Bring the whole tithe into the storehouse, that there may be food in my house. Test me in this,” says the Lord Almighty, “and see if I will not throw open the floodgates of heaven and pour out so much blessing that there will not be room enough to store it. (Malachi 3:10 NIV).

In the text above, we observe a proposed agreement between God and those who accept to enter into a covenant with Him. I don’t find any evidence to suggest that this covenant was only for the people of Israel or, in the present time, only for those considered God’s people. Instead, I propose that anyone can enter into a covenant with God and reap the blessings as promised. Let’s start with the basics: What is the tithe?

In Scripture, a tithe is first mentioned when Abraham and his allies defeated the kings who had taken the people of Sodom as prisoners in Genesis 14:17-20. Abraham gives a tenth of everything he had taken from the battle. It is mentioned a second time when Jacob vows to give a tenth of all God gives him (Gen. 28:20-22). But what is a tithe? A tithe simply means a tenth. When God says to bring the whole tithe, he commands those who covenant with Him to bring a tenth or ten percent of all their earnings back to the church. According to Scripture, “The earth is the Lord’s, and everything in it” (Psa. 24:1), meaning God owns one hundred percent of our earnings. Yet, in his grace, he lets us keep ninety percent of what’s His and only asks for ten percent. Now that we understand what a tithe is, how should our tithes be given?

“Bring the whole tithe into the storehouse, that there may be food in my house.” (Mal. 3:10). According to Scripture, the storehouse or the treasury was a particular room in the temple. (2 Ch. 31:11). This is where the contributions, tithes, and dedicated gifts were faithfully brought to. (v. 12). In the present day, the concept remains. The tithe should be given to the treasury of the local church in which the person’s membership is held, who then send these to the treasury of the local conference. How, then, should tithes be used?

According to Numbers chapter 18, the tithes of the children of Israel were offered as a heave offering to the Lord, given to the Levites as an inheritance (v. 24). The tithes were meant to support the Levites. They also gave the tithe of those tithes to the priests (Num. 18: 23-26). The Levites and priests were in charge of the religious services full-time. The church's pastors and lay workers are currently responsible for the religious services. This is why the tithes are currently used to support pastors and lay workers employed by the church. Finally, what must be tithed?

In Genesis 28, Jacob vows to give a tithe of all that God was to give him (v. 22). Our covenant with God should be the same. How does that translate to today? We must tithe on our personal income. Personal income includes our salary, hourly wage, commission, tips, and allowances, to name a few. Our tithe should be computed on the gross salary or wage amount before any legal or employee-required deductions.

Let’s review our tithe covenant with God. First, God requires a tithe or ten percent of all our income. No less and no more. Second, we must set that amount aside before using our income for any other purpose. Third, we bring it to the church's treasury, indicating that it is a tithe (and not an offering). Fourth, trust that our tithe is being used for its rightful purpose: supporting the workers and mission of the church. We show God our faithfulness by doing the first three. The fourth depends on the faithfulness of the church leaders, but being a steward of all God gives us is an honor and a responsibility that brings countless blessings to our lives and those who surround us.