In the Old Testament under the Patriarchal Dispensation and Mosaic Dispensation the Hebrews and Israelites were commanded to tithe. "Behold, I have given the children of Levi all the tithes in Israel as an inheritance in return for the work which they perform, the work of the tabernacle of meeting. Hereafter the children of Israel shall not come near the tabernacle of meeting, lest they bear sin and die. But the Levites shall perform the work of the tabernacle of meeting, and they shall bear their iniquity; it shall be a statute forever, throughout your generations, that among the children of Israel they shall have no inheritance. For the tithes of the children of Israel, which they offer up as a heave offering to the LORD, I have given to the Levites as an inheritance; therefore I have said to them, 'Among the children of Israel they shall have no inheritance.' " (Num 18:21-24). Also“And this stone which I have set as a pillar shall be God's house, and of all that You give me I will surely give a tenth to You"(Gen 28:22). And “Then the LORD spoke to Moses, saying, "Speak thus to the Levites, and say to them: 'When you take from the children of Israel the tithes which I have given you from them as your inheritance, then you shall offer up a heave offering of it to the LORD, a tenth of the tithe. And your heave offering shall be reckoned to you as though it were the grain of the threshing floor and as the fullness of the winepress. Thus you shall also offer a heave offering to the LORD from all your tithes which you receive from the children of Israel, and you shall give the LORD's heave offering from it to Aaron the priest. Of all your gifts you shall offer up every heave offering due to the LORD, from all the best of them, the consecrated part of them.' Therefore you shall say to them: 'When you have lifted up the best of it, then the rest shall be accounted to the Levites as the produce of the threshing floor and as the produce of the winepress. You may eat it in any place, you and your households, for it is your reward for your work in the tabernacle of meeting. And you shall bear no sin because of it, when you have lifted up the best of it. But you shall not profane the holy gifts of the children of Israel, lest you die.' " (Num 18:25-32). These Scriptures prove that this indeed was the case.

However in the New Testament, under the Christian Dispensation, we are no longer commanded to tithe. “having wiped out the handwriting of requirements that was against us, which was contrary to us. And He has taken it out of the way, having nailed it to the cross. (Col 2:14). Also “For whatever things were written before were written for our learning, that we through the patience and comfort of the Scriptures might have hope” (Rom 15:4). These passages are proof that we are no longer to tithe. Instead we are commanded to “lay by and store as we are prospered”. “On the first day of the week let each one of you lay something aside, storing up as he may prosper, that there be no collections when I come” (1Co 16:2). Also we must do this in a worthy manner. “If any of you lacks wisdom, let him ask of God, who gives to all liberally and without reproach, and it will be given to him” (Jas 1:5). And “So let each one give as he purposes in his heart, not grudgingly or of necessity; for God loves a cheerful giver” (2Co 9:7). Also “Let them do good, that they be rich in good works, ready to give, willing to share, storing up for themselves a good foundation for the time to come, that they may lay hold on eternal life” (1Ti 6:18-19). Prove that we must give with the right motivations or it will be unscriptural.

Since we are under a greater law now than the Israelites and they were commanded to give ten percent. It has been asked how much are we to give now?, As the scriptures stated we are to give as we purpose in our heart, liberally, without grudge or reproach, and not out of necessity. I heard of a brother who, when the collection plate is passed, said he does not see the plate rather he sees the hand of Jesus outstretched. However, some will still say how much? Look at it this way, under the New Testament law we have something that the Israelites never had and that is the forgiveness of sin, how much greater is that, base your giving on that.