Here is an audio clip of a clear explanation of Spirit Led giving. A transcript is listed below if you wish to read it instead.
I believe that we are free from the tithing command, but instead are commanded by the Holy Spirit in regards to giving. The religious system once used rituals that dictated mankind’s sanctification; but with the Spirit in control of our lives, we are free to receive instructions from Him. Our liberty is not a license to overlook the command to obey the Spirit, so we are not at liberty to do what we please. The responsibility to sacrificially give cannot be overlooked.
The New Covenant introduced a relationship with God that was not available in the Old Covenant system. We now have the opportunity to hear from God, and communicate directly with Him. Communication with God is immediate and spontaneous; so we do not need a pre-existing assignment to outline what and when to give. At the moment God speaks to us, we have the ability to hear, and the opportunity and decision to obey. God did not tear the veil to the holy of holies, so that a communal relationship with Him could continue to be administered through non-interactive rituals, such as tithing. New Covenant tithing is a way of restoring the veil that was once used when man had no direct access to God. Tear the veil away and encounter God inside the holy of holies with Spirit-led giving.
The dysfunction within tithing is that, anyone can do it without having to worry about encountering God. All across the board this is true with all of God’s laws, because anyone can perform them without even truly knowing God. But one cannot be Spirit-led unless they know God. Personal interaction with God is the fundamental difference between the Old Covenant and New Covenant giving.
Do you want a Church that is willing to encounter God? There’s no question that God wants to elicit a sacrificial response from us when we give, but the question is, what type of response is God looking for? Is it the response that is spawned through our personal and intimate relationship with Him, or is it a response that is considered a Xerox from Abraham’s actions? Through our relationship with God, each and every person has a responsibility to pursue when and where our Father is calling us to give. I implore you to study the aspects of Spirit-led giving, and consider the spiritual ramifications between instructing people to tithe, or instructing them to be Spirit-led.