Here are some Biblical approaches to giving or "tithing":
Do you believe in tithing?
In the Old Testament book of Genesis, chapter 14, Abraham personified the spirit of giving that is taught in both the Old and New Testaments. We have come to refer to this spirit or attitude toward giving as the “spirit of the tithe,” and it is characterized by the following:
1. A belief that everything I have belongs to God
Abraham said, “Lord God most high, possessor of heaven and earth, everything I have belongs to you....” In this spirit, Abraham gave a tenth of what he had to the Lord because a tenth in that culture was symbolic of the whole. The Scripture teaches that we are caretakers of the earth and its resources which belong to God, and we will be held accountable for how we use these gifts.
In the Old Testament, God required the Israelites to give a considerable amount, much of it the first fruits of their harvest, to symbolize their gratitude, their dependence, and their trust in Him to provide for them. This discipline of giving was designed to keep their devotion centered on God as their loving provider, rather than on the material things themselves which lead to idolatry and greed. This required giving was also the means by which the needs of the people as a nation were provided for.
In the New Testament, this principle of giving remains the same. The parables of Jesus repeatedly illustrate that we are not owners but stewards and heirs, entrusted with the resources of the kingdom of God. We will be held accountable for how we manage these gifts.
The discipline of giving continues to keep our focus on God as our loving provider and our only hope both spiritually and physically, and breaks the bondage of materialism (idolatry) and greed. The discipline of giving a tithe is not for God’s benefit, but for ours. God has need of nothing, but he wants us to be in relationship with Him and with others. Giving generously and sacrificially reconnects us to our dependence on God and His gifts to us; it also connects us with the needs and lives of others.
In the New Testament, the discipline of giving is the means through which the needs of the people in the community of faith are met. We are commanded to care and provide for one another, for our spiritual leaders, and for the poor. What is not needed to provide and care for our families, is to be used to provide for and minister to the needs of others, the church, and the advancement of the kingdom of God.
This belief has practical applications for how we live as believers.
2. A celebratory attitude of gratitude
As Romans 12:1 instructs, we give everything we have - our very selves - in response to the great mercy and love of God which He pours out on us in Jesus Christ. For a believer the act of giving is one of deep thanksgiving and praise. It is an acknowledgment and celebration of our dependent relationship with God and his generous and extravagant provision. It is an expression of our faith and an act of worship.
Note: The Assemblies of God denomination/network has a great statement on tithing worth exploring. It's comes down to a heart attitude regarding the value of the local church, the idolatry of control of money and spiritual discipline: