Is tithing, that is, giving ten percent of one's income, obligatory for Christians? This first in a series of two articles investigates this question by studying all references to tithing in Scripture. The discussion commences with OT references to tithing prior to the giving of the Mosaic Law, then in the Mosaic Low, the historical, and the prophetic books. This is followed by a study of the three major NT passages on tithing. This article concludes that none of the OT or NT passages can legitimately be used to argue for the continuation of tithing in the new covenant period.