The notion of “giving” has its origins in the Old Testament in the practice of “tithing”. A “tithe” was a tenth of the produce of the earth consecrated and set apart for special purposes. The dedication of a tenth to God was recognised as a duty before the time of Moses. The paying of the tithes was an important part of the Jewish religious worship.Every Jew was required by the Levitical law to pay three tithes of his property

(1) one tithe for the Levites;

(2) one for the use of the temple and the great feasts; and

(3) one for the poor of the land.

While “tithing” is not mentioned specifically in the New Testament, the Apostle Paul alludes to the practice and urges the church to be sure to pay their Christian workers. “Do you not know that those who are employed in the temple service get their food from the temple, and those who serve at the altar share in what is sacrificed on the altar? In the same way, the Lord commanded that those who proclaim the gospel should get their living by the gospel.” (1 Corinthians 9:13–14 NRSV) And Jesus Himself said that workers deserve their wages (Luke 10:7). Jesus told his disciples to accept hospitality graciously because their work entitled them to it.

Giving enables the parish to provide a fixed regular sum to the minister so that they in turn are able to support themselves and their family financially while providing ministry to the parish. In addition to providing for the minister, giving also ensures the parish is able to maintain its buildings and grounds, and pay for the relevant utilities and services associated with the management and administration of the parish.