Tithing is an OT concept. The people of Israel were told to give 10% of their income to the Levitical Priesthood so that the priests could focus on ministry and work for the people in the temple. Though this is an OT concept, it is assumed that giving will continue in the New Covenant. A number, such as 10%, is not prescribed by Jesus or by the Apostles so the question we have to ask is this: How much are we called to give? Answering that question is hard, but it helps if we consider this as our perspective: Is God more generous to us now In Christ than what was given to the OT believers? If He is, then perhaps we have been thinking in the wrong perspective. Rather than 10% being the ceiling of our giving, what if it was our starting point?