Answer
The tithe is an Old Testament concept. It was a requirement of the law for all Israelites to give 10 percent of their earnings—whether crops or animals—to the tabernacle or temple (Leviticus 27:30;Numbers 18:26;Deuteronomy 14:24;2 Chronicles 31:5). Followers of Christ are not obligated to give 10 percent of their income. Instead, Christians should earnestly pray and seek God’s guidance on their giving “If any of you lacks wisdom, let him ask of God, who gives to all liberally and without reproach, and it will be given to him.”, (James 1:5). Many individuals view the Old Testament tithe as a valuable principle for believers to observe. Offering 10 percent of your income back to God expresses gratitude for His provisions and serves as a reminder to trust in God rather than wealth.
The Bible does not specify whether we should give 10 percent of our gross or net income. The Old Testament emphasizes the concept of firstfruits (Exodus 23:16;Exodus 34:22;Leviticus 2:12-14;2 Chronicles 31:5). In ancient times, believers offered the finest of their harvest, not the leftovers. This principle can be relevant to our giving today. Once again, a believer should give as they believe God leads them to give. Ultimately, it boils down to the condition of the heart. Are we giving out of respect for God or out of selfish desire for personal gain? “Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver” “Every man according as he purposeth”.
“Each of you should give what you have decided in your heart to give, not reluctantly or under compulsion, for God loves a cheerful giver.” , (2 Corinthians 9:7).