Tithing reflects a grateful heart that wants to give back to God a portion of what He has given us; in reality, what is already His. Tithing is our opportunity to show God that He is first in our lives. James 1:17 says that ‘every good and perfect gift is from above …,’ so we have an opportunity to tangibly show God He is the ‘owner’ of our finances by giving back to Him the first of what He gives us.