In a comment to a previous post, Kris asks whether Christians are required to tithe. That was one of two questions and I divided them into two posts to allow for separate discussions of the question.
I don’t find tithing in the New Testament. Now I’m not a purely “New Testament” believer. I believe that principles God puts forth in the Old Testament can remain applicable, provided that they fit within the great change of the covenants. It’s very easy, however, to misapply such commands when one doesn’t truly look through the Christological filter.
Tithing is such a command. I believe that with the new covenant, God’s claim is upon all that we own, and that we are to be guided by the Holy Spirit in how much of what we retain for our use. I prefer to express it that way over how much we give, though it is very scriptural to express it as God’s guidance to give (see 2 Corinthians 8 & 9). Paul’s second letter to the Corinthian believers is a terribly neglected book.
There is a second point about tithing that I would like to address briefly: Where do you give? I don’t think we have a direct command on this, though the New Testament pattern of the church would suggest that we do all of our service, whether in labor or in finances, through our local “church of Christ” or our congregation. I personally make it a spiritual discipline to give a certain amount through my local congregation, trusting that body to use it wisely to build the kingdom, even when I may have doubts.
In preparing to answer this question I found an essay by David Alan Black, author of two books from my company, who makes some similar points and provides more scripture. Though I was already convinced of essentially what Dr. Black says on the topic, I was glad to find it laid out in a compact, scripturally supported fashion.

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