The Hebrew numeral eser (masculine: asarah) means ten. It is foundational in the decimal system of Hebrew counting and appears over 200 times. Most significantly, it numbers the Ten Commandments (aseret hadibrot, the Ten Words), tithing (a tenth), and the ten plagues of Egypt.
The number ten in Scripture carries covenant significance as a number of completion and fullness of divine administration. The Ten Commandments (eser words) are the covenant charter of God's people — complete and sufficient ethical law. The tithe (one-tenth) represents the whole belonging to God. The ten plagues demonstrate God's complete authority over Egypt's ten spheres of life. Jesus' parables use ten (ten virgins, ten coins, ten servants) to express completeness. The Shema's call to love God with ALL (heart, soul, strength) is embodied in the total obedience demanded by the ten words.