This study presents a new interpretation of tithe references in Scripture. It departs from the conventional view that the tithe is merely a tax levied on the people. Rather it sees the tithe as a partnership or compact with God in which tangible goods are exchanged for intangible ones. Taking the Pentateuch in its entirety as our contextreveals the tithe to bepart of a pattern of reciprocities in which goods are exchanged for divine acceptance, protection, and blessing.