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. (Leviticus 27:30 NIV)
We are stewards, not owners, of what God has entrusted to us. Therefore, tithing is bringing back what is God’s to God, and He entrusts us with the remainder to use appropriately. The Bible instructs us to bring the tithe first. Any amount above your first fruits tithe (or general tithe) is considered an offering to God. This type of giving is over and above the tithe and should be done with cheerfulness.