One tenth of a person’s income, claimed by God as an acknowledgment of His ownership of all things, and as a means of training in faithful stewardship. “Thou shalt remember the Lord thy God: for it is he that giveth thee power to get wealth” ( Deut. 8:18 ). “Honour the Lord with thy substance, and with the firstfruits of all thine increase” ( Prov. 3:9 ). “The tithe . . . is the Lord’s” ( Lev. 27:30 ). It is certain that the ancient Israelites were expected to pay much more than one tenth of their income for the support of God’s work, though some of the details are obscure. The “tenth” mentioned in Lev. 27:30 has sometimes been called the first tithe, and its use for the priesthood and the tabernacle is explained in Num. 18:21 . A second tithe ( see Deut. 12:17 , 18 ;...

From the Seventh-day Adventist Encyclopedia. Published with permission from the Review and Herald Publishing Association.