The document examines tithing in the Old and New Testaments. Under the Law of Moses, tithing served two purposes: 1) To support a holiday festival where Israelites would celebrate with food from their harvest. 2) Every third year, the entire tithe was given to the poor. However, tithing was not an automatic 10% tax, and in the first two years Israelites consumed the tithe themselves. The document argues that tithing was a voluntary practice for Abraham and Jacob, not a requirement, and that Christians are not bound by Jewish laws on tithing from the Old Testament.