An answer I gave on another web site.
Is Tithing a New Testament concept? Yes and no.
Though Moses gave explicit instructions concerning the Tithe, the Tithe
predates the Mosaic Law. The Scripture speaks of Abraham paying Tithes to
Melchizedek, the priest of the Most High God, long before there was a
nation of Israel, or a Moses, Gen. 14:20.
Hebrews chapter 7 presents Melchizedek as a type and shadow of Jesus
Christ and said that Abraham paid tithes to Him, as the Head of the
Church, for Christ is a High Priest after the order of Melchizedek.
It should be noted that Abraham's Tithe was not by constraint. It was not
compulsory, as was the Tithe under Moses. It was a cheerful offering in
honor of Melchizedek's office.
And so it is in the New Testament. Christians are called the children of
Abraham in the New Testament (Gal. 3:7), and if we are Abraham's children,
we will do the works of Abraham (John 8:39), not by constraint, but
willingly.
In that sense the Tithe is in effect. If we would do honor to Christ's
priesthood, we would bring Tithes.
Now some will say that since we are no longer under the Law of Moses, we
are not expected to Tithe. It is true that we are not under constraint,
but the expectation is there. In fact it follows that those who love
Christ will cheerfully honor His office with a Tithe as did Abraham, and
of course a tithe is ten percent.
Some will point to 2 Corinthians 9:7, "Every man according as he purposeth
in his heart, so let him give; not grudgingly, or of necessity: for God
loveth a cheerful giver." and say that God leaves it up to me how much to
give. What they mean is "I can give as little as I like or not at all,"
but they completely misunderstand the context. "God loveth a cheerful
giver." How would you describe a cheerful giver? One who only offers the
smallest amount with which he can possibly bear to part? How would you
describe a cheerful gardener? One who plants the fewest plants and does
just enough to keep them from dying?
A cheerful giver is a liberal giver. Our word "hilarious" has as its root
the Greek word, "hilaros," which is in 2 Cor. 9:7 translated "cheerful."
And so, there are those whose love of Christ compels them to offer even
though it may cost them their next meal.
The Scriptures contain the following narrative in Mark 12:
41 And Jesus sat over against the treasury, and beheld how the people cast
money into the treasury: and many that were rich cast in much.
42 And there came a certain poor widow, and she threw in two mites, which
make a farthing.
43 And he called unto him his disciples, and saith unto them, Verily I
say unto you, That this poor widow hath cast more in, than all they which
have cast into the treasury:
44 For all they did cast in of their abundance; but she of her want did
cast in all that she had, even all her living.
What does it cost a man who has a million dollars to spare to give a
million dollars? What does it cost one who does not have ten dollars to
spare to give ten dollars? Infinitely more. Those who love little will
spare themselves. Those who love much will give though they themselves
are in need. That is how the Tithe exists under the New Covenant.
After seeing it under the light of the New Testament, certain covetous souls
may wish the ten percent was all that was required.