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A tithe—which just means “tenth”—is defined as the first 10% of a person’s income. The Bible says we can take the promises of God to the bank. When we bring our first and best back to God, He promises to bless the rest. We can’t outgive God. We know tithing is a huge step of obedience, but you’re not in this alone!
The first fruits or 'Terumah' is a offering given to your spiritual leader. For a better understanding of this practice and teaching on the significance of it in scripture check out this messages from Shane Willard on "Living in Financial Abundance".