According to OT Jewish laws, Israelites were required to bring in a tenth of what they harvested from their fields and present it to the Lord at the Tabernacle as an offering. These contributions would then supply the needs of the priests and Levites. This was a legal requirement for the Israelites, and God made it clear through the prophet Malachi that when they observed the tithe, he would bless them even more, but when they failed to tithe, a curse would be upon them and their crops. (Malachi 3:8-12)

In the New Covenant, we are no longer under a legal requirement to give an exact tenth, but many of the same principles are called for within the NT church. In 1 Corinthians 16:2, for example, Paul says that each week they are to set aside “a portion of their income”, but he does not specify any exact percentage.  This describes a regular contribution to the church. Therefore, though the specific OT regulation of the tithe is no longer there, the overall spirit of giving back to God in gratitude for what he has first given to us still remains.

Scripture References

Genesis 4:4, Genesis 28:20-22, Proverbs 3:9, Proverbs 11:24-25, Leviticus 27:30, Deuteronomy 14:22, Acts 20:35, 2 Corinthians 9:6-8,