I'm looking into the Assemblies of God Statements of truth [1], and it is not mentioned there. I find out, otherwise, in the bylaws [2]
Parham came from the Methodists, and John Wesley didn't believe much in tithing and didn't put it in any fundamental faith.
So, Methodists -> Assemblies of God -> ...somewhere along the way, someone put it as a fundamental truth -> UPCI.
Perhaps when they went to the Pentecostal Assemblies of the World, but I can't find the articles of faith of this organization.
Does anybody know where that began?
[1]
https://ag.org/-/media/AGORG/Beliefs...tal-Truths.pdf
[2]
https://ag.org/-/media/AGORG/Downloa...and-Bylaws.pdf