The author investigates the tithing patterns of the Old Testament prior to the giving of the Mosaic Law and within the Mosaic Law. With these matters clarified, he then shines the light on intertestamental Judaism and the passages in the Gospels that mention tithing as part of the Old Testament economy. A remarkable consistency is discovered at the level of biblical theology.
Finally, the New Testament Church giving patterns are thoroughly investigated beginning with the early Jerusalem Church and extending throughout the known world. Continuity and discontinuity appear continuity in biblical theology and discontinuity in custom and legal requirements between the Old and New Testaments. The biblical doctrine of financial stewardship and the divine mandate for the Christian become clear.
The last two chapters of the book transfer the biblical teaching to the 21st century American church scene. Theological and practical considerations are presented without trying to "legislate" solutions.