The reason God commanded tithing was for the sustenance of the Levitical priests. After Israel was freed from Egypt, they entered the promised land of Canaan and received the land as an inheritance, but the Levites did not receive an inheritance because of their work in God's temple. Therefore, for the sustenance of the Levites, God took a tenth of the income from the land that each tribe inherited, which is called a tithe. So tithing was a tax that Israel paid for the sustenance of the Levitical priests after they received the land of Canaan as an inheritance.

[ Numbers 18:21] I give to the Levites all the tithes in Israel as their inheritance in return for the work they do while serving at the Tent of Meeting.

However, the New Testament saints did not receive a physical earth as an inheritance, but a spiritually existing heavenly kingdom as a promise. Also, there is no need to receive or pay tithes because there is no physical temple and priests as in the Old Testament, but the saved saints are the temple of God and the priests who rule over the temple. The saints preached the word while doing their work, and Paul preached the gospel while doing his job of making tents. Therefore, the word of God (the gospel), which is likened to living water, is to be received without payment, not by paying tithes and various offerings.

After the early church, tithing began to be collected in the Western church, which was centered in Rome. Initially thought of as a pure act of faith, a voluntary and enjoyable offering to God, it was gradually imposed on the faithful from the 6th century onward, and in the 8th century, Pippin and Charles the Great of the Carolingian dynasty made it compulsory. However, it became the subject of public complaints and criticism, and was abolished in the course of the Great Revolution of 1789-1790, and was abolished in England in 1648 and 1688, and in Germany in 1807.

South Korea is the only country in the world where tithing is practiced. While tithing is mandated by Pentecostal and Feast Day churches, South Korea is the only country in the world where tithing is required by all Christian organizations. The Church of God, in particular, terrorizes its members by claiming that God will punish them with terrible curses if they don't tithe.