This document discusses biblical principles of Christian giving. It argues that everything belongs to God and we are merely stewards of His resources. While the Old Testament prescribed tithes of 10% or more, the New Testament does not give a specific percentage. However, it suggests we should be willing to give God all of our resources, and that if Old Testament followers gave 33% how can New Testament Christians reason they should give less? The key is not how little we can give but having the right attitude of cheerful giving out of appreciation for God's blessings.