Jesus is the King of all things. Everything in this world is under His authority. He distribute as He desires. Therefore, whatever we have is the portion the King has chosen for us. From what Jesus has given us, He expects us to return a portion to Him. This cultivates gratitude, trust, and devotion to our King. Throughout Scripture, the "king's portion" was 10%. As we live in the covenant of grace rather than law, this becomes the starting point of devotion to Jesus in this area of our lives.