The word denotes a tenth part, given for the service of God. The first recorded instance is the payment made by Abraham to Melchizedek (Gen. 14: 20; cf. Heb. 7: 4-10). See also Jacob's vow (Gen. 28: 22). The law enforced the payment, and provided rules with regard to the use to which the tithe should be put. In Num. 18: 21-28 it is directed that tithe be paid to the Levites, who in their turn give one-tenth of what they receive to the priests.

A clear exposition of the tithe is given in Mal. 3: 8-18, in which it is shown that blessings from the payment of tithing are both temporal and spiritual, and failure to pay an honest tithe is a form of robbery. The importance of Malachi's words is demonstrated by the fact that the Lord repeated them to the Nephites (see 3 Ne. 24).

Latter-day revelation emphasizes the law of the tithe as a duty and test of faithfulness (D&C 64: 23-25; D&C 85: 3; D&C 97: 11; D&C 119). The honest payment of tithing sanctifies both the individual and the land on which he lives. See also Lev. 27: 30-34; Deut. 12: 5-18; Deut. 14: 22-27; 2 Chr. 31: 5-12; Neh. 10: 38; Neh. 12: 44; Neh. 13: 12.