Giving ten-percent is a concept from the Law of Moses, (Deut. This is referred to in the Old Testament.. Malachai 3:7-12, sometimes referred to as part of the ‘Mosaic Constitution’, was written to a disobedient people. Three forms of tithes are mentioned in the Old Testament: Levitical, Festival, and, in the third year, a portion to widows, strangers and the poor. Today, some church leaders teach this ten-percent concept, as if it is a rule of law, within the church. We are exempt from this Old Testament law.