#20. The tithe is holy unto the Lord and is God's provision for the support of His ministry. It consists of a tenth of all our gross increase and is considered to be the “first fruits” given unto the Lord. It reminds us that God is the owner of all things. Freewill offerings are also a part of God's plan for the support of His work throughout the world. (Lev. 27:30-32; Mal. 3:8-12; Num. 18:20-28; Matt. 23:23; Prov. 3:9,10; 1 Cor. 9:13,14; 2 Cor. 9:6,7; Ps. 96:8; Luke 18:12)