This article address the question whether tithing, that is, giving ten percent of one’s income, is obligatory for Christians. This is the first in a series of two articles investigating 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 itself and the historical and prophetic books, notably Malachi 3:8. This is followed by a close reading of the three major New Testament passages on tithing, i.e. Matthew 23:23; Luke 18:9-14 and Hebrews 7. Kostenberger and Croteau comes to the conclusion 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.