Sunday, October 28, 2018. First Baptist Church, Burlington, Kansas. Pastor Jay Hale. In Leviticus 27:30-32 we read where God establishes the requirement to tithe one tenth of what one has. Many people say that in the New Testament church we are no longer under the lay, thus we do not need to tithe. However, in Matthew 23:23 we read where not only does Jesus support the giving of the tithe, but also other things. So, we should tithe not out of duty but out of the love of God. The tithe, which is the first of the income, is about having faith in God and demonstrating that faith in God.