And all the tithe of the land, whether of the seed of the land or of the fruit of the tree, is the LORD’s. It is holy to the LORD. (Leviticus 27:30 NKJV)
The number ten appears repeatedly in Scripture in association with testing, or completion, or judgment. Now we see that Lord revealing Himself in the giving of the ten commandments. Moses tells Israel that God is giving them a test. The Ten Commandments reveal the standard of God’s judgment. The rest of the Law is given to provide guidance in living out the Commandments in daily life. Part of that explanation and guidance is the tithe. The tenth is holy to the Lord. It is part of His very nature. the tithe is a practical part of having no other gods before Him.