So much debate has arisen as to whether or not the obligation to tithe was bound to the Old Testament and Judaism, or applied to the contemporary Christian Church. This paper seeks to answer the questions about how we can understand and apply the Old Testament datum to the contemporary church in Africa; how we can define our relationship to God’s covenant revealed in the Old Testament in the light of our New Testament experience; and the significance of Pentateuchal tithing as a legal instruction for the 21st Century reader. Discussions were done under the following headings: The Pentateuchal tithing as legal instruction; the significance of the tithe concept as a legal instruction for today; and conclusion.