Is tithing, that is, giving ten percent of one’s income, obligatory for Christians? This first in a series of two articles investigates this question by studying all references to tithing in Scripture. The discussion commences with Old Testament references to tithing prior to the giving of the Mosaic Law, the Mosaic Law, and the historical and prophetic books. This is followed by a study of the three major New Testament passages on tithing. The article concludes that none of the Old or New Testament passages can legitimately be used to argue for the continuation of tithing in the new covenant period.