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The Bible tells of two instances prior to the setting up of the Law covenant in which a tenth part of possessions was paid to God or to his representative. The first of these was on the occasion when Abraham gave Melchizedek one tenth of the spoils of his victory over Chedorlaomer and his allies. (Ge 14:18-20) The apostle Paul cites this incident as proof that Christ's priesthood according to the manner of Melchizedek is superior to that of Levi, since Levi, being in the loins of Abraham, paid tithes, in effect, to Melchizedek. (Heb 7:4-10) The second case concerned Jacob, who vowed at Bethel to give one tenth of his substance to God.-Ge 28:20-22.

These two accounts, however, are merely instances of voluntarily giving one tenth. There is no record to the effect that Abraham or Jacob commanded their descendants to follow such examples, thereby establishing a religious practice, custom, or law. It would have been superfluous for Jacob, if already under a compulsory obligation to pay tithes, to vow to do so, as he did. It is therefore evident that the tithing arrangement was not a custom or a law among the early Hebrews. It was instituted with the inauguration of the Law covenant, not before.

Under the Mosaic law, a tenth was set aside to support the Levites - the priestly tribe and all their duties they gave up for temple work.

By the first century C.E., the Jewish religious leaders, particularly among the scribes and Pharisees, were making a sanctimonious show of tithing and other outward works, in a form of worship, but their hearts were far removed from God. (Mt 15:1-9) Jesus reproved them for their selfish, hypocritical attitude, calling attention to their being meticulous to give a tenth even of "the mint and the dill and the cumin"-something they should have done-yet at the same time disregarding "the weightier matters of the Law, namely, justice and mercy and faithfulness." (Mt 23:23; Lu 11:42) By way of illustration, Jesus contrasted the Pharisee who boastfully felt self-righteous because of his own works of fasting and tithing, with the tax collector who, though considered as nothing by the Pharisee, humbled himself, confessed his sins to God, and begged for divine mercy.-Lu 18:9-14.

At no time were first-century Christians commanded to pay tithes. The primary purpose of the tithing arrangement under the Law had been to support Israel's temple and priesthood; consequently the obligation to pay tithes would cease when that Mosaic Law covenant came to an end as fulfilled, through Christ's death on the torture stake. (Eph 2:15; Col 2:13, 14) It is true that Levitical priests continued serving at the temple in Jerusalem until it was destroyed in 70 C.E., but Christians from and after 33 C.E. became part of a new spiritual priesthood that was not supported by tithes.-Ro 6:14; Heb 7:12; 1Pe 2:9.

As Christians, they were encouraged to give support to the Christian ministry both by their own ministerial activity and by material contributions. Instead of giving fixed, specified amounts to defray congregational expenses, they were to contribute "according to what a person has," giving "as he has resolved in his heart, not grudgingly or under compulsion, for God loves a cheerful giver." (2Co 8:12; 9:7) They were encouraged to follow the principle: "Let the older men who preside in a fine way be reckoned worthy of double honor, especially those who work hard in speaking and teaching. For the scripture says: 'You must not muzzle a bull when it threshes out the grain'; also: 'The workman is worthy of his wages.'" (1Ti 5:17, 18) However, the Apostle Paul set an example in seeking to avoid bringing an undue financial burden on the congregation.-Ac 18:3; 1Th 2:9.

Jesus did reference the "tenth part" at Matthew 23:23 and Luke 11:42, not to show his support for it as a command, but to shame the scribes and pharisees for their selfish application of it.

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Q: How many times did Jesus say to tithe in the Bible?
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