Is the tithe still binding on the New Testament believer - or did it end at the Cross? That question has divided congregations, silenced pastors, and confused the faithful for generations. The answer, as Permelia Ann Smith demonstrates in this rigorous and deeply pastoral study, has been in the Word of God all along. The Tithe Is the Lord's: A Complete Biblical Study of Tithing and the Ministry's Portion traces the unbroken thread of tithing from its origins four centuries before the Law of Moses - with Abraham before Melchizedek and Jacob at Bethel - through the Levitical system, the storehouse of Solomon's Temple, the restoration under Nehemiah, the endorsement of Jesus in the Gospels, and the explicit ordination of the Apostle Paul in I Corinthians 9. Chapter by chapter, Smith builds a systematic, Scripture-anchored case that tithing was never a product of the ceremonial law and was never revoked at Calvary. For the believer in the pew, this book answers every objection clearly and honestly - including who the tithe actually belongs to, what the storehouse really means, why the tithe is not the same as the offering, and what the blessing of Malachi 3 actually promises. For the pastor at the pulpit, it is a resource to put directly in the hands of a congregation that needs the biblical foundation, not just the appeal. This manuscript was discovered among the belongings of a faithful family after the passing of both parents and is published here as an act of inheritance - completed and brought to print by J Merrill Publishing so that what was kept could finally be shared. The tithe is not a tradition. It is not a suggestion. It is the Lord's - and it always has been.