Tithing in the Bible must be understood in the context of the sacrificial system God established for Israel after He led them out of Egypt. Only agricultural crops and livestock were presented as tithes and offering in the Bible. Tithing and giving in the Bible needs to be viewed in two parts. Part one starting while Israel sojourned in the desert and ending with Jesus' death. Part two beginning with Jesus' ressurection and continuing to the present.
Let's drill down in the Bible to get to tithing truths. First, I repeat, a tithe is merely one-tenth. That's it. Through Moses, God established tithing in Torah, among other reasons, to support Levites whom He did not give a specific allotment in the Promised land. He chose the Levites to minister to the children of Israel, and from the Levites, He chose Aaron's sons to be priests in the Tent of Meeting.

All tribes of Israel, except Levi, were required to present three tithes; two yearly tithes of 10% each of agricultural produce and livestock, and a third tithe of 10% every three years ofagricultural produce only. Therefore, the total tithing requirement was 23.3% yearly.

Many Messiah followers come to me with this major concern about tithing:
My pastor, elder, ministry official, say I should tithe to church or ministry on my credit card; however, I am carrying a balance on my card. These leaders say this is no excuse; I must tithe. They quote Malachi 3:10 and tell me not to rob God. When you tithe, these leaders say, God will bless you. These folks do not study tithing truths in the Bible.

Besides, I hear these two popular questions about tithing, too. Do I tithe from the gross or do I tithe from the net? Do I give my tithe to my church or can I give it to different ministries?When you study the truth about tithing and giving in the Bible with an open mind directed by the Holy Spirit, you will see tithing is not today's basis for a believer to give to the Lord. I state emphatically, tithing does not apply today. It is not today’s biblical standard. Jesus, having been offered as a sacrificial Lamb to take our sins, by His death and resurrection He replaced the Aaronic priesthood, abolishing the need for intermediaries to sacrifice animals to remove our sins.

It is clear in the Scriptures why tithing isn’t relevant today: Yeshua (Jesus) became the perfect passover lamb to provide the means to remit sin, and the path to the Father. While Jesus was alive, tithing was practiced. Indeed, while denouncing the Pharisees, Jesus referred to tithing in Matthew 23:23 and Luke 11:42.
Later, I will talk about today's standard, grace giving, which flows out of our relationship with Jesus and recognizes the need for Messiah followers to pay our Messianic Jewish Rabbis and pastors.

Study the truth about tithing and giving in the Bible with an open mind directed by the Holy Spirit and you will see plainly that tithing does not apply today. Neither the Temple, nor the Aaronic priesthood exists today, and so the Levitical Tithe, Numbers 18:21-32, (10%), and the Aaronic Priesthood, Exodus 30:30, do not apply.
Levitical Tithe of Agricultural Products and Livestock - 10%
The Levitical tithe of agricultural products and livestock sustained the Levites and priests who had no inheritance in the Promised Land. Although we do not have Levites today, through our relationship with Yeshua, we must ask Him to guide us to decide how much to give to pay our Messianic Jewish Rabbis and pastors.
Festive Tithe Consumed by the Giver - 10% & Poor Tithe 10% Every Three Years
Farmers in Israel paid two other tithes: the Festive Tithe (10%) in Deuteronomy 14:23-27, consumed by the giver in God's presence, and the Poor Tithe (10% every three years) in Deuteronomy 14:28-29, for the disadvantaged in Israel, and the Levites. Yearly tithes of agricultural produce and livestock that Israel had to provide totalled 23.3%.

Tithing was Taxation
Despite tithing truths in the Bible , several folks follow blindly incorrect teaching and application of tithing. The Bible shows clearly that giving offerings and tithes were introduced by God through Moses and applied to Israel alone. Tithing related to agricultural crops and livestock only, not money.

Generally, tithing was an established taxation form to fund the priesthood and the governing levites. When Israel demanded a king, Samuel cautioned them that the King would require a tithe (1 Samuel 8:15). Understanding Bible teachings on tithing is central to managing God’s money for His glory. Be like the Bereans in Acts 17:11, study this topic.

To understand the truth about tithing, we must look at why God introduced it to Israel. Why it stopped, who re-instated it, and when. Once God shows you that tithing does not apply today, you will be free to practice grace giving with a cheerful heart.

Tithing Truths: Why Introduced to Israel
God did not give the Levites a specific geographic area in the Promised Land, but assigned them towns and pasturelands from other Tribes’ allotments (Numbers 35:2-3). In these assigned towns, Levites lived, farmed, and helped other tribes worship God (Numbers 35). They received tithes in these towns, where most tithes were stored. Only a small portion was stored in the Tabernacle’s storehouse.
Not only did Levites work in the Tabernacle and on the land, but they ran the government (Deuteronomy 17:8-9, 21:5; 2 Chronicles 34:12-13).
To provide for the Levites, the poor, widows, orphans, and to teach Israel to celebrate, commune with and revere Him, God introduced three tithes:

1. The Levitical tithe in Numbers 18:21-32 called for all tribes except Levi to give one-tenth of their agricultural crops and livestock only, to the Levites in return for the Levites’ work in the Tent of Meeting. Levites had to tithe from their tenth. Numbers 18:20-22 (Complete Jewish Bible), says, ADONAI said to Aharon, "You are not to have any inheritance or portion in their land; I am your portion and inheritance among the people of Isra'el. To the descendants of Levi I have given the entire tenth of the produce collected in Isra'el. It is their inheritance in payment for the service they render in the tent of meeting. From now on the people of Isra'el are not to approach the tent of meeting..."

2. Donors consumed in God’s presence the Festive tithe of agricultural crops and livestock only (Deuteronomy 14:23-27). Its purpose was to teach Israel to worship God, to learn to fear or revere Him, and to celebrate with Him and the community.

3. The Poor tithe, in Deuteronomy 14:28-29, agricultural crops only , once every three years (equal to 3.3% each year), went to feed the Levites, foreigners, widows, and orphans.
These three totalling 23.3% were specific to Israel and dealt with Israel’s religious and social arrangements at the specific time.