God created the earth and all the resources of the earth from which physical wealth is derived. Although God owns all the resources of land and sea, He has given all these things to mankind to work with, to use and to enjoy their benefits. By using what God has created, mankind is able to grow food, raise animals, harvest the forests, mine the earth and fish the seas. Because God has given all these things to mankind, He requires that men acknowledge Him as the Almighty Provider and Sustainer. The Scriptures reveal that God instituted the principle of tithing in addition to freewill offerings as a perpetual way for mankind to honor Him. The Old Testament declares that tithes and offerings belong to God and are "holy unto the Lord." Jesus reaffirmed this truth when He said, "Render... unto God the things that are God's." The account of Abel's offering in the book of Genesis makes it clear that this practice existed from the beginning of mankind and was not restricted to God's covenant with Israel at Sinai.

Before the establishment of the Old Covenant, tithes and offerings to God were given to Melchizedek, the priest of the Most High God. The book of Genesis records that Abraham gave tithes to Melchizedek. Isaac and Jacob undoubtedly gave tithes and offering to Melchizedek as well. When God established His covenant with Israel, the tithes and offerings were transferred to the Levitical priesthood. God said, "And behold, I have given the children of Levi all the tenth in Israel." Under the Old Covenant, God required that His people give Him the first fruits of their harvest and the firstborn of their live stock, as well as a tenth of the increase they derived from the crops and livestock.

God said through the prophet Malachi that the priests were violating God's commands by offering polluted offerings and were robbing God. Likewise, those who did not give the tithes and offerings to the Levites as God had commanded were robbing God.

Under the New Covenant, the Levitical priesthood has been replaced by the priesthood of Melchizedek, and the Scriptural authority to receive the tithes and offerings of God has been transferred back to the order of Melchizedek. Jesus Christ, sitting at the right hand of God the Father, now holds the eternal office of High Priest of the order of Melchizedek. Christians today give their tithes and freewill offerings to support the work of Jesus Christ through His church.

In following the Scriptural principle of tithing, each Christian is individually responsible for determining his or her true increase. Jesus said, "Render unto Caesar the things which are Caesar's," showing that all taxes which are paid to "Caesar" (civil governments today) are excluded in determining one's increase. Also excluded are expenses related to one's business or employment, which reduce actual net income. Christians whose incomes are so limited that their entire net income is required to meet basic living expenses have no true increase in God's eyes on which to tithe. The giving of money is not required for salvation. However, if a Christian has been financially blessed by God, he or she should give willingly as led by the Holy Spirit. Each Christian should give from the heart in a willing attitude of love and service, according to the blessings which God has bestowed-both spiritually and physically.

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