The purpose of this study is to determine the level of understanding and practice of tithing used at Mombasa Memorial Church as a case study. The researcher examined the biblical teaching of key passages on tithing, analyzing them through historical development of the scriptures. The researcher also assessed existing views on tithing by various scholars. The study used a pro-active research method. Questionnaires, interviews, and church records were the research instruments. Out of the 80.2% of members who claimed to tithe, a mere 20% actually tithed, showing a lack of understanding and faithful practice of the biblical concept of tithing.