27:30 the tithe of the land. See also Numbers 18:21-32; Deuteronomy 12:5-18; 14:22-29; 26:12-15. Although tithing was not made a part of the Ten Commandments, it had been practiced as at least an implicit responsibility toward God at least since the time of Abraham (Genesis 14:20). More than one tithe was evidently expected of the ancient Israelites at certain times. At that time the theocratic government was also the civil government, so the tithes probably also included their taxes. The practice is never commanded in the New Testament church, although the principle of proportionate giving is strongly suggested (I Corinthians 16:1,2), and generosity is strongly commended (II Corinthians 9:5-15). In general, most Christians can and should give substantially more than a tithe for the Lord’s work, but circumstances vary, and God is probably less concerned with how much we give as a measure of our love for Him and His work than with what we keep and spend on ourselves.