Author, Associate Professor of Biblical Studies at Liberty University
“Tithing proponents typically fail to recognize that tithing is an integral part of the Old Testament sacrificial system that has been once and for all fulfilled in Christ. Hebrews, Rom 10:4, and Matthew 5: 17-20 all point to this reality. This may be the best reason why tithing is not commanded in the new covenant era: it was fulfilled in Christ.”
“A Biblical and Theological Analysis of Tithing” 2005
http://digitalcommons.liberty.edu/cgi/viewcontent.cgi?article=1016&context=fac_dis