Not only does the Lord claim the tithe as his own, but he tells us how it should be reserved for him. He says, “Honor the Lord with thy substance, and with the first fruits of thine increase.” This does not teach that we are to spend our means on ourselves, and bring to the Lord the remnant, even though it should be otherwise an honest tithe. Let God's portion be first set apart. 1 Corinthians 16:2, applies also to tithing. PH166 12.1