The author examines the practice of setting aside a tenth of income for religious purposes, combining historical survey, biblical exegesis, and practical argument. He reviews ancient and Near Eastern precedents and scriptural references, critiques theological education for failing to teach definite obligations of giving, and argues that widespread adoption of the tithe could supply sufficient funds for church and missionary work. The book explains different uses of tribute and temple revenue, addresses objections about voluntariness, and offers pastoral counsel aimed at encouraging consistent, systematic support of religious institutions.