The word "tithe" is derived from the Hebrew word ma'aser and it literally means a tenth. Ten percent of everything belongs to the Lord. In Malachi 3:10-11, God says, "Bring the whole tithe into the storehouse that there may be food in my house."  The "storehouse" is the Old Testament picture of the New Testament church. So as New Testament believers, we worship the Lord with the tithe; or the ten percent.

God owns everything.  But we give first because it takes faith to give first and God wants us to trust Him.  He tells us in Proverbs 3:9-10 to "honor the Lord with your wealth, with the first fruits of all your crops and then your barns will be filled with overflowing."  We give first and the blessings of God follow.