That God wants all Christians to be tithers is the well-argued thesis of the Ray, George M. Ray, Canon of Trinity Cathedral, Phoenix, Arizona. By tithing he does not mean a modern tithe, which would include one's gifts to sundry charities as well as the church in a total ten per-cent giving, but rather the first ten percent of one's income, be it large or small. The work of God's Church needs nothing less, and God re it. It a either tithing, or tipping, he says, when it comes to stewardship, and a man can stand tall before God only when his tithe is offered freely and ungrudgingly, since it comes from a life entirely devoted to God. This is a most timely and needed manual of Christian stewardship. It explores the Biblical background and precedent in depth, and gives all the information a finance chairman or spiritual leader of a church needs to present the motivation to be instilled in the hearts of church members before they can be expected to step up to tithing. Though addressed especially to the leaders and members of congregations, the basic material to be found here reaches far than the limits of any single denomination.