The New Testament, as it does with a number of Old Testament commandments, “raises the bar” on giving. Instead of focussing on the tithe, Jesus questioned the motives behind why people gave (Matthew 6:2-4). He challenged people to be generous (Luke 6:30-31) and to approach giving as an act of faith (Luke 6:38).
In the New Testament we are not given a specific pattern for giving but, as in the Old Testament, we are encouraged to share in the responsibility of funding mission and ministry (1 Timothy 5:17,18). We are also challenged to meet the needs of the poor (Luke 12:32-34). Paul also makes it clear that we should give because we are glad to and not because we are pushed into it (2 Cor. 9:6,7).