The word "tithe" comes from Old English, meaning "tenth." It refers to a tax on produce or labor to support religion.
The practice of tithing is very ancient. For example, Abraham paid a tithe, or a tenth, of his war spoils to Melchizedek (see Genesis 14:20). Tithing was also common in many places, including:
Arabia
Rome
Carthage
Egypt
Syria
Babylon
China
The book of Deuteronomy (Deuteronomy 12:2–7, 17–19; 14:22–29) says that when worship was centralized in Israel, people had to bring their annual tithe to the sanctuary. Priests and Levites shared this tithe. The items tithed included:
Every third year, the entire tithe was given as charity to Levites, foreigners, orphans, and widows (Deuteronomy 26:12). Numbers 18:21–32 states that all tithes in Israel were given to the Levites as payment for their service as priests.
The prophet Malachi condemned those who withheld their tithes. He called it "robbing God" (Malachi 3:8–10). He promised that tithing would bring blessings, full barns, and pest protection. Early tithe feasts likely included thanks for God's gifts. This is not much emphasized in the texts (compare Genesis 28:22). Tithing's main purpose was to support God's service and charity.
The New Testament mentions tithing critically, except for Melchizedek's tithe (Hebrews 7). In Matthew 23:23 and Luke 11:42, Jesus criticized those who meticulously tithed small herbs. They neglected the more important matters of the law: justice, mercy, and faith. Jesus saw this as a sign of poor morals and misplaced priorities. He linked it to Pharisaism. He said that it was easier to follow the rules. It was more satisfying, too. It was harder to develop the moral sense to manage relationships with others and with God. In Luke 18:12, a Pharisee, boasting in prayer about his virtues, mentioned his tithing of all his income as one of his claims to divine favor. Jesus, however, valued humility over pride-filled religious practices. He preferred a humble penitent to a boastful Pharisee.