I have heard some say that the concept of tithing was strictly an Old Testament practice and therefore, no longer necessary. The first Biblical record of tithing is found in Genesis 14:20. Abraham gave a tithe from a victorious rescue operation to the priest king, Melchizedek. "He gave him tithes of all". The purpose of the tithe was made clear to the children of Israel – for the support of those who ministered, the Levites. "And, behold, I have given the children of Levi all the tenth in Israel for an inheritance, for their service which they serve, even the service of the tabernacle of the congregation" Numbers 18:21.