Tithing is nothing more than the Old Testament tax (Tithing in context of taxes, as there were many types of taxes collected)

1. What a tithe is?

Leviticus 27:30-33 (KJV) And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the LORD'S: it is holy unto the LORD. And if a man will at all redeem ought of his tithes, he shall add thereto the fifth part thereof. And concerning the tithe of the herd, or of the flock, even of whatsoever passeth under the rod, the tenth shall be holy unto the LORD. He shall not search whether it be good or bad, neither shall he change it: and if he change it at all, then both it and the change thereof shall be holy; it shall not be redeemed.

2 Chronicles 31:5 And as soon as the commandment came abroad, the children of Israel brought in abundance the firstfruits of corn, wine, and oil, and honey, and of all the increase of the field; and the tithe of all things brought they in abundantly.

2. When and how often did the tithe took place?

Deuteronomy 14:22-23 (KJV) Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year. And thou shalt eat before the Lord thy God, in the place which he shall choose to place his name there, the tithe of thy corn, of thy wine, and of thine oil, and the firstlings of thy herds and of thy flocks; that thou mayest learn to fear the Lord thy God always.

Deutronomy 26:12When thou hast made an end of tithing all the tithes of thine increase the third year, which is the year of tithing, and hast given it unto the Levite, the stranger, the fatherless, and the widow, that they may eat within thy gates, and be filled;

Amos 4:4 Come to Bethel, and transgress; at Gilgal multiply transgression; and bring your sacrifices every morning, and your tithes after three years:

3. Redeeming tithes?

Leviticus 27:13 But if he will at all redeem it, then he shall add a fifth part thereof unto thy estimation.

Basically, if you couldn't bring crops etc, you could have exchange the tithe value + add 1/5, which is 20%, which would total the final sum to around 30%. Same method applies with trespass offering:

Leviticus 5:16  And he shall make amends for the harm that he hath done in the holy thing, and shall add the fifth part thereto, and give it unto the priest: and the priest shall make an atonement for him with the ram of the trespass offering, and it shall be forgiven him.

4. The Israelite's living under the law, still didn't gave their tithes (this doesn't apply to New Testament)

Malachi - addresses not the people but the wicked Priests' polluted offerings:

Mal 1:6-8  The LORD Almighty says to the priests: "A son honors his father, and a servant respects his master. I am your father and master, but where are the honor and respect I deserve? You have despised my name! "But you ask, 'How have we ever despised your name?' "You have despised my name by offering defiled sacrifices on my altar. "Then you ask, 'How have we defiled the sacrifices?' "You defile them by saying the altar of the LORD deserves no respect. When you give blind animals as sacrifices, isn't that wrong? And isn't it wrong to offer animals that are crippled and diseased? Try giving gifts like that to your governor, and see how pleased he is!" says the LORD Almighty. 

Mal 1:9-14  "Go ahead, beg God to be merciful to you! But when you bring that kind of offering, why should he show you any favor at all?" asks the LORD Almighty. "I wish that someone among you would shut the Temple doors so that these worthless sacrifices could not be offered! I am not at all pleased with you," says the LORD Almighty, "and I will not accept your offerings. But my name is honored by people of other nations from morning till night. All around the world they offer sweet incense and pure offerings in honor of my name. For my name is great among the nations," says the LORD Almighty. "But you dishonor my name with your actions. By bringing contemptible food, you are saying it's all right to defile the Lord's table. You say, 'It's too hard to serve the LORD,' and you turn up your noses at his commands," says the LORD Almighty. "Think of it! Animals that are stolen and mutilated, crippled and sick—presented as offerings! Should I accept from you such offerings as these?" asks the LORD. "Cursed is the cheat who promises to give a fine ram from his flock but then sacrifices a defective one to the Lord. For I am a great king," says the LORD Almighty, "and my name is feared among the nations!

Then continues in chapter 2 (remember, there were no veses and chapters when the Bible was written in Hebrew & Greek)

Mal 2:1-9  "Listen, you priests; this command is for you! Listen to me and take it to heart. Honor my name," says the LORD Almighty, "or I will bring a terrible curse against you. I will curse even the blessings you receive. Indeed, I have already cursed them, because you have not taken my warning seriously. I will rebuke your descendants and splatter your faces with the dung of your festival sacrifices, and I will add you to the dung heap. Then at last you will know it was I who sent you this warning so that my covenant with the Levites may continue," says the LORD Almighty. "The purpose of my covenant with the Levites was to bring life and peace, and this is what I gave them. This called for reverence from them, and they greatly revered me and stood in awe of my name. They passed on to the people all the truth they received from me. They did not lie or cheat; they walked with me, living good and righteous lives, and they turned many from lives of sin. The priests' lips should guard knowledge, and people should go to them for instruction, for the priests are the messengers of the LORD Almighty. But not you! You have left God's paths. Your 'guidance' has caused many to stumble into sin. You have corrupted the covenant I made with the Levites," says the LORD Almighty. "So I have made you despised and humiliated in the eyes of all the people. For you have not obeyed me but have shown partiality in your interpretation of the law." 

And continues: 

Mal 2:10-14 Are we not all children of the same Father? Are we not all created by the same God? Then why are we faithless to each other, violating the covenant of our ancestors? In Judah, in Israel, and in Jerusalem there is treachery, for the men of Judah have defiled the LORD's beloved sanctuary by marrying women who worship idols. May the LORD cut off from the nation of Israel every last man who has done this and yet brings an offering to the LORD Almighty. Here is another thing you do. You cover the LORD's altar with tears, weeping and groaning because he pays no attention to your offerings, and he doesn't accept them with pleasure. You cry out, "Why has the LORD abandoned us?" I'll tell you why! Because the LORD witnessed the vows you and your wife made to each other on your wedding day when you were young. But you have been disloyal to her, though she remained your faithful companion, the wife of your marriage vows. 

Mal 2:15-17  Didn't the LORD make you one with your wife? In body and spirit you are his. And what does he want? Godly children from your union. So guard yourself; remain loyal to the wife of your youth. "For I hate divorce!" says the LORD, the God of Israel. "It is as cruel as putting on a victim's bloodstained coat," says the LORD Almighty. "So guard yourself; always remain loyal to your wife."   You have wearied the LORD with your words. "Wearied him?" you ask. "How have we wearied him?" You have wearied him by suggesting that the LORD favors evildoers since he does not punish them. You have wearied him by asking, "Where is the God of justice?" 

Mal 3:1-5  "Look! I am sending my messenger, and he will prepare the way before me. Then the Lord you are seeking will suddenly come to his Temple. The messenger of the covenant, whom you look for so eagerly, is surely coming," says the LORD Almighty. "But who will be able to endure it when he comes? Who will be able to stand and face him when he appears? For he will be like a blazing fire that refines metal or like a strong soap that whitens clothes. He will sit and judge like a refiner of silver, watching closely as the dross is burned away. He will purify the Levites, refining them like gold or silver, so that they may once again offer acceptable sacrifices to the LORD. Then once more the LORD will accept the offerings brought to him by the people of Judah and Jerusalem, as he did in former times. At that time I will put you on trial. I will be a ready witness against all sorcerers and adulterers and liars. I will speak against those who cheat employees of their wages, who oppress widows and orphans, or who deprive the foreigners living among you of justice, for these people do not fear me," says the LORD Almighty. 

Mal 3:6-15  "I am the LORD, and I do not change. That is why you descendants of Jacob are not already completely destroyed. Ever since the days of your ancestors, you have scorned my laws and failed to obey them. Now return to me, and I will return to you," says the LORD Almighty. "But you ask, 'How can we return when we have never gone away?' "Should people cheat God? Yet you have cheated me! "But you ask, 'What do you mean? When did we ever cheat you?' "You have cheated me of the tithes and offerings due to me. You are under a curse, for your whole nation has been cheating me. Bring all the tithes into the storehouse so there will be enough food in my Temple. If you do," says the LORD Almighty, "I will open the windows of heaven for you. I will pour out a blessing so great you won't have enough room to take it in! Try it! Let me prove it to you! Your crops will be abundant, for I will guard them from insects and disease. Your grapes will not shrivel before they are ripe," says the LORD Almighty. "Then all nations will call you blessed, for your land will be such a delight," says the LORD Almighty. "You have said terrible things about me," says the LORD. "But you say, 'What do you mean? How have we spoken against you?' "You have said, 'What's the use of serving God? What have we gained by obeying his commands or by trying to show the LORD Almighty that we are sorry for our sins? From now on we will say, "Blessed are the arrogant." For those who do evil get rich, and those who dare God to punish them go free of harm.' " 

Malachi 3:8-10 (KJV) Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings. Ye are cursed with a curse: for ye have robbed me, even this whole nation. Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me now herewith, saith the Lord of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it.

The truth is, tithing was grain, not cash for church members, in the passage from Malachi 3. Yes, the tithe was more than simply grain, it was animals and spices too, but in Malachi 3, grain is the context. That’s why it says storehouse as this is where grain was stored. Also in Malachi 3, the floodgates being opened was rain for crops, not a financial success. That’s why it says there will be no room to store it. Store what? Grain. Grain needs water. God provides rain. Floodgates for rain come from the sky. God controls the sky, and rain. Therefore, give your grain to the Levites and stop robbing God.

This go-to chapter for the “tithing principle” was about storing grain so the Levitical priests could have food. They weren’t allowed to work so this was how they ate. People tithed food to the priests from the tribe of Levi. Malachi was delivering God’s message to Jewish people who were struggling with greediness.

Tithing was NEVER from money under the law, There were 3 separate tithes. The ancient Israelites paid about 23.3% on an average in 6 years and 7th year was the Sabbatical year. On years 3 and 6 – they tithed to widows, orphans and strangers. I wonder if you have ever tithed to widows, orphans and strangers? Also according to Nehemiah 13:5 you can see the Jews tithing to singers and gatekeepers. 

Context matters. This wasn’t directed at New Covenant believers. We are Christians. We live after the Cross. We are not Jews under the Mosaic Law. The Jews would laugh at us for even reading the Law. We were not invited. We were outsiders. They viewed non-Jews, Gentiles, as pigs and dogs who were unworthy of Law observance (see Ephesians 2:12, Matthew 7:6).

5. Why did Abraham gave 10% before the law?

Gen 14:20  And blessed be the most high God, which hath delivered thine enemies into thy hand. And he gave him tithes of all.

Abraham won (didn't earn) and it was a one-time voluntary donation, rather than law.

Hebrews 7:2-4 To whom also Abraham gave a tenth part of all; first being by interpretation King of righteousness, and after that also King of Salem, which is, King of peace; Without father, without mother, without descent, having neither beginning of days, nor end of life; but made like unto the Son of God; abideth a priest continually. Now consider how great this man was, unto whom even the patriarch Abraham gave the tenth of the spoils.

"Giving" and "Tithing" are two different things. Yes, Abraham tithed ONE TIME the spoils of one battle to Melchisidec, but it was completely voluntary - God never even suggested it. Tithing was ONLY commanded under the law to support the tribe of Levi, who didn't have an inheritance of land on which to grow their own food, so God told Israel to tithe of their flock, herds, and agricultural products to support them. Tithing is neither mentioned nor alluded to in Acts or any of the epistles, except where the letter to THE HEBREWS references Abraham's voluntary tithe. While we're in the epistle to THE HEBREWS, what makes you think that that verse has any reference to organized religious meetings that bear no resemblance to anything that the church did in the Bible?

Then Jacob comes in with his conditional, which confirms that Abraham's tithe was a one time thing:

Gen 28:19-22  And he called the name of that place Bethel: but the name of that city was called Luz at the first. And Jacob vowed a vow, saying, If God will be with me, and will keep me in this way that I go, and will give me bread to eat, and raiment to put on, So that I come again to my father's house in peace; then shall the LORD be my God: And this stone, which I have set for a pillar, shall be God's house: and of all that thou shalt give me I will surely give the tenth unto thee.

There are no levitical priests in the church now, we've got pastors, yet some preach replacement theology i.e. that they might have levite priests (the Church replaced Israel now), which is false!

6. Tithes mentioned in New Testament

Matthew 23:23 (KJV) Woe unto you, scribes and Pharisees, hypocrites! for ye pay tithe of mint and anise and cummin, and have omitted the weightier matters of the law, judgment, mercy, and faith: these ought ye to have done, and not to leave the other undone.

Luke 11:42 (KJV) But woe unto you, Pharisees! for ye tithe mint and rue and all manner of herbs, and pass over judgment and the love of God: these ought ye to have done, and not to leave the other undone.

Jesus was talking to Pharisees who were under the law, and gave tithes to the levitical priesthood!

7. Examples of giving in the New Testament

Hebrews 7:6-9 (KJV) But he whose descent is not counted from them received tithes of Abraham, and blessed him that had the promises. And without all contradiction the less is blessed of the better. And here men that die receive tithes; but there he receiveth them, of whom it is witnessed that he liveth. And as I may so say, Levi also, who receiveth tithes, payed tithes in Abraham.

Luke 21:1-4  And he looked up, and saw the rich men casting their gifts into the treasury. And he saw also a certain poor widow casting in thither two mites. And he said, Of a truth I say unto you, that this poor widow hath cast in more than they all: For all these have of their abundance cast in unto the offerings of God: but she of her penury hath cast in all the living that she had.

Charging money for preaching the Gospel?

1 Corinthians 9:1-18 (KJV) Am I not an apostle? am I not free? have I not seen Jesus Christ our Lord? are not ye my work in the Lord? If I be not an apostle unto others, yet doubtless I am to you: for the seal of mine apostleship are ye in the Lord. Mine answer to them that do examine me is this, Have we not power to eat and to drink?  Have we not power to lead about a sister, a wife, as well as other apostles, and as the brethren of the Lord, and Cephas? Or I only and Barnabas, have not we power to forbear working? Who goeth a warfare any time at his own charges? who planteth a vineyard, and eateth not of the fruit thereof? or who feedeth a flock, and eateth not of the milk of the flock? Say I these things as a man? or saith not the law the same also? For it is written in the law of Moses, Thou shalt not muzzle the mouth of the ox that treadeth out the corn. Doth God take care for oxen? Or saith he it altogether for our sakes? For our sakes, no doubt, this is written: that he that ploweth should plow in hope; and that he that thresheth in hope should be partaker of his hope. If we have sown unto you spiritual things, is it a great thing if we shall reap your carnal things? If others be partakers of this power over you, are not we rather? Nevertheless we have not used this power; but suffer all things, lest we should hinder the gospel of Christ. Do ye not know that they which minister about holy things live of the things of the temple? and they which wait at the altar are partakers with the altar? Even so hath the Lord ordained that they which preach the gospel should live of the gospel.  But I have used none of these things: neither have I written these things, that it should be so done unto me: for it were better for me to die, than that any man should make my glorying void. For though I preach the gospel, I have nothing to glory of: for necessity is laid upon me; yea, woe is unto me, if I preach not the gospel! For if I do this thing willingly, I have a reward: but if against my will, a dispensation of the gospel is committed unto me. What is my reward then? Verily that, when I preach the gospel, I may make the gospel of Christ without charge, that I abuse not my power in the gospel.

2 Corinthians 11:6-15 (KJV)  But though I be rude in speech, yet not in knowledge; but we have been throughly made manifest among you in all things.  Have I committed an offence in abasing myself that ye might be exalted, because I have preached to you the gospel of God freely?  I robbed other churches, taking wages of them, to do you service.  And when I was present with you, and wanted, I was chargeable to no man: for that which was lacking to me the brethren which came from Macedonia supplied: and in all things I have kept myself from being burdensome unto you, and so will I keep myself.  As the truth of Christ is in me, no man shall stop me of this boasting in the regions of Achaia.  Wherefore? because I love you not? God knoweth.  But what I do, that I will do, that I may cut off occasion from them which desire occasion; that wherein they glory, they may be found even as we.  For such are false apostles, deceitful workers, transforming themselves into the apostles of Christ. And no marvel; for Satan himself is transformed into an angel of light. Therefore it is no great thing if his ministers also be transformed as the ministers of righteousness; whose end shall be according to their works.

 Don't be devieved, the Gospel preachers shouldn't charge any money for their preaching. Freely received - freely given.

The true Biblical giving under Grace

What did the apostle Paul teach on giving? (Paul = Apostle to the gentiles, Rom 11:13)

2 Corinthians 9:6-9 (KJV) But this I say, He which soweth sparingly shall reap also sparingly; and he which soweth bountifully shall reap also bountifully. Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver. And God is able to make all grace abound toward you; that ye, always having all sufficiency in all things, may abound to every good work: (As it is written, He hath dispersed abroad; he hath given to the poor: his righteousness remaineth for ever.

Another version of this verse says “don’t give under pressure.” Any action of a Christian which is done under pressure is not coming from God. Remember, we are branches who produce spiritual fruit, and Christ is the vine (see John 15:5). To grow fruit, branches are never pressured by the vine. Instead, they simply rest and be themselves. This is why frantic, pressure-filled, or even emotional giving, should always be a red flag for us to pause, pray, then proceed.

Acts 4:32-35 “Now the full number of those who believed were of one heart and soul, and no one said that any of the things that belonged to him was his own, but they had everything in common. And with great power the apostles were giving their testimony to the resurrection of the Lord Jesus, and great grace was upon them all. There was not a needy person among them, for as many as were owners of lands or houses sold them and brought the proceeds of what was sold and laid it at the apostles’ feet, and it was distributed to each as any had need.”

Luke 6:38 Give, and it shall be given unto you; good measure, pressed down, and shaken together, and running over, shall men give into your bosom. For with the same measure that ye mete withal it shall be measured to you again.

Matthew 6:1-4 Take heed that ye do not your alms before men, to be seen of them: otherwise ye have no reward of your Father which is in heaven. Therefore when thou doest thine alms, do not sound a trumpet before thee, as the hypocrites do in the synagogues and in the streets, that they may have glory of men. Verily I say unto you, They have their reward. But when thou doest alms, let not thy left hand know what thy right hand doeth: That thine alms may be in secret: and thy Father which seeth in secret himself shall reward thee openly.

1 Corinthians 16:1-2  Now concerning the collection for the saints, as I have given order to the churches of Galatia, even so do ye. Upon the first day of the week let every one of you lay by him in store, as God hath prospered him, that there be no gatherings when I come.

2 Corinthians 8:1-15 (KJV) Moreover, brethren, we do you to wit of the grace of God bestowed on the churches of Macedonia;  How that in a great trial of affliction the abundance of their joy and their deep poverty abounded unto the riches of their liberality. For to their power, I bear record, yea, and beyond their power they were willing of themselves;  Praying us with much intreaty that we would receive the gift, and take upon us the fellowship of the ministering to the saints.  And this they did, not as we hoped, but first gave their own selves to the Lord, and unto us by the will of God.  Insomuch that we desired Titus, that as he had begun, so he would also finish in you the same grace also.  Therefore, as ye abound in every thing, in faith, and utterance, and knowledge, and in all diligence, and in your love to us, see that ye abound in this grace also.  I speak not by commandment, but by occasion of the forwardness of others, and to prove the sincerity of your love.  For ye know the grace of our Lord Jesus Christ, that, though he was rich, yet for your sakes he became poor, that ye through his poverty might be rich.  And herein I give my advice: for this is expedient for you, who have begun before, not only to do, but also to be forward a year ago.  Now therefore perform the doing of it; that as there was a readiness to will, so there may be a performance also out of that which ye have.  For if there be first a willing mind, it is accepted according to that a man hath, and not according to that he hath not.  For I mean not that other men be eased, and ye burdened: But by an equality, that now at this time your abundance may be a supply for their want, that their abundance also may be a supply for your want: that there may be equality:  As it is written, He that had gathered much had nothing over; and he that had gathered little had no lack.

Galatians 6:6-10 (KJV) Let him that is taught in the word communicate unto him that teacheth in all good things. Be not deceived; God is not mocked: for whatsoever a man soweth, that shall he also reap.  For he that soweth to his flesh shall of the flesh reap corruption; but he that soweth to the Spirit shall of the Spirit reap life everlasting. And let us not be weary in well doing: for in due season we shall reap, if we faint not. As we have therefore opportunity, let us do good unto all men, especially unto them who are of the household of faith.

Hebrews 10:24-26 And let us consider one another to provoke unto love and to good works: Not forsaking the assembling of ourselves together, as the manner of some is; but exhorting one another: and so much the more, as ye see the day approaching. For if we sin wilfully after that we have received the knowledge of the truth, there remaineth no more sacrifice for sins,

1 Peter 5:2  Feed the flock of God which is among you, taking the oversight thereof, not by constraint, but willingly; not for filthy lucre, but of a ready mind;

Remember, we don’t give to get. We don’t give to be blessed. We don’t give because a really good salesman on stage says God will give us a promised return on our investment. We don’t give because a person is going crazy on stage either, sweating profusely, or telling us about their success from giving. Giving ROI testimonials are nearly demonic (videos of success from tithing shown before the tithe is asked for). God isn’t pleased with them. His blessings can’t be bought. Nor do we give because the person up front is nice, gentle, and calm while explaining how God will give success back to you through your giving. This creates just as much pressure as the guy with the sweat-rag. Some people deliver pressure in a berserk way, some in a smooth way, some in a funny and entertaining way, and others in a passive-aggressive way. It’s all pressure the same. Pressure is a red flag for Christians to pause. It was for freedom that Christ set us free and pressure takes our freedom away, momentarily, in our minds (see John 8:36, Galatians 5:1). One last thing. Tithing does not break any curses. That threat by pastors must stop. Tithing is a matter of the Law and Christ took on the full curse of the Law in Himself so that we believers could be free from any curses (see Galatians 3:10-13). Children of God cannot be cursed. It’s impossible because of the Cross. In fact, we’ve been blessed with every spiritual blessing in Christ Jesus (see Ephesians 1:3). This is why pastors need to stop lying about tithing. Some pastors just don’t know any better, but some do. The ones who aren’t telling the truth about tithing are too fearful of the church not getting the funds they need. So, they manipulate their people with the pressure of not being blessed by God if they don’t tithe.

So today, know this: We don’t give to get. We don’t give to keep what we got. We give because we are natural givers at heart. We give because God lives in us and He is the greatest giver of all time (see John 3:16). So let’s all begin to give, but give with the right motives. Let’s give because we are not under any pressure to give, but because we are cheerful givers!