Tithing or giving 10 percent is no where commanded in the New Testament. Tithing was an arrangement instituted by God to support the tribe of Levites. The Levites were not given an inheritance in the land and were to be fully employed as priests to serve God and Israel. The tithe supported these men in their God-ordained work. Today, unless a person professes Judaism, he is not under Israel's Law Covenant.
Church history traces the nominal Christian churches’ decision to copy Israel’s priesthood. A clergy class wearing priestly garments and having an elevated, “holy” status have become responsible for governing the church membership.
However, the early, New Testament church was not so organized. All Christians worked to support themselves and their families. The apostle Paul wrote, “we gave you this rule: “The one who is unwilling to work shall not eat.” (2 Thessalonians 3:10) Even Paul, himself, earned a livelihood by mending tents. Acts 18:2-3 (NIV), “Paul went to see them, and because he was a tentmaker as they were, he stayed and worked with them.” If anyone deserved to be financially supported, it was Paul!
The New Testament does record examples of brethren giving to those in need. We are to “love one another fervently with a pure heart,” 1 Peter 1:22. When we learn of need, our hearts should be touched and we should try to help – whether by repairing a house, babysitting, preparing meals, driving a car, or giving money. 1 John 3:16,17 (NIV), “By this we know love, that he laid down his life for us, and we ought to lay down our lives for the brothers. But if anyone has the world’s goods and sees his brother in need, yet closes his heart against him, how does God’s love abide in him?”
Finally, if a person joins a church which does have a paid ministry, that person is also committing to supporting its ministers, staff, and work. A tithe is not scripturally required. But some forms of support become a member’s responsibility.