Why is tithing not commanded in the New Testament?
The word "tithe" refers to a tenth of produce and livestock prescribed
by the Old Covenant as the duty of every Hebrew to pay in order to support
the Levite priesthood who were not permitted to earn wages; to pay for
maintenance of the temple; and to provide sacrifices in worship. All these
needs have been done away with under the New Covenant initiated by Jesus
Christ's death and resurrection. All believers are priests because we are
children of God by faith in Jesus Christ. Each believer is now the temple
of God since God gives us the Holy Spirit to indwell us at the moment of
regeneration. There is no need to make sacrifices to cover our sin because
through Christ's one sacrifice of Himself all of our sins (past, present
and future) are forgiven. Since the national system of worship in Israel
is obsolete, the role of the tithe is ended. That is why the Bible does
not require believers under the New Covenant to tithe. It's just not there.
(Eph. 3:12; I Cor. 6:19; Heb. 10:14)
What about the example of Abraham?
The only other time "tithe" is referred to is the incident where Abraham
paid a tenth of his goods to Melchizedek. However that was a one time gift
Abraham gave of his own free will as a public act of thanksgiving for a
military victory, not as an act of obedience to a command of God. Furthermore,
the fact that something was practiced before the Law does not make it a
permanent command of God. If we use Abraham as an example for tithing then
we need to follow him in other areas as well, such as circumcision and
animal sacrifice. It's funny that those last two areas are rarely mentioned
along with tithing. (Gen. 14, 15 & 16) The real point of this incident
as quoted in the New Testament is to show the supremacy of our priesthood
in Christ represented by Melchizedek over the priesthood of Levi, a descendent
of Abraham. (Hebrews 7:1-10)
If we don't have to tithe, why give at all?
In other words, what is God's pattern for giving under the New Covenant?
The pattern is Jesus Christ Himself (2 Cor. 8:9). He walked as a living
sacrifice in total dependency on the Father (Phil. 2:5-8). What are we
to do? The very same thing (2 Cor. 8:5; Romans 12:1-2). So then our giving
of money is to be a natural overflow of God's love in service to others
as we are controlled by His Spirit. Can that be 10% of everything we make?
Certainly, and perhaps more or less as God works in our hearts individually.
That is the freedom we have in Christ. For your own study read 2 Corinthians
8 and 9.