Tithing is a physical discipline intended to teach spiritual  principles: one of these spiritual principles is understanding that our physical possessions are not our own. Every piece of land, every animal, every plant belongs to God who created them, Psalm 50:10-12. He has given human beings control over all the earth's resources [have dominion, rule over etc]... but God retains ownership [refer to handout] The handout referred to is a listing of scriptures. Here is a link to the sheet https://www.ucg.org/files/sermons/all_things_belong_to_god.docx Tithing In the Old CovenantWhen God acted to establish Israel as a nation on the world scene He gave them the land of Canaan. The territory belonged to God. He took it from its previous tenants and granted full use of its resources and bounty to Israel Deuteronomy 4:1. This gift of land was formalized in a covenant agreement between Himself and Israel [commonly called the old covenant or Mt. Sinai covenant] Within Go’s covenant with Israel He gave  instructions regarding tithes and first fruits Leviticus 27:30-32 or Deuteronomy 14:22. The physical act of tithing was meant to acknowledge basic spiritual and eternal truths.The people were to always offer a small percentage from the increase of their crops and herds back to God. This act would serve as a reminder that God was the true owner of these lands, plants, and animals. Even though Israel was given complete control over the resources of Canaan, God retained ownership Leviticus 25:23  tithes could be likened to rent paid by tenants. These offerings to God [the true owner] were to come first, after which, Israel could use the remaining portion as they chose Deuteronomy 26:1-15, Leviticus 19:23-25. Some read these instructions and say they only itemize agricultural produce. The self serving conclusion drawn is that agricultural products are the only items subject to the tithe. Does this mean people who made their living at a trade such as carpenter, or an accountant, didn't tithe?The Economy of IsraelGod's part in the covenant with Israel was a grant of land. Which He subsequently fulfilled. God also would provide blessings of good weather for crops and protection from invaders who wanted to take the land away from them.  The covenant picture of Israel was built on a foundation of all the good things this land would produce. The land would allow them to raise crops and herds. But is that meant to be the limit of items to offer a tithe from? Re-read Leviticus 27:30, it starts off saying “all the tithe of the land”, then lists grain, fruit and herds as examples.  Suppose a man of Israel was given a piece of land which had deposits of tin, copper, or gold which he then mines, shouldn't he first acknowledge God's prior claims to ownership with a tithe? Haggai 2:8. What about processed goods that are not direct products of the field or herd but rather products created by human ingenuity derived from those crops or animals? For example: wine, oil, leather goods, or dairy. Note: tithing on oil and wine are specifically addressed in Deuteronomy 14:23. The covenant language does not make specific reference to eggs, milk, or cheese, but shouldn't these be tithed upon as wealth gained from the land in the same way as wine and oil? What about textiles derived from sheep's wool or cotton plants? The language of the covenant was intended to provide a principle to be applied in all areas of life rather than a complete, exhaustive, 4,000 page listing of items subject to tithe. The principle was that Israel should offer up a tithe of all the wealth they were able to generate as a result of controlling the land. God also told Israel that He was the one who gave them the power to "get wealth" Deuteronomy 8:18. The carpenter receives the power he has to swing a hammer from God. The accountant has the wit and understanding to tally numbers from God. Shouldn't they too acknowledge that God has given him the