Tithing was a law for the Israelites but not for Christians, who are not under the Law but Grace. Nevertheless, some Christians choose to tithe as a form for their giving to the Lord’s work. As Christians, everything we have is the Lord’s; therefore, we give as the Lord leads, with a cheerful heart—not on the basis of Law. To use the tithe as a basis of giving is fine, as long as it is a matter of the heart; however, there are many misunderstandings in the Body of Christ about this subject. For instance, people who tithe can give for the wrong reasons (to fulfill an obligation instead of from a loving response); and they might think they’ve done all they should do, when the Lord may want them to do much more.
"Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver."