According to the Zohar, the sacred text of Kabbalah, there are spiritual levels of giving, each with its own spiritual benefit.
Tithing is the act of sharing 10% of one’s income. The word “tithe” comes from the Hebrew word Eser which means “ten.” Kabbalists explain that giving away 10% of our earnings removes any limitation that might block the flow of blessings into our lives. The foundation of tithing is based on the kabbalistic principle that reality is divided into ten levels of energy. The lowest level is our physical reality. Its characteristics are that of limitation and finiteness. Kabbalah explains that sharing 10% of our physical wealth can remove the limitation from our money, allowing us to be greater channels for sharing and sustenance.