New Testament believers are never commanded to tithe.
Matthew 22:15-22 and Romans 13:1-7 tell us about the only required giving in the church age, which is the paying of taxes to the government.
People who entrust their lives to Jesus Christ do not worry about whether tithing is commanded in the New Testament.
People who are being transformed by Christ to be more like Christ are generous.
They want to give as much as possible to support the gospel and to provide for the poor.
Christians should give generously — but giving is a result of their relationship with God, not a way to earn it.
We are given grace through faith, not through tithing.
The guideline for our giving to God and His work is found in
2 Corinthians 9:6-7:
"Now this I say, he who sows sparingly shall also reap sparingly; and he who sows bountifully shall also reap bountifully.
Let each one do just as he has purposed in his heart; not grudgingly or under compulsion; for God loves a cheerful giver."
Do not lay up for yourselves treasures on earth, where moth and rust destroy and where thieves break in and steal, 20 but lay up for yourselves treasures in heaven, where neither moth nor rust destroys and where thieves do not break in and steal. 21 For where your treasure is, there your heart will be also.
Give, and it will be given to you. A good measure, pressed down, shaken together and running over, will be poured into your lap. For with the measure you use, it will be measured to you.”
Therefore do not be anxious, saying, ‘What shall we eat?’ or ‘What shall we drink?’ or ‘What shall we wear?’ 32 For the Gentiles seek after all these things, and your heavenly Father knows that you need them all. But seek first the kingdom of God and his righteousness, and all these things will be added to you.