In the Old Testament God commanded that a tithe, ten percent, of all that He has providentially blessed us with be given back to God. We read in Lev. 27:32 ‘concerning the tithe of the herd or the flock, of whatever passes under the rod, the tenth one shall be holy to the LORD(see also Numbers 18:26, Deut. 14:24, 2Chron. 31:5). Even with the idea of offering the first fruits(Lev. 2:12) giving must be done trusting God will provide (Prov. 3:9-10). The tithe was for the support of the Tabernacle & Temple and the work of ministry. It was also for the upkeep and repair of the temple (Neh. 10:38, Haggai 1:4-11). It was also used to meet the needs of foreigners, orphans and widows (Deut. 26:12-13).
Now since the New Testament builds on and clarifies the Old Testament, what does our unchangeable God(Mal. 3:6) desire of us now as His church? In the NT we still see the command to support the ministry of the word of God (1Tim. 5:18), widows (1 Tim. 5:9-10) & poor(Rom. 15:26). While Christ fulfill the law, we still are to obey the moral law out of thankfulness. Nowhere do we see a command that tithing is done. Christ even praises the widow who gave her two mites(Luke 21:3-4). Why? Because of her heart attitude! Now that Christ, not with silver or gold but His precious blood has redeemed us, we must now look at giving back to the Lord with a new attitude! Not grudgingly or of necessity; for God loves a cheerful giver (2 Cor. 9:7). Interesting enough if God puts the burden on a heart, because of ability(1Cor. 16:2, 1Pet. 4:10), the NT even expands the OT command telling us to give in liberality(Rom. 12:8) knowing its more blessed to give than receive(Acts 20:35). Our purpose now, with eternal life in view, is to be rich to God storing up treasures for the life to come(1 Tim. 6:17-19).