(Jesus mentions the obligation to tithe, but was specifically referring to Pharisees).  It is somewhat contradictory to for us to say that Christ redeemed us from the curse of the law- except the Malachi 3 curse for those who only gave 9% of their gross income.  Once again, a close examination of the Bible and apostolic tradition in the early church shows an interpretation more in harmony with the truths of the New Covenant.

In order to understand this issue, it is important that we parallel this practice to the many others beliefs and practices that we draw from the Old Testament.  As a general principle, everything that God commanded in the Old Covenant was amended and upgraded by the New Covenant.  They weren't abolished, but brought into closer congruity with what God's fullest intention was.    To look at a few examples:

1) As mentioned before, the requirement to set aside one day a week (the Sabbath) for rest and spiritual reflection was upgraded to be everyday (as long as it is called "Today", Hebrews 4:7).

2) The commandment to be circumcised was upgraded to be not a mere ritualistic cutting of flesh, but a circumcision of the heart, a being set aside for God (Romans 2:28,29).

3) The Ten Commandments were upgraded to be not merely an outward observance of the letter, but a pure spiritual obedience that permeated even the thoughts and intents of each man, (ie. Matthew 5:21 cf.).  It wasn't good enough just to not commit adultery. Now, one must not even look  upon the opposite sex, with lustful intent.  It is not good enough just to not murder.  Now even calling someone a "fool" is considered a damning transgression.  

In the Old Covenant, the faithful were required to give  10% of  their wealth to God.  They were left with 90%.  The New Testament upgrade, however, doesn't say "you must give 10% of your wealth".   Instead it says that 100% of all you have (including your very self!) is God's.  You were bought with a price.  God requires us to be a faithful steward (notice how often that word is used in the gospels with regard to finances) with  everything that we have.  That 90% isn't yours.  It's  all God's.  In American culture, perhaps the only nation in the world that has perfected the religion of covetousness, we balk at such a threatening concept. 

The Apostle Paul talks a lot about giving (particularly in II Corinthians. chapters 8 and 9), but he never uses the word "tithe".  The New Covenant upgrade has amended that.  You see, a person can tithe regularly, and still be covetous. As a matter of fact, the way tithing is presented in many churches, promising a percentage dividend if you give to that church, it only feeds covetousness.  One could also tithe regularly and be a poor steward of your resources.  What good is it if you use 10% of your wealth to further God's Kingdom and squander the other 90% on the lusts of your flesh? 

Instead, we are taught that all of our resources are possessed by God, to be utilized under our management for the maximum return for God.  Perhaps that means giving 100% or 90% of what you have towards the Gospel.  Or, perhaps that means in one particular instance giving only 5%, or 2%, or nothing.  That has to be between you and God.  No one can judge you on that.  We are encouraged in II Corinthians 9:7 that each should

give what they have purposed in their heart to give, not  reluctantly or under compulsion. 

A covetous heart will hear this and say "Great! I don't have to give so much anymore!"  Although it is true that the principle of grace is carried over even into this area, I believe that the proper heart attitude that God wants is the recognition that it is both fitting and right that we shouldn't limit our giving to the gospel to a mere 10%.  Only an acknowledgment that none of this is truly ours can free us from a covetous spirit.   

Now this does not mean that it is wrong to tithe regularly, or that a church is wrong to expect regular support as a contingency of membership, but it must be properly represented as a requirement of that church, rather than a requirement to keep God from sending the "devourer".  Giving to the Gospel is always a good thing and giving 10% is no exception.  I believe, however, that the greatest fruit and motivation for good comes when we apply the principles of grace to whatever it is we do.  

The fullest New Testament expression regarding giving then, is expressed by the principles of stewardship, rather than tithing.   Tithing is only concerned about 10% percent of your income.  Stewardship is concerned with all that God has entrusted to you.  Tithing is only concerned about letting go of a fraction of your income.  Stewardship is utilizing everything to bring the greatest return for God.   With this comes the responsibility of wisely investing the resources that God has given us.  Being a steward  could actually mean using wisdom as to when not to tithe! 

  The resources that you are given by God are to be used for the advancement of His Kingdom, not mindlessly buried in an organization just because it demands your money.   In the Parable of the Minas in Luke 19:11-27,  Jesus told about a Nobleman who entrusted ten of his servants each with a mina.  The ones who brought back a return were awarded possession of cities.  One, however, buried his mina in a “linen” cloth.  The fact that the text  specifies “linen” is interesting, since linen is so frequently associated with Jewish ritual religious use in the Old Testament.  That individual was rebuked for not getting some type of return on what was entrusted to him.  Could it be that we find out on the Day of Judgment that we have deposited our resources in barren earth, having wrapped it in “religious” trappings?   The only question is what type of return you get as a steward.  One might call it a “Kingdom Return On Investment”. (K.R.O.I).  

The early church was very concerned with this “Kingdom Return On Investment”, even to a fault.  Witness how indignant the disciples were when a woman broke a jar of expensive perfume, in what they considered a display of useless waste! (Mark 14:3-8) .   One of Paul’s directions for Timothy was regarding guidelines for who should be a regular recipient of aid from the church, so that alms were not dispersed arbitrarily. (I Timothy 5:1-10).  Paul makes frequent reference to the fact that he supplied his own needs so as not to be a burden (2 Cor. 11:7-9; 12:13; 1 Thess 2:9-10; 2 Thess 3:7-11).   By watching their resources, they could maximize their return for the Kingdom of God.   The early church  provided a fantastic return.  That being the case, selling properties and giving the proceeds to the apostles was not too exorbitant of a sacrifice.   

As believers, we should be examining all of our resources, and asking if we are getting a maximum return for God on them.  As Americans, we need to constantly be evaluating how much of our spending is purely for fleshly, carnal reasons.   We assume that if we have an abnormally large income, then we are entitled to a new German car, or a second home, or a lavish and ostentatious lifestyle.   In such cases, I wonder if God is so pleased with that individual’s 10% tithe, when the other 90% is expended on carnal whim.   We also need to make sure our investments are performing.  Is God working in the ministry you support?  Are people coming to a saving knowledge of Christ?  Is there spiritual growth?  Is it impacting the culture?  These questions ought to be held up with respect to our giving and all that we possess.   If our church is fulfilling it’s biblical mandate, and shows a high “K.R.O.I” then it should have as much support as we can put into it.  It should have not only the first fruits of money, but our time, energies, and all that we have been entrusted with. 

In summation, the Apostolic tradition regarding giving is unqualified and whole-hearted support for that which is genuine and true.  Although there is no specific mention of a “percentage” one must give, we can clearly see that when one is dealing with a legitimate, genuine and effective church, our participation in sharing our resources is truly our gain.   Sowing generously will mean reaping generously.  For such churches, a number like 10% is probably selling ourselves short.  For ministries however, that do not produce a return for the Kingdom of God, any support is probably too much.   It is merely burying one’s mina in the ground.