God loves a cheerful giver. Instructions for New Covenant giving is primarily based on II Corinthians 9: 

6) But this I say: He who sows sparingly will also reap sparingly, and he who sows bountifully will also reap bountifully.

Paul doesn't instruct a specific amount or percentage. He simply encourages us to be generous.

7) So let each one give as he purposes in his heart, not grudgingly or of necessity; for God loves a cheerful giver.

God leaves it up to you as the primary one to determine how much to give.."as he purposes in his heart". What a powerful and liberating thought. Pastors should not squeeze out of their flock as much as they can possibly squeeze out. God presents three main principles here for New Testament giving: First, give what is in your heart to give. Second, don't give with a negative attitude or out of an imposed obligation. Third, give cheerfully. God loves a cheerful giver.

8) And God is able to make all grace abound toward you, that you, always having all sufficiency in all things, may have an abundance for every good work.

One reason we know we can be generous is because God promises to be generous with us. I love this verse because of all the absolutes in it. God is able to make all grace abound toward you, that you, always having all sufficiency in all things may have an abundance of every good work. Seven times in this one verse, God strongly emphasizes His generosity toward us. This is His promise. We cannot out give God, so be generous, but with a cheerful heart.

9) As it is written: He has dispersed abroad, He has given to the poor; His righteousness endures forever.
10) Now may He who supplies seed to the sower, and bread for food, supply and multiply the seed you have sown and increase the fruits of your righteousness,

He (God) supplies seed for you to sow. He also will multiply the seed that you sow for an abundant harvest.

11) while you are enriched in everything for all liberality, which causes thanksgiving through us to God.

God is generous to you so that you can be generous toward others, causing each of us to be very thankful.

12) For the administration of this service not only supplies the needs of the saints, but also is abounding through many thanksgivings to God,

Giving to the church must be a primary priority. The elders, deacons, and other church leaders are to do the administration of the services for the church.

13) while, through the proof of this ministry, they glorify God for the obedience of your confession to the gospel of Christ, and for your liberal sharing with them and all men,...

Of course, Christians are told to support their leaders financially. But if you look at Paul's writings and his actions, his own "salary" wasn't a primary concern for him. He made tents, at least during the first part of his ministry. The primary purpose of the church is teach the Word of God and promote the Kingdom of God, through what ever means God makes available. Effective ministry in the 21st century can become very expensive, and God wants us to be generous so that we can do everything with excellence.

Many churches still make a distinction between tithing and offering. That distinction is not in the New Testament. In fact, tithing is not even really taught in the New Testament. Under the New Covenant, tithing is a great Biblical principle, but not a legalistic obligation. We are not under the Old Covenant. We are part of a New Covenant which doesn't have the distinctions that are seen under the Old Covenant. The New Testament teaches that all Christians are called into the ministry. We are all members of the priesthood of believers.

Many people are struggling financially. I'm not going to give the congregation the impression that I want to squeeze as much money from them as I can. I teach people from Scripture the importance of putting God first in their finances, but it is up to the Holy Spirit to convince them and persuade them to be obedient. We will take up one collection every Sunday and we will refer to it as "tithes and offerings". If people want to designate on their check or envelope that they want the money to go to a specific purpose, we do our best to honor that request.

Don't get me wrong. I tithe and I teach tithing as a Biblical principle. But God loves a cheerful giver. Paul says not to give grudgingly nor of necessity. If people are giving out of obligation because they are told they have to or that they "cannot be members unless they tithe", they probably are not giving cheerfully, but are giving grudgingly or of necessity. In fact Paul never tells people to tithe. His instructions are to give according to the amount that he has purposed in his heart and to give cheerfully. (II Cor.9:6-10)

Paul teaches in the 5th chapter of the Book of Galatians the need to...

1) Stand fast therefore in the liberty by which Christ has made us free, and do not be entangled again with a yoke of bondage.

Stand in the liberty of the Spirit of God that is rightfully yours when you are in Christ. True Christianity is not associated with binding rules and legalistic obligations.

3) And I testify again to every man who becomes circumcised (we could substitute tithing) that he is a debtor to keep the whole law.

Some people want to argue that tithing was before the law, therefore it is to continue after the law. This is true with circumcision also. It too, was before the law. So if your argument is that since tithing was before the law, it is to continue after the law, we should still require circumcision also. Yet Paul spoke very strongly against making circumcision a requirement for the New Testament churches. Everything that Paul said against circumcision to the Galatians, Tithing could have been substituted in its' place. Paul was not against circumcision, just as I am not against tithing. He was against making circumcision a legalistic requirement, just as I am against making tithing a legalistic requirement.

4) You have become estranged from Christ, you who attempt to be justified by law; you have fallen from grace.

Paul is teaching here that if you are obligating yourself to any portion of the law, you have fallen from grace. He is suggesting that perhaps these legalists might not even born-again.

6) For in Christ Jesus neither circumcision nor uncircumcision (we could substitute "neither tithing nor not tithing") avails anything, but faith working through love.

13) For you, brethren, have been called to liberty; only do not use liberty as an opportunity for the flesh, but through love serve one another.

Our love for Christ and our love for the family of God and our love for the lost and dying world should be enough to compel us to give generously to the church.

14) For all the law is fulfilled in one word, even in this: You shall love your neighbor as yourself.

We cannot change someone's heart by requiring them to perform certain actions (not even tithing). We need to teach them to change their heart, and to get them to renew their minds to the Word of God (Rm.12), then spiritual fruit and obedience will follow. I don't want us to be a church that tries to change people from the outside, inward. The New Covenant is based on people changing from the inside, outward. Jesus clearly taught that if we love the Lord with all our heart, mind, soul, and strength, and also love our neighbor as ourself, we will find ourselves fulfilling the law and the commandments.

The New Testament emphasizes that the attitude of our heart is at least important, if nor more so, than the action itself. This is true with the negative attitudes as well as positive attitudes. He said that if we hate someone, we've already committed murder in our hearts; and if we lust after a woman, we've already committed adultery in our hearts. Once the heart is transformed and the mind is renewed, the actions will follow. If our heart is truly deeply in love with Christ, we will want to give generously to the promoting of the Gospel.

We see this in the Book of Acts with people so committed to Christ and the spreading of the Gospel that many sold their property in order to give generously to the church. That is what the New Covenant is all about. Not that I expect people to sell their homes and donate the money to the church, but that their love for Christ and His Kingdom is so great that they are compelled to be generous far beyond the tithe. But we as the leaders should not legislate a demand for any specific amount. That idea is foreign to the New Covenant.

We have been called unto liberty. Where the Spirit of the Lord is there is liberty. Liberty means freedom. Whom the Son sets free is free indeed. A lot of church keep their people in bondage by teaching leagalism of one form or another, including compelling them to be obligated to tithing. I just believe that it is inconsistent with the New Testament. We are called to grace and liberty.