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certainly the 10% tithe was part of the OT jewish law. but it was also practiced by Abraham BEFORE the jewish law was in place (Gen. 14:20). even as early as Cain and Able, the practice of giving God your best, right off the top is timeless. in the NT, we are challenged to give freely and without restriction (not limited to the tithe).
to me it makes sense that if Able gave his best, Abraham gave 10%, and the Law prescribed God's people to give 10%, it's a good place to start. for me personally, my wife and i "feel" it every week, and it helps us prioritize our personal finances around God.

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We are no longer under the old law so 10% is not the rule, but can be a good reference or starting point. Jesus teaches that the amount is not important. What is important is that we give sacrificially and cheerfully becuase it shows our faith. If we give to God an amount that requires no sacrifice on our part, it reveals a distrust in him to bless us and further his kingdom.

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I think it's BOTH. One of our pastors says the tithe is a starting point. Jesus himself mentioned it when he called the Pharisees out for tithing off of their spices yet not doing the more important things. He doesn't say tithing is bad, it's a start. The NT example is selling everything, giving far more than a mere 10%.

The question shouldn't be "do I need to give a whole 10%" but rather "how do I leverage 100% of my resources for God's Kingdom and glory?"

If we were asking THAT latter question we'd all be giving far, FAR more than a mere 10%. We'd be giving a whole bunch.

Check out David Platt's book Radical on giving. I wouldn't make the book dogma but it's challenging.