What the Bible says about Holy to the Lord
(From Forerunner Commentary)
What does "holy to the LORD" mean? The tithe is set apart for God's use. It may not be used for anything else; it is holy to the Lord. The ministry tithes; we all tithe the first tithe. Those who say that tithing has been done away are causing God's people to steal! The first tenth of one's increase is to be set aside and not to do that is to rob God of His tithe.
John O. Reid
Tithing