The foundation of stewardship is ownership.

1. It all belongs to God.

Psalm 24:1
The earth is the LORD’s, and everything in it. The world and all its people belong to him.

2. The first belongs to God.

Exodus 13:2
Then the LORD said to Moses, “Dedicate to me every firstborn among the Israelites. The first offspring to be born, of both humans and animals, belongs to me.”

Exodus 23:19
The first of the firstfruits of your land you shall bring into the house of the LORD your God.

Genesis 4:3-5
When it was time for the harvest, Cain presented some of his crops as a gift to the LORD. Abel also brought a gift—the best portions of the firstborn lambs from his flock. The LORD accepted Abel and his gift, but he did not accept Cain and his gift.

3. The tithe belongs to God.

Leviticus 27:30
One-tenth of the produce of the land, whether grain from the fields or fruit from the trees, belongs to the LORD and must be set apart to him as holy.

Malachi 3:8-10
“Will a man rob God? Yet you have robbed Me! But you say, ‘In what way have we robbed You?’ In tithes and offerings. You are cursed with a curse, For you have robbed Me, Even this whole nation. Bring all the tithes into the storehouse, That there may be food in My house, And try Me now in this,” Says the LORD of hosts, “If I will not open for you the windows of heaven And pour out for you such blessing That there will not be room enough to receive it.

Obedience brings blessing.

Matthew 23:23
“What sorrow awaits you teachers of religious law and you Pharisees. Hypocrites! For you are careful to tithe even the tiniest income from your herb gardens, but you ignore the more important aspects of the law—justice, mercy, and faith. You should tithe, yes, but do not neglect the more important things.