Retired professor of Biblical Hermeneutics. Founder of Bible Lessons International. Commentary author.
“I do not believe the NT teaches tithing because this entire setting is against “nit-picking” Jewish legalism and self-righteousness (i.e., Matt. 23:13-36). I believe the NT guidelines for regular giving (if there are any) are found in 2 Corinthians 8 and 9″
http://www.ibiblio.org/freebiblecommentary/NTSpecialTopics.htm#TITHING