There are no New Testament scriptures to support tithing as a concept for the New Testament believer. Our giving is to be done as the Lord has prospered and in accord with the working of the Spirit—never according to law. In view of this, giving is a matter of the grace work of God in the believer’s heart. Actually, this means giving more, not less, if the believer is walking closely with the Lord and is giving as one who has first given himself to the Lord (cf. 2 Corinthians 8).
Ten percent is a good place to begin, but no New Testament passage tells us to give a certain percent. Also, in the Old Testament, there were at least two tithes, and maybe a third, which is closer to 20 % at least. The comments made by our Lord in the Gospels regarding the tithe occurred before the Church Age and the coming of the Spirit to indwell all believers. At that point they were still under the Law, but not now.
For a study on the subject of the believer’s finances and principles for biblical giving, see Financial Faithfulness on our web site.