Is Tithing Required in the New Testament?

Tithing (giving 10%) is established in the Old Testament — Abraham gave a tenth to Melchizedek (Genesis 14:20), and the Mosaic law required tithes (Leviticus 27:30, Malachi 3:10). Jesus mentioned tithing approvingly but criticized the Pharisees for neglecting 'the weightier matters of the law, judgment, mercy, and faith: these ought ye to have done, and not to leave the other undone' (Matthew 23:23). In the New Testament, giving principles shift from law to grace. Paul instructed, 'Upon the first day of the week let every one of you lay by him in store, as God hath prospered him' (1 Corinthians 16:2) — proportional giving. He taught, 'Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver' (2 Corinthians 9:7). The early church gave radically: 'Neither said any of them that ought of the things which he possessed was his own' (Acts 4:32). Many theologians see the tithe as a good starting point, with grace-motivated generosity potentially exceeding it. The heart attitude matters more than the exact percentage.