Through the centuries, the Orthodox Church has generally recognized seven primary sacraments: baptism, chrismation (the seal of the grace of the Holy Spirit, Eucharist, repentance-confession, ordination, marriage, and healing. These seven do not define the extent of sacrament, for we recognize that all of life is sacramental. That is, every aspect of our lives is to be hidden with Christ in God.
One area which dearly comes under this sacramental perspective is our substance, our wealth and possessions. God not only provides us with the financial means necessary for our existence (Matthew 6:24-34). He also expects us to use these means wisely and compassionately in the advancement of His Kingdom (l John 3:17). Thus, giving and receiving have a direct and immediate impact upon our relationship with our Creator.
Excerpt from “Tithing” by J. Richard Ballew, Conciliar Press