Theologian, Author, Professor of Bible and Theology at Wheaton College
“Nowhere does the New Testament require Christians to tithe in the sense of giving 10 percent, but it does reiterate many things associated with tithing: those who minister are entitled to receive support ( 1 Cor 9:14 ); the poor and needy should be cared for ( 1 Cor 16:1 ; Gal 2:10 ); those who give can trust God, as the source of all that is given ( 2 Cor 9:10 ), to supply their needs ( 2 Cor 9:8 ; Php 4:19 ); and giving should be done joyously ( 2 Cor 9:7 ). The New Testament directs that taxes be paid to the state ( Rom 13:6-7 ), which replaced Israel’s theocracy. Paul’s vocabulary and teaching suggest that giving is voluntary and that there is no set percentage. Following the example of Christ, who gave even his life ( 2 Cor 8:9 ), we should cheerfully give as much as we have decided ( 2 Cor 9:7 ) based on how much the Lord has prospered us”
“Baker’s Evangelical Dictionary of Biblical Theology” 1996
http://www.biblestudytools.com/dictionaries/bakers-evangelical-dictionary/tithe-tithing.html
