Tithing

The concept of the tithe, the giving of ten-percent of something, paid either as a contribution to a religious organization or compulsory tax to the government was a widespread practice in the Ancient Near East. It is found in documents all over Mesopotamia, not just in Israel. The Old Testament shows that it was practiced by the Patriarchs even before the Law of Moses was given (Genesis 14:18-20; 28:12-22). The Law of Moses established the tithe in Israel which functioned more like taxes and were mandatory, not optional giving. This tithe was distributed locally "within towns" to support the Levites and assist the poor (Deuteronomy 14:28). So the tithe in Israel was specifically directed towards supporting the Levitical priesthood and the Temple system. This is why no specific command to tithe appears in the New Testament. Without the priesthood/Temple system, the tithe becomes meaningless, certainly not mandatory.

However, the New Testament does promotes giving while not requiring a tithe. 2 Corinthians 9:7 talks about giving cheerfully, 2 Corinthians 8:12 encourages giving what you can afford, 1 Corinthians 16:1–2 discusses giving weekly (although this is a saved amount for Jerusalem), 1 Timothy 5:17–18 exhorts supporting the financial needs of Christian workers, Acts 11:29 promotes feeding the hungry wherever they may be and James 1:27 states that pure religion is to help widows and orphans.

So while tithing is not required for Christians, the New Testament encourages giving for the purposes of the Kingdom of God. If someone wants to tithe as the basis for their giving, that is fine as well. There is nothing that prohibits a Christian from doing so. Just like there is nothing that prohibits a Christian from eating kosher if they so desire.