This thesis discusses the implications of Malachi 3:8-12 in relation to its bearing on New Testament giving in general, and on Christian tithing in particular. Old Testament texts that deal with the subject were examined in order to ascertain what the historical and theological function of the tithe was, and in order to paint a broad background for a closer study of the Malachi text. An exegetical study of Malachi 3:8-12 was conducted to provide a basis of comparison with New Testament texts on giving. An exegetical study of selected New Testament texts related to giving was undertaken, and the results were presented by suggesting some broad principles extracted from the selected texts.