Tithing is an Old Testament concept. The tithe was a requirement of the law in which all Israelites were to give 10 percent of everything they earned and grew to the Tabernacle/Temple -Leviticus 27:30;Numbers 18:26; Deuteronomy 14:24; 2 Chronicles 31:5.
Many Christians struggle with the issue of tithing. In some churches tithing is over-emphasized. At the same time, many Christians refuse to submit to the biblical exhortations about making offerings to the Lord. Tithing/giving is intended to be a joy and a blessing. Sadly, that is sometimes not the case in the church today.
Some understand the Old Testament tithe as a method of taxation to provide for the needs of the priests and Levites in the sacrificial system. The New Testament nowhere commands, or even recommends, that Christians submit to a legalistic tithe system. Paul states that believers should set aside a portion of their income in order to support the church -1 Corinthians 16:1-2.
The New Testament nowhere designates a percentage of income a person should set aside, but only says it is to be “in keeping with income” -1 Corinthians 16:2. Some in the Christian church have taken the 10 percent figure from the Old Testament tithe and applied it as a “recommended minimum” for Christians in their giving. The New Testament talks about the importance and benefits of giving. We are to give as we are able. Sometimes that means giving more than 10 percent; sometimes that may mean giving less. It all depends on the ability of the Christian and the needs of the church. Every Christian should diligently pray and seek God’s wisdom in the matter of participating in tithing and/or how much to give -James 1:5. Above all, all tithes and offerings should be given with pure motives and an attitude of worship to God and service to the body of Christ. It all goes back to the attitude of the heart. Are we giving out of reverence for God or out of selfishness for our own wealth? “Each man should give what he has decided in his heart to give, not reluctantly or under compulsion, for God loves a cheerful giver” -2 Corinthians 9:7
For just as through the disobedience of the one man the many were made sinners, so also through the obedience of the one man the many will be made righteous. Romans 5:19