHE

Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year.  And thou shalt eat before the LORD thy God, in the place which he shall choose to place his name there, the tithe of thy corn, of thy wine, and of thine oil, and the firstlings of thy herds and of thy flocks; that thou mayest learn to fear the LORD thy God always. Deut 14:22-23

And as soon as the commandment came abroad, the children of Israel brought in abundance the firstfruits of corn, wine, and oil, and honey, and of all the increase of the field; and the tithe of all things brought they in abundantly.  And concerning the children of Israel and Judah, that dwelt in the cities of Judah, they also brought in the tithe of oxen and sheep, and the tithe of holy things which were consecrated unto the LORD their God, and laid them by heaps. 2 Chron 31:5-6

Woe unto you, scribes and Pharisees, hypocrites! for ye pay tithe of mint and anise and cummin, and have omitted the weightier matters of the law, judgment, mercy, and faith: these ought ye to have done, and not to leave the other undone. Matt 23:23

ABRAM TITHED TO MELCHIZEDEK

And at that time were some appointed over the chambers for the treasures, for the offerings, for the firstfruits, and for the tithes, to gather into them out of the fields of the cities the portions of the law for the priests and Levites: for Judah rejoiced for the priests and for the Levites that waited. Neh 12:44

Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings. Ye are cursed with a curse: for ye have robbed me, even this whole nation. Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me now herewith, saith the LORD of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it. Mal 3:8-10

And verily they that are of the sons of Levi, who receive the office of the priesthood, have a commandment to take tithes of the people according to the law, that is, of their brethren, though they come out of the loins of Abraham: But he whose descent is not counted from them received tithes of Abraham, and blessed him that had the promises. And without all contradiction the less is blessed of the better. And here men that die receive tithes; but there he receiveth them, of whom it is witnessed that he liveth.  And as I may so say, Levi also, who receiveth tithes, payed tithes in Abraham. For he was yet in the loins of his father, when Melchisedec met him. Heb 7:5-10

Moreover, brethren, we do you to wit of the grace of God bestowed on the churches of Macedonia;  How that in a great trial of affliction the abundance of their joy and their deep poverty abounded unto the riches of their liberality. 2 Cor 8:1-2

For to their power, I bear record, yea, and beyond their power they were willing of themselves; Praying us with much intreaty that we would receive the gift, and take upon us the fellowship of the ministering to the saints. And this they did, not as we hoped, but first gave their own selves to the Lord, and unto us by the will of God. 2 Cor 8:4-5

BIBLICAL GIVING IS DESCRIBED AS GRACE: Insomuch that we desired Titus, that as he had begun, so he would also finish in you the same grace also. 2 Cor 8:6; cf. 8:1

Therefore, as ye abound in every thing, in faith, and utterance, and knowledge, and in all diligence, and in your love to us, see that ye abound in this grace also. 2 Cor 8:7

Whether any do enquire of Titus, he is my partner and fellowhelper concerning you: or our brethren be enquired of, they are the messengers of the churches, and the glory of Christ. Wherefore shew ye to them, and before the churches, the proof of your love, and of our boasting on your behalf. 2 Cor 8:23-24

Now therefore perform the doing of it; that as there was a readiness to will, so there may be a performance also out of that which ye have. For if there be first a willing mind, it is accepted according to that a man hath, and not according to that he hath not. 2 Cor 8:11-12

For I mean not that other men be eased, and ye burdened:14 But by an equality, that now at this time your abundance may be a supply for their want, that their abundance also may be a supply for your want: that there may be equality: As it is written, He that had gathered much had nothing over; and he that had gathered little had no lack. 2 Cor 8:13-15

But thanks be to God, which put the same earnest care into the heart of Titus for you. For indeed he accepted the exhortation; but being more forward, of his own accord he went unto you. And we have sent with him the brother, whose praise is in the gospel throughout all the churches; And not that only, but who was also chosen of the churches to travel with us with this grace, which is administered by us to the glory of the same Lord, and declaration of your ready mind: 2 Cor. 8:16-20

Avoiding this, that no man should blame us in this abundance which is administered by us: Providing for honest things, not only in the sight of the Lord, but also in the sight of men. 2 Cor 8:21

For as touching the ministering to the saints, it is superfluous for me to write to you: For I know the forwardness of your mind, for which I boast of you to them of Macedonia, that Achaia was ready a year ago; and your zeal hath provoked very many. 2 Cor 9:1-2

BIBLICAL GIVING IS FROM THE HEART OF THE BELIEVER: Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver. 2 Cor 9:6-7

For the administration of this service not only supplieth the want of the saints, but is abundant also by many thanksgivings unto God; Whiles by the experiment of this ministration they glorify God for your professed subjection unto the gospel of Christ, and for your liberal distribution unto them, and unto all men; 2 Cor 9:12-13

BIBLICAL GIVING SHOWS THE GREATNESS OF CHRIST’S GIFT: And by their prayer for you, which long after you for the exceeding grace of God in you.15 Thanks be unto God for his unspeakable gift. 2 Cor 9:14-15

CONCLUSION: The OT principle of giving involved much more that a 10% gift back to God. It amounted to almost 30%.

The NT principle of giving shows giving out of a willing heart, to show the greatness of God, in His provision for the wealthy and the poor.

I believe that the tithe of 10% is the minimum for believers and a good starting point for new Christians. Christians who have given their tithes for years can give testimony to God’s provision and supply for all their needs.