Tithing 

The word “tithe” literally means “10 percent.” In the Temple system in the Old Testament there was a civil law that required Israelites to give 10% of all there income to the work of the priests in the Temple. This money was to be the first 10% that was allocated before anything was done with the rest of one’s money. It was the first 10% that came in.

This law is not repeated in the New Testament because it is no longer a requirement. A person today would not be able to follow the law even if he wanted to because the tithe was a tax to support the priests in the Temple, and today there is no Temple and there are no priests to support. Jesus did say it was right for the Pharisees to tithe (Mt.23:23), but that was when there was still a Temple and a priestly worship system. 

There were numerous other kinds of offerings that were also part of the Old Testament system. And if there is one of those that carries over into the New Testament it is the freewill offering (2 Cor 9:7 Each man should give what he has decided in his heart to give, not reluctantly or under compulsion, for God loves a cheerful giver.).

Most of what the New Testament says about giving has to do with supporting poor churches or supporting missionaries. There is very little about giving to your local church for the functioning of that local church. There are, however, a couple of  passages that clearly imply the need to give to the local church, because they call for a salary for the pastor.

1 Co.9:9  For it is written in the Law of Moses: "Do not muzzle an ox while it is treading out the grain." Is it about oxen that God is concerned? 10 Surely he says this for us, doesn't he? Yes, this was written for us, because when the plowman plows and the thresher threshes, they ought to do so in the hope of sharing in the harvest…14 In the same way, the Lord has commanded that those who preach the gospel should receive their living from the gospel.

1 Tim.5:17-18  The elders who direct the affairs of the church well are worthy of double honor, especially those whose work is preaching and teaching. 18 For the Scripture says, "Do not muzzle the ox while it is treading out the grain," and "The worker deserves his wages."

Ga.6:6 Anyone who receives instruction in the word must share all good things with his instructor

The same thing is true for missionaries: 

Matt 10:9-10  Do not take along any gold or silver or copper in your belts; 10 take no bag for the journey, or extra tunic, or sandals or a staff; for the worker is worth his keep.

So pastors and missionaries are to be supported financially. Most ministries are accomplished just fine by laymen. But the work of the pastor and the missionary require the worker’s full time. 

There are also expenses associated with the place of worship, just as was true for the Temple.

So how much should you give to the church?  The Bible does not give an amount. It stands to reason that if it took 10% to support the priests and keep up the Temple, that should about cover the need for facilities and full time workers now. For that reason my personal practice is to give 10% to the church (my missionary giving and benevolence giving is above and beyond that).

But what you give is up to you. The average in most churches is around 2%. Whatever you give, it should be a percentage of your income and that percentage should be such that your giving is commensurate with your income. (2 Co.8:12) And most importantly, it must be joyfully given. (2 Cor.9:7)