The Hebrew verb asar means to tithe or to give a tenth. Occurring about 9 times in the OT, it is related to the number ten (eser). The practice of tithing predates the Mosaic law — Abraham gave a tenth to Melchizedek (Genesis 14:20) and Jacob vowed a tenth to God (Genesis 28:22).
Tithing (asar) in Scripture is fundamentally an act of worship and covenant loyalty — acknowledging that all belongs to God. The Mosaic tithe system (Leviticus 27:30–32; Deuteronomy 14:22–29) provided for Levites, the poor, and communal worship. Malachi 3:10 frames robbing God of tithes as covenant breaking. Jesus affirmed tithing while prioritizing justice and mercy (Matthew 23:23). The NT principle (2 Corinthians 9:7) expands from required tenths to cheerful proportional giving — the spirit behind asar fulfilled.