Biblical refernces are tough to site, as on this exact subject, they are subject to interpretation... However, Malachi 3:10 has some good insight about the storehouse... which is where most churches get ther "tithe theology" from... whether they know it or not. My personal opinion is that you tithe to the church... you give offerings, helps, and other giving in addition to your tithe... When I was in YWAM, many YWAMers (missionaries) suggested to people that they could actually tithe to them, as an individual missionary. They would actually tell people, "You can tithe to me, since I am a missionary." I do not judge people who do this... but I would love to see some missionary try to back it up Biblically... in fact, I think that Paul is clear in the opposite direction. One thing to remember... we are accountable to tithe, the church is accountable for how they use that tithe. If we disagree with how the church is spending our tithe, we are not justified to withold our tithe... we are still accountable to tithe. -Matt