Nowhere in the Bible does it state we are not to pay tithes.  Likewise, nowhere in the Bible does it state Christians are to pay tithes. The tithing system was a divine arrangement made with Israel when they entered the Promised Land. One-tenth of their increase was to be devoted to holy purposes. One-tenth of the increase of their flocks, their herds, their seeds, grains, etc., was first to be set apart to the Lord’s service, as sacred, to be used to support the priestly tribe, the Levites, and for the relief of widows and orphans. In turn, even the priests in the Temple were required to tithe.

However, as Christians, we are not under the Mosaic Law, and the requirement to tithe one-tenth is not binding upon us. Jesus never instructed his followers to tithe. The apostles never required Christians to tithe. 

What is asked of a dedicated Christian is in reality much greater. In Matthew 16:24, Jesus invited his followers to deny self, take up their cross and follow him. The Apostle Paul urged the same, “With eyes wide open to the mercies of God, I beg you, my brothers, as an act of intelligent worship, to give him your bodies, as a living sacrifice, consecrated to him and acceptable by him” (Romans 12:1). Followers of the Master are asked to give him their “all.” Since everything they possess from that point on belongs to God, it becomes their goal to be faithful in using all that is entrusted back to them as stewards. Time, talents, money and influence are all to be used in His service. An offering of one-tenth pales in comparison to the TEN-tenths the Lord truly deserves! It becomes the responsibility of every individual Christian to decide how much time, money or energy he will give back to the Lord, his people, and his cause. “Let everyone give as his heart tells him, neither grudgingly nor under compulsion, for God loves the one who gives cheerfully. God can give you more than you can ever need, so that you may always have sufficient for yourselves and enough left over to give to every good cause” (2 Corinthians 9:7). 

Additional Resource: 
Christian Questions Podcast 
Episode #1040: “Do Tithes and Offerings Belong in Christianity?” 
Understanding tithing and establishing Christian giving
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