Tithing is no longer a requirement for Christians under the new covenant. However, we are each commanded to give as we have decided in our heart, not reluctantly or under compulsion, for God loves a cheerful giver (2 Corinthians 9:7). We are to honour the LORD with our wealth and with the first fruits of all our produce. We are to financially support those who labour in teaching and preaching, as well as the brethren (especially widows), and our relatives. We are commanded especially to financially support our mother and father—see the 5th commandment (Exodus 20:12).
However, 10% is a good recurring example of how much of our income we should be dedicating to God.
For this Melchizedek, king of Salem, priest of the Most High God, met Abraham returning from the slaughter of the kings and blessed him, and to him Abraham apportioned a tenth part of everything. He is first, by translation of his name, king of righteousness, and then he is also king of Salem, that is, king of peace. He is without father or mother or genealogy, having neither beginning of days nor end of life, but resembling the Son of God he continues a priest forever. See how great this man was to whom Abraham the patriarch gave a tenth of the spoils! And those descendants of Levi who receive the priestly office have a commandment in the law to take tithes from the people, that is, from their brothers, though these also are descended from Abraham. But this man who does not have his descent from them received tithes from Abraham and blessed him who had the promises. It is beyond dispute that the inferior is blessed by the superior. In the one case tithes are received by mortal men, but in the other case, by one of whom it is testified that he lives. One might even say that Levi himself, who receives tithes, paid tithes through Abraham, for he was still in the loins of his ancestor when Melchizedek met him. (Hebrews 7:1-10 ESV)
