Biblical tithing is the Old Testament principle where Israelites gave a percentage of their produce including crops and livestock the tabernacle. In Leviticus 27:30, the Bible describes tithe as holy and belonging to God.
The first instance of tithing in the Bible is found in Genesis 14:20, where Abraham gave a tenth of everything he had acquired from Mesopotamian kings to Melchizedek the priest of God. In 2 Chronicles 31:5, Israelites generously gave the first fruits of their grain, wine, honey and all other field products.
This system provided a form of taxation for the sustenance of the religious and economic system of ancient Israel. Tithes were also used to meet the needs of foreigners, orphans and widows as recorded in Deuteronomy 26:12-13.
Though tithe as a subject remains controversial among Christians circles today, some apply this principle by giving 10 percent of their earnings to the church.