The standard for giving under the Old Testament law was the tithe. Each person was expected to give the first 10% of his income, as well as his livestock and his crops, to God. (Leviticus 27:30-33; Malachi 3:8; Luke 18:11-12) People were obligated to tithe under the Law of Moses. This changed after Jesus’ death because His sacrifice satisfied all of the requirements of the law. (Matthew 5:17)
As believers in Jesus Christ, we are no longer controlled by the law. We give, not under obligation, but out of our appreciation for Christ’s sacrifice for our sake. Following the death of Jesus, there is no verse in the New Testament that directs believers to tithe. Paul wrote about giving but did not mention the tithe or any other amount as a standard for contributions. (Romans 7:4, 6; Galatians 2:17-21)
There are several verses in the New Testament that suggest guidelines for giving. We should give regularly (1 Corinthians 16:2), privately (Matthew 6:3-4), proportionally (2 Corinthians 8:11-13), generously (2 Corinthians 9:6) and cheerfully. (2 Corinthians 9:7-8)
Our attitude toward giving is more important than the amount of our giving. Through our giving, we demonstrate our understanding that God provides everything we have. We express reliance on Him to meet our needs, not ourselves or our earnings. God wants us to offer ourselves to Him, fully, without reservation. If we do that, we will give our money as well.
So then, my brothers and sisters, because of God’s great mercy to us I appeal to you: offer yourselves as a living sacrifice to God, dedicated to his service and pleasing to him. This is the true worship that you should offer. Romans 12:1 (GNB)