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The Holy Bible has about thirty two references to tithing, seven of which are in the New Testament. The principle of tithing is giving to the Lord ten percent of your earnings as an offering.
Deuteronomy 26:12 KJV "When thou hast made an end of tithing all the tithes of thine increase the third year, which is the year of tithing ..."
Genesis
In the New King James Version, tithe/(s)/tithing is mentioned nearly 40 times in both the Old and New Testaments.
There cannot be a whole fraction. If it is a fraction it is not whole and if it is whole it is not a fraction.