It is in the Book of Leviticus that we find where the church has patterned their teaching of tithing today.

Leviticus chapter 27 verses 30-34 (NIV):
30 "'A tithe of everything from the land, whether grain from the soil or fruit from the trees, belongs to the LORD; it is holy to the LORD.
31 If a man redeems any of his tithe, he must add a fifth of the value to it.
32 The entire tithe of the herd and flock-every tenth animal that passes under the shepherd's rod-will be holy to the LORD.
33 He must not pick out the good from the bad or make any substitution. If he does make a substitution, both the animal and its substitute become holy and cannot be redeemed.'"
34 These are the commands the LORD gave Moses on Mount Sinai for the Israelites.

Nowhere in the scripture does God tell us that those commands were in addition to, or a replacement for, any other system of tithing. If tithing had been established as a requirement prior to God giving these commands to Moses, God would have had to let the people know whether this new tithe was in addition to or a replacement of the already established tithe. Abraham gave a tenth of the war spoils. Jacob promised to give a tenth of all he had.

Before we continue with the Levitical tithe, please continue to Prerequisite #2 by clicking here