What is a tithe and what is an offering?
"A tithe of everything from the land, whether grain from the soil or fruit from the trees, belongs to the Lord; it is holy to the Lord." - Leviticus 27:30 (NIV)
We are stewards, not owners, of what God has entrusted to us. Therefore, tithing is bringing back what is God’s to God, and He entrusts us with the remainder to use appropriately.
A Tithe is a mathematical term and literally means 10%. The Principle of First instructs us to bring the tithe first.
"Bring the whole tithe into the storehouse, that there may be food in my house. Test me in this,” says the Lord Almighty, “and see if I will not throw open the floodgates of heaven and pour out so much blessing that there will not be room enough to store it." - Malachi 3:10(NIV)
Jesus said that we ought to bring the tithe.
"Woe to you, teachers of the law and Pharisees, you hypocrites! You give a tenth of your spices—mint, dill and cumin. But you have neglected the more important matters of the law—justice, mercy and faithfulness. You should have practiced the latter, without neglecting the former." - Matthew 23:23 (NIV)
Any amount above 10% is considered an offering to God. This type of giving is over and above the tithe and should be done with cheerfulness.