All who are in Jesus Christ are living under grace. Under grace, there is no biblical basis for requiring 10% giving (a “tithe”) from church members. Believers are not to judge one another with respect to a tithe. At the same time, there is a tithe principle in Scripture, which is not based on the Mosaic Law, as it was clearly in place and in use by God’s people before the Law was given (Gen. 14:20, 28:22). There is also a pre-Law and post-law “firstfruits” principle in Scripture – God’s people giving back to God first, as opposed to giving back to Him after taxes, mortgage payments, food, etc. Therefore, under grace, while our giving percentages may differ, and while one’s own giving percentage is not the business of others, this principle, of returning to God the first 10% of our income, should be acknowledged and personally applied by all believers. Biblically, under grace, 10% giving should be considered a good starting point for determining one’s personal worship through giving.