There is a longstanding debate in the Christian community regarding the tithe principle. Many consider the principle a concept unique to the Mosaic Law. Then they conclude that since the Mosaic Law is obsolete, the tithe principle is obsolete.

Though the tithe principle is incorporated into the Mosaic Law, the origination of the principle predates the Mosaic Law. The Mosaic Law is simply an example of its application.

Genesis 14:18–20 is the first occurrence of the tithe principle in Scripture and gives us clues as to how to properly understand the principle. Melchizedek, a pre-incarnate manifestation of Christ, met Abram (after Abram’s successful military venture to rescue Lot) to bless him and serve bread and wine (the elements of communion with Christ). The blessing reminded Abram that God was his source of victory; also, the blessing encouraged humility and dependence upon God. Then the bread and wine facilitated Abram's personal communion with Christ. Abram responded by giving Melchizedek a voluntary tithe from the profits of his venture. The fact that the tithe was voluntary clearly reflected a heart of gratitude.

Subsequent to the events recorded in Genesis 14, the Mosaic Law was enacted, incorporating the tithe principle. The Levites facilitated the ritual-based attempt to keep Israel humble and dependent on God and in return the Levites received a tithe. In the end, the Mosaic Law was not efficacious—not because the Mosaic Law was flawed, but because of the depravity of man (see Galatians 3). And for most Israelites, the tithe was not given with a heart of gratitude to God, but simply as a ritual.

In the New Testament, the tithe principle is not specifically discussed but implicitly seen in various texts. For example, in 1 Corinthians 9:8–14, the apostle Paul noted that those who proclaim the gospel should receive compensation for their services. His argument was based on the application of the tithe principle found in the Mosaic Law. Just as those who facilitated communion with God under the Mosaic Law received the tithe, so also under the new covenant those who facilitate communion with God should receive the tithe.

The tithe principle is a powerful tool of alignment with the will and ways of God. If the principle is practiced correctly not as a ritual but out of a genuine heart of gratitude, the tithe honors the Lord. Therefore if a person’s heart is right with God, he or she will honor God financially by tithing to those who facilitate alignment and communion with God.

Here is your business tip. Individuals, as well as organizations, should practice the principle of the tithe not as a ritual but out of a genuine relationship of gratitude to and dependence on Christ. We should be joyfully thankful to God and become dependent on him when we recognize God as the source of success in the workplace. One way to express grateful hearts is to practice the tithe principle both individually and organizationally. Management should seek to build organizations with individuals who practice the tithe principle from their hearts. And management should practice the tithe principle organizationally, as well.