Tithing is a common practice in many organized churches. Tithing is a doctrine  carried over from the Old Testament into the churches whereby believers are encouraged and even expected to give ten per cent of their income to the church. This practice presents some serious problems. First, Paul makes it very clear what the process is for giving in the church. He wrote, 

Now this I say, he who sows sparingly will also reap sparingly, and he who sows bountifully will also reap bountifully.  Each one must do just as he has purposed in his heart, not grudgingly or under compulsion, for God loves a cheerful giver.  And God is able to make all grace abound to you, so that always having all sufficiency in everything, you may have an abundance for every good deed 2 Cor 9:6-8). 

We can glean several things from this passage. First, Paul says that a giver should give "just as he has purposed in his heart." This is the New Testament motive for giving: as a person purposes in his heart. We are to be led by the Holy Spirit  in all things including our giving. Paul also says that we should not give "grudgingly or under compulsion." In other words, we should not be giving because some person or ministry has put pressure on us to give to them to the extent that we are giving out of compulsion or grudgingly. Neither should we give grudgingly, putting pressure on ourselves.  God will "make all grace abound" to us as we are giving with a cheerful heart as led by the Holy Spirit.

Also, keep in mind that these words of Paul are in the context of giving toward the needs of the churches in Judea in need of financial help (2 Cor 8:16 ff.).   Paul's words about giving never are aimed at pressuring people to give to his ministry. 

Notice also the purpose of having an abundance---so that we will "have an abundance for every good deed." Our abundance is not for our financial prosperity but so that we can help others with our good deeds of giving. This is how the needs of the brothers and sisters can be met without appealing to the government or charity organizations. Our abundance should help supply the lack of abundance of others in need. 

Tithing is a compelled giving expected of church members to give to their church. It will go to pay for the church building expenses, salaries, special programs and more depending on the  church. The major theme of this ministry is that we should be devoting ourselves to  ". . . the simplicity and purity of devotion to Christ" (2 Cor 11:3).  Living  in that simplicity and purity could eliminate most church building expenses, salaries and many programs that traditional churches get involved in. Search the word for yourselves and you will find that Paul never mentions tithing, nor does Peter, James,  or John. These apostles who were called to preach the Gospel of the kingdom and build up the church never bothered to appeal for tithes to be given by the believers.

Rather, Paul wrote,

Not that I speak from want, for I have learned to be content in whatever circumstances I am.  I know how to get along with humble means, and I also know how to live in prosperity; in any and every circumstance I have learned the secret of being filled and going hungry, both of having abundance and suffering need.  I can do all things through Him who strengthens me (Phil 4:11-13). 

Paul had a right as an apostle to expect financial help but he chose not to use that right. Churches did give into his ministry but he never put pressure on them to do so. 

The early church gave as the Spirit led. At one point they realized that there were many needy among them so they were selling their possessions and bringing the proceeds to the apostles to be dispersed to needy saints. Luke reports " For there was not a needy person among them, for all who were owners of land or houses would sell them and bring the proceeds of the sales" (Acts 4:34). This was not tithing but giving as they purposed in their hearts. Two people who violated their hearts learned the hard way how important this is to the Lord. Because Ananias and Sapphira lied in their hearts and tried to deceive others, they fell dead (Acts 5) emphasizing how important heartfelt giving and living by truth are to the Lord. 

We need to be aware of the needs of our brothers and sisters and give accordingly. I recall a time when a family in our house church wore out their living room furniture with much fellowship in their home. We all decided when the family was on vacation to chip together and buy them all new furniture for their living room. What a surprise that was for them and a blessing for us to help. Another couple needed a car so we chipped together to purchase a used car for them.  Those of us with much donated to needs in the body. No saints should have to borrow money to buy something when the others can help out. That's the spirit the church in Acts chapter 5 was experiencing in Jerusalem.

The scriptural bottom line is this: tithing is not a practice for the church. It was an Old Testament practice that provided for the Levites in their temple ministry because they were given no land at the dividing up of land for the tribes of Israel  (Josh. 14:4). It was a tax on Israel to pay for the Levites' ministry. Followers of Christ are encouraged to live by the Spirit and to give as they purpose in their hearts.