Many today believe that tithing came to an end after Christ's earthly ministry and crucifixion—that it went out along with the Old Covenant, the special agreement that God made with the nation of Israel at Mt. Sinai following the Exodus from Egypt. "Old Testament tithing has been replaced by New Testament giving" is the way this idea is often expressed. In application, this belief means that people should now determine for themselves what percentage, if any, of their incomes to give to God. But is this what the Bible teaches?
The fact is, the Bible reveals that God gave many of His laws to mankind prior to the institution of the Old Covenant at Sinai. Indeed, God had revealed the principle of tithing and other commandments, statutes and laws to those with whom He was working centuries earlier (Genesis 14:16-20; Genesis 26:5; Genesis 28:22). Because these laws reflected God's love for mankind and guidance on how to have an abundant life, they were included in the Old Covenant that God made with Israel.
When the Old Covenant was replaced by the New Covenant (Hebrews 8:6-8) at the time of Christ's crucifixion, God's instructions for mankind's happiness and benefit that had preceded the Old Covenant did not come to an end. Instead, the New Covenant makes it possible for people to have God's laws ingrained in their minds and hearts (Hebrews 8:10). The bottom line is that tithing—giving a tenth of our increase—to God remains His expectation of those who wish to honor Him through obedience to His instructions.
To learn more about this important principle, read our Bible study aid booklet What Does the Bible Teach About Tithing? And for a comprehensive understanding of what is expected of Christians under the New Covenant, read The New Covenant: Does It Abolish God's Law?