I am not going to make this a detailed discussion but rather give a concise summary to make this principle comprehensible. There are at least three forms of tithing described in the Bible and they are these:

• 1. The Patriarchal Tithe: When Abraham paid his tithe to the Cohen Gadol or High Priest Melchizedek, King of Salem (in fact, Shem, son of Noah), it was a flat 10% of his total wealth and increase. No details are given as to how his tithe was divided - that was not the tither's responsibility. This was the Order of Tithing practiced by the Patriarchs until the time of Moses;

• 2. The Mosaic Tithe: When the Nation of Israel reached the Promised Land, they entered a theocratic system - a system where state and religion are echad or one. Accordingly the tithe was somewhat differently applied as it now included what we might call 'state taxes' too. The Mosaic Tithe was paid according to the Shemittah cycle as follows:

  Ma'aser (Tithe)	1st Year	2nd Year	3rd Year	4th Year	5th Year	6th Year	7th Year
  Levitical (Ma'aser rishon)	10% of 100%	10% of 100%	10% of 100%	10% of 100%	10% of 100%	10% of 100%	None
  Festival (Ma'aser sheni)	10% of 90%	10% of 90%	None	10% of 90%	10% of 90%	None	None
  Poor (Ma'aser ani)	None	None	10% of 90%	None	None	10% of 90%	None
  Total Tithe %	19%	19%	19%	19%	19%	19%	None

  Since this also included state 'tax', as it were, the overall tithe actually added up to about 19% of ones income per annum, consisting as it did of multiple 'tenths' or tithes. The key emet or truth here is the tavnith or pattern of the tithe which has a threefold use: For the support of the Levites (ministers), the poor, and to enable family participation in the festivals. This was, at any rate, how it was supposed to be done in Eretz Yisra'el - in the land of Israel;

• 3. The New Covenant Tithe: There is no theocratic nation today as believers are scattered across the whole world in all the nations where they are obliged to pay state taxes which, as we all know, can be crippling. Though abused by governments universally and are far too high, part of them are used for functions that once belonged to the Theocratic State of Israel and will once more belong to it when Yah'shua (Jesus) returns. Moreover, we are no longer under the Mosaic or Aaronic Priesthood and its Covenant but are back under the Melchizedek Priesthood and an equivalent New Covenant with Yah'shua (Jesus) as our Cohen Gaddol (High Priest). This means that we pay a straight 10% tithe of our gross income and the rest is the state's chunk, since Yahweh has authorised the secular state to assume some of the theocratic nation's functions for now. It means the state is ripping us off, of course, but that is a burden we must carry until Messiah returns. How are we to divide the 10% due to Yahweh under the New Covenant? In the same threefold way as described by the Shemittah Cycle:

  • 1. A third for the ministry (to a local congregation if we belong to one or to some ministry if we don't, as moved by the Ruach/Spirit);
    
  • 2. A third for the poor (as the Ruach/Spirit moves us - can be believers or unbelievers, to teach us compassion and obedience); and
    
  • 3. A third for the festivals (for personal food, travel, accomodation expenses, etc. - Torah-obedient believers are expected to assemble with other believers for at least Pesach, Shavu'ot and Sukkot, the three pilgrim festivals, and so should contribute to such gatherings they are taking part in).

Many Christians, who falsely believe the Torah has been abolished, likewise believe the tithe has too. It hasn't. The tithe is still Yahweh's and demanded by Him for the threefold purpose assigned to it. Love offerings and donations in general are, of course, also encouraged when believers have surplass, but are not compulsory in a legal sense - however, if Yahweh inspires you by the Ruach haQodesh (Holy Spirit) to give above and beyond the 10%, then the faithful believer will of course do so, since technically all our wealth is His. It's just that the 10% is specifically for the ministry, the poor and for the festivals (including travel for all assemblies, including the Sabbath if congregating believers are separated by wide distances). The latter, in particular, must therefore be carefully planned as this requires saving in advance.