In Old Testament times, God’s people were required to contribute at least a tenth of their income to God’s work (the tithe). Although the New Testament is not explicit about the continued validity of the standard, it may be assumed that it endorses the practice of tithing as a minimum guideline or a starting point for Christian giving. Obviously, the New Testament lays demands upon believers that exceed the giving of the tithe.
According to the New Testament, the totality of one’s possessions belongs to God not just the tithe. The New Testament allows Christians to keep the portion of their income necessary to provide for them and their dependents so that they do not become a burden on society. The implications of the New Testament principle of total disposition reduces tithing to a beginner’s exercise, a minimum reference that is to be increased in proportion to one’s income and one’s growth in Christ.
2 Corinthians 9:7 (ESV) Each one must give as he has decided in his own heart, not reluctantly or under compulsion, for the Lord loves a cheerful giver.