The word tithe occurs in scripture (NKJV) 42 times.
Each time the person speaking as well as the audience are circumcised Jews. That means the audience was at that time still expected by God, to keep all 613 laws of Moses of which tithing was one.
Jesus speaking in Matthew 23 is himself a circumcised Jew talking to circumcised Jews (these Jews were at that time still under Moses) and Jesus is talking about they should have done, not what they are going to do in the future once Jesus has been crucified, resurrected, the Holy Spirit has been poured out and the people have become "born again". Please note the tense of the verbs
23 “Woe to you, scribes and Pharisees, hypocrites! For you pay tithe of mint and anise and cummin, and have neglected the weightier matters of the law: justice and mercy and faith. These you ought to have done, without leaving the others undone.
24 “Blind guides, who strain out a gnat and swallow a camel!
Matthew 23:23-24
If the pastor quotes Malachi 3 :10 for example, he is taking it totally out of context. He is this introducing random yanking of scriptures based on feelings to the congregation. If the pastor preaches tithing he is automatically a very bad example to the congregation on exegesis. He is practicing HAVOC Theology (Half A Verse Out Of Context). His disciples will now never know how to interpret scripture correctly.
The only other mention in the New Testament (after the Resurrection of Jesus) is in the book of Hebrews.
The tithes under the Mosaic covenant were collected by the Levites. The special priestly class. If the pastor and the professional church system collects tithes, then they have re-introduced a two-tier priesthood in direct violation of a key New Covenant principle.
The very purpose of Hebrews is to explain that the Mosaic covenant, the Levitical priesthood and the tithe along with the 613 other laws have all been fulfilled and revoked. Specifically also to introduce the priesthood of all believers as opposed to a special class, the Levitical priesthood, who used to receive tithes.
12 For the priesthood being changed, of necessity there is also a change of the law. 13 For He of whom these things are spoken belongs to another tribe, from which no man has officiated at the altar. 14 For it is evident that our Lord arose from Judah, of which tribe Moses spoke nothing concerning priesthood. 15 And it is yet far more evident if, in the likeness of Melchizedek, there arises another priest 16 who has come, not according to the law of a fleshly commandment, but according to the power of an endless life. 17 For He testifies: “You are a priest forever According to the order of Melchizedek.” 18 For on the one hand there is an annulling of the former commandment because of its weakness and unprofitableness, 19 for the law made nothing perfect; on the other hand, there is the bringing in of a better hope, through which we draw near to God. 20 And inasmuch as He was not made priest without an oath 21 (for they have become priests without an oath, but He with an oath by Him who said to Him: “The Lord has sworn And will not relent, ‘You are a priest forever According to the order of Melchizedek’ ”),
Hebrews 7:12-21
Why then does the pastor teach tithing? Why of all the 613 laws of Moses is this one special? Obviously its about money. Neither Jesus nor Paul or the apostles ever preached tithing for Christians.
The urgency to fund the clergy system of church immediate has huge ramification ito integrity, exegesis and discipleship.
10 For as many as are of the works of the law are under the curse; for it is written, “Cursed is everyone who does not continue in all things which are written in the book of the law, to do them.” 11 But that no one is justified by the law in the sight of God is evident, for “the just shall live by faith.” 12 Yet the law is not of faith, but “the man who does them shall live by them.”
Galatians 3:10-12
Little wonder the typical tither is not powerful in the Spirit or the scriptures
13. Therefore gird up the loins of your mind, be sober, and rest your hope fully upon the grace that is to be brought to you at the revelation of Jesus Christ;14. as obedient children, not conforming yourselves to the former lusts, as in your ignorance;15. but as He who called you is holy, you also be holy in all your conduct,
16. because it is written, “Be holy, for I am holy.”17. And if you call on the Father, who without partiality judges according to each one’s work, conduct yourselves throughout the time of your stay here in fear;18. knowing that you were not redeemed with corruptible things, like silver or gold, from your aimless conduct received by tradition from your fathers,19. but with the precious blood of Christ, as of a lamb without blemish and without spot.20. He indeed was foreordained before the foundation of the world, but was manifest in these last times for you21. who through Him believe in God, who raised Him from the dead and gave Him glory, so that your faith and hope are in God.
22. Since you have purified your souls in obeying the truth through the Spirit in sincere love of the brethren, love one another fervently with a pure heart,23. having been born again, not of corruptible seed but incorruptible, through the word of God which lives and abides forever,
1 Peter 1:13-23
Veil on the heart, preventing the Spirit
It is quite scary to see below how legalistic tithing actually prevents the working of the Spirit.
14. But their minds were blinded. For until this day the same veil remains unlifted in the reading of the Old Testament, because the veil is taken away in Christ.15. But even to this day, when Moses is read, a veil lies on their heart.16. Nevertheless when one turns to the Lord, the veil is taken away.17. Now the Lord is the Spirit; and where the Spirit of the Lord is, there is liberty.18. But we all, with unveiled face, beholding as in a mirror the glory of the Lord, are being transformed into the same image from glory to glory, just as by the Spirit of the Lord.
2 Corinthians 3:14-18
Beloved, our relationship with the Spirit of God is a sexual union, a marriage. It is a spiritual union that has marriage and “one flesh” as a type and shadow.
The difference between New Testament free will spirit led giving and tithing is like the difference between making love and rape. There will be more sex and love if the reality and love of marriage in the Spirit is understood and practiced.
The Old Testament legalistic claim that “you owe God 10% or we will be cursed and somehow miss a blessing” is rape. Some might argue it is still sex, but most will understand is a sad and destructive alternative that really messes the joyful union up and violates the principle.
Hurting people hurt people and pastors who preach tithing were obviously themselves violated and now honestly think tithing is an act of love and now they enforce it in the congregations.