Abraham tithed to Melchizedek, but this giving of a tenth was not commanded.
I. The Lord's Tithe.
Leviticus 27:30; Numbers 18:21-24 God's concern for and provision for His servants and the upkeep of the worship centered first at the tabernacle and then at the temple.
II. The Festival Tithe.
Deuteronomy 12:10-18 God's concern for His worship.
III. The Poor Tithe.
Deuteronomy 14:28 God's concern for and provision for the poor among His people.
Total of OT Tithing was at least 20% and more likely was indeed 23.333%