Tithing means to bring one-tenth of our increase into the treasury of the Church (Proverbs 3:9, 10). The first biblical record of tithing to God’s work began with Abraham, who paid tithes to Melchisedec (priest of the Most High God) of the spoils from his battle with the kings (Genesis 14:18–20), continued under the law, and received the approval of our Lord (Matthew 10:5–10; 23:23). Other New Testament writers reference God’s provisions that they who preach the Gospel should live (be supported) of the Gospel hearers (1 Corinthians 9:6–14; Luke 10:7). See also Hebrews 7:4–10, which gives tithing a certain generational transcendence. The Church considers that the Scriptural obligation to tithe is not fulfilled by just giving directly to the poor or to individuals or good causes. While the Church espouses and participates in all such support, her understanding of the biblical practice of tithing is that tithes are paid—brought into the treasury of the Church for the Lord’s work, especially for the benefit of those who minister in the Word (Hebrews 7:8). God’s blessings and favor will follow in all the productive areas of life (Malachi 3:7–12). Giving of offerings differs from tithing and is done in addition to tithing. Both are part of God’s plan to finance His work on earth (1 Corinthians 16:1–4; Philippians 4:10–19). A spirit of generosity has always permeated the Church from very early times (Acts 4:32–35), and the apostle Paul quoted our Lord to the Ephesian elders in his farewell address advising them “. . . to remember the words of the Lord Jesus, how he said, ‘It is more blessed to give than to receive’” (20:35). Once received into the Church’s treasury, tithes and offerings are regulated through appropriate Church decisions and are administered by authorized Church policies and personnel.