While there is no "command" to tithe, there is a definite expectation of the Christian giving to the cause of the church, and the ministry of the gospel. Too often, Christians point to the lack of such a command as an excuse not to give
anything, much less the equivalent of the Old Testament command to give ten percent.
Paul came as close to a command as possible without actually making it one, when he wrote to the church at Corinth ...
1 Corinthians 16, NASB
1 Now concerning the collection for the saints, as I directed the churches of Galatia, so do you also.
2 On the first day of every week each one of you is to put aside and save, as he may prosper, so that no collections be made when I come.
You see the word "directed." It is the Greek
diatasso and means "to arrange, appoint, ordain, prescribe, give order." The collection being taken among the Gentile churches for the Jerusalem church was not something that was considered optional. The saints in Israel were starving, and the work of the church there severely hindered, as its members were being cut off from friends, family and employers simply because they dared belief Jesus was the Messiah. Paul was expecting every church to give under those circumstances, even Macedonia, which was poor as the proverbial church mouse, though he was willing to forgive them if they proved unable. Nonetheless, they overwhelmed him with their generosity, given out of their poverty.
It is not optional, either, to give to your own local church. I know most here who are defending their view that ten percent is not required nonetheless give something, perhaps even a substantial amount, of their income to support their church. What I tire of is the excuses made for not giving the perfectly reasonable amount of ten percent when the reality is, those making those excuses aren't giving anything at all. Though the view is correct from the theological perspective of not being commanded, it is no less selfish, mercenary and greedy for its biblical accuracy. If that person is willing to take up the pastor's time on Sunday morning, take advantage of the adult and children's Bible study materials that are afforded their family, perhaps go to the pastor or one of the associates for counseling or advise during times of crisis, use the church facilities and personnel for weddings, funerals, baptisms and social fellowship, then they should be willing to part with some of those funds God has provided them through their able-bodied productivity during the rest of the week.
It's perfectly understandable if they have some difficult financial times and have to temporarily cut back on giving, but if they constantly experience "difficult financial times" to the extent they can't return at some point to giving ten percent, perhaps they need to avail themselves of those pastoral services yet again, this time to learn how to budget their income.
That money isn't yours. It's His. He's letting you use it. The least you can do is give some of it to your local church to support its ministries, and ten percent is more than reasonable. It's downright cheap at the price.