My dear friend, the short answer is that I do not believe that tithing per se was practiced nor required in the early church according to NT Scriptures. I maintain that tithing was an Old Testament requirement under the law, but in New Testament times, Christians are not under the law, but under grace as we read in Romans 6:14, “For sin shall not have dominion over you: for ye are not under the law, but under grace.”  Having said this, I will admit that many Christians, including me, do use the 10% amount as a baseline for our contributing.  We do often try to give at least that much of our income to support the Lord’s work, and often we work to exceed that percentage if we have the means. The New Testament principle of giving is to give gladly and generously. But such giving is not tithing as required in Old Testament times in Israel, because gifts are freely given by Christians as the Lord leads them individually.

Christians give according to their means, as the Lord has prospered them, and that with a cheerful heart.  We do this, not to avoid poverty, nor to gain in personal wealth, but because we love the Lord and wish to be partakers in the ministry of the Gospel and to bless the saints who have need (see Philippians 1:5-7; 2 Corinthians 9:12-13). But now, having said all this, the principle of giving is certainly an New Testament practice. I would assert that giving should never be done for the sole purpose of gaining personal wealth since I think this would speak of fleshly motives in our giving (see Galatians 6:8). Nor do I think our “sowing seed to the church” would be a requirement in order to be blessed financially or to improve poverty, though I do believe that God will bless the cheerful giver  (2 Corinthians 9:5-8). None of this that I am speaking of is tithing, but rather “Christian giving”, and there is a big difference! William MacDonald in his Bible Commentary on 2 Corinthians 9:6 says regarding Christian giving: “…it is not a question of receiving back exactly what one has given but receiving back far out of proportion to the amount of the gift. Of course, the return is not so much in money as in spiritual blessings.” Moreover, the Morrish Bible Dictionary under the topic “tithing” states: “…A definite tenth or fifth is not enforced in the N.T., but liberality is enjoined. “God loveth a cheerful giver: “he that soweth sparingly will reap sparingly; and he that soweth bountifully will reap bountifully: “he that hath pity upon the poor lendeth unto the Lord.” (2 Corinthians 9:6-15).  Paul told the saints to lay by for the special collection he was making for the poor ‘as God had prospered’ each. God required of them according to what they had, and not according to what they had not. The poor widow who cast in the two mites cast in more than the rich, for it was her whole living.  The principle abides that we do not call any of the things we possess our own.

 God has ordained that they who preach the gospel should live of the gospel. He that is taught in the word is to communicate in all good things to him who teaches, as we read in Galatians 6:6, “Let him that is taught in the word communicate unto him that teacheth in all good things.” 

Now, let me give you further evidence that the OT tithe is different from Christian giving today. In Israel in OT times, the tithe was part of the statutes of Jewish law covering much more than simple earnings, and generally was intended for the support of the Levitical priesthood for the service and worship of the nation. Tithing was obligatory under the law with penalties if ignored (see Leviticus 27:30-33; Numbers 18:21-24; Nehemiah 10:37-38; Malachi 3:8-12). Now, the Lord Jesus confronted the Jews for their dishonesty in claiming to keep the law, but their hearts were actually motivated by the flesh: “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,” (Matthew23: 23).”

In summary, my dear friend, God certainly can bless the giver who gives in faith liberally, in order that they do not lack, and that their gifts will be adequate to the needs. Giving according to our abundance, and cheerful giving is certainly a standard for Christians, but the 10^th is not given as a requirement for blessing in the NT church. This topic is covered nicely in 2 Corinthians 9:6-15.  I’ll quote verses 6-7, “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.”  (SF)  (622.4)