Giving is the only area in the Bible where God invites us to test Him.  

Mal 3:8-11 8 Will a man rob God? Yet you rob me. “But you ask, ‘How do we rob you?’ “In tithes and offerings. 9 You are under a curse — the whole nation of you — because you are robbing me. 10 Bring the whole tithe into the storehouse, that there may be food in my house. Test me in this,” says the Lord Almighty, “and see if I will not throw open the floodgates of heaven and pour out so much blessing that you will not have room enough for it. NIV

What is the “tithe?” The word for “Tithe” used in Mal 3:10 is: ‎ma`aser (mah-as-ayr’); from OT:6240; meaning a tenth; especially a tithe.

Tithing, is giving God the first 10% of our income, to the local church. It is the primary and practical way we acknowledge that God is first in every area of our lives.

What is “offering?”

While tithing is giving 10% of your income to the local church, an offering is given out of the 90% of your income. Therefore, the offering is giving over and above the tithe.

The first fruits of our labor/income belong to God.

We find this principle all through God’s Word.

Prov 3:9-10 9 Honor the Lord with your wealth, with the firstfruits of all your crops; 10 then your barns will be filled to overflowing, and your vats will brim over with new wine. NIV

Ps 24:1 The earth is the Lord’s, and everything in it, the world, and all who live in it; NIV

1 Tim 6:17-19 17 Command those who are rich in this present world not to be arrogant nor to put their hope in wealth, which is so uncertain, but to put their hope in God, who richly provides us with everything for our enjoyment. 18 Command them to do good, to be rich in good deeds, and to be generous and willing to share. 19 In this way they will lay up treasure for themselves as a firm foundation for the coming age, so that they may take hold of the life that is truly life. NIV