Why did God institute the tithe in the first place? In order to support the Levites, who had no tribal allocation of land. The Levites were set apart to take care of the spiritual and educational responsibilities of the nation, and their work and physical necessities were paid for by the tithe (Num. 18). Under the new covenant, the tithe continues to support the work of building up people in the truth of God and reaching sinners with the gospel. Christ works through churches, seminaries, parachurch organizations, missionaries, and many others to build and grow His kingdom.