I see this question asked a lot, and there is still a lot of confusion in the body of Christ about this...regardless of what comes out of the pulpit.
I feel usually when these sorts of confusions exist, it just means the Holy Spirit is trying to get us to go study The Word by ourselves, as supposed to simply eating what we have been religiously fed.
First things first, tithing is very old testament. But it is a good practice. Keep reading to know why.
Secondly follow me as we study tithing past what you would normally hear in a church....
22You must be sure to set aside a tenth of all the produce brought forth each year from your fields. 23And you are to eat a tenth of your grain, new wine, and oil, and the firstborn of your herds and flocks, in the presence of the LORD your God at the place where He will choose as a dwelling for His Name, so that you may learn to fear the LORD your God always.
24But if the distance is too great for you to carry that with which the LORD your God has blessed you, because the place where the LORD your God will choose to put His Name is too far away, 25then exchange it for money, take the money in your hand, and go to the place where the LORD your God will choose. 26Then you may spend the money on anything you desire: cattle, sheep, wine, strong drink, or anything you wish. You are to feast there in the presence of the LORD your God and rejoice with your household. 27And do not neglect the Levite within your gates, since he has no portion or inheritance among you.
28At the end of every three years, bring a tenth of all your produce for that year and lay it up within your gates. 29Then the Levite (because he has no portion or inheritance among you), the foreigner, the fatherless, and the widow within your gates may come and eat and be satisfied. And the LORD your God will bless you in all the work of your hands.
(Read more about tithes @ Leviticus 27:30-34; Deuteronomy 26:1-15; Nehemiah 13:10-14)
v25) So tell me, does your church let you partake of the combined congregational tithes? Do the members feast on the tithes? According to scripture, Tithing is basically a massive, mandatory potluck among a gathering of God's people. What sort of potluck is it where you bring stuff, but then only the host takes the stuff and does not share it? Tithes are not for the church administration to eat alone.
v29) Even if you yourself do not feast on the tithe, does your church make the tithe available to the needy to feast on? Or does it keep it all to itself? Can you be able to tell that needy person "Hey I'm taking my tithe to the church. Follow me and the church will distribute some of it to you"?. If you cannot, then that is not biblical tithing.
So it stands to actual old testament laws that whatever churches nowadays are practicing, it is NOT actual TITHING, but some scheme whereby it simply collects 10% of the income of a lot of misinformed people, without following through with THE WHOLE expected process of a tithe. You are simply giving to the church, not tithing, and there is nothing wrong with that....just don't lie to God's people. True tithing is not practiced in any church today (most church leaders are ignorant of this...and some of said ignorance might even be willful).
For the brother or sister who will bring up Malachi 3:8 into it I will tell you further: Given what you have read above, who is the one "not allowing that there be food in God's house" upon all said tithes?....logical extraction would say it is the leaders of the church.....again, either by ignorance or willful ignorance
But you see, even the church leaders won't come under judgement of all that. Because tithing at the end of the day, is an old testament law, and they are under Christ...so they are justified men and women of God as it is written in the new testament!
Same goes for you!
So never let anyone bully you into any form of religious slavery, especially one that puts confusion in your heart regarding following laws instead of living by the holy Spirit.
In the new era of Christ, ALL your money belongs to God. Christ purchased you. You are slaves of Christ, and are merely a steward of HIS resources.
If you are led to, you may even give more than 10%, 20%, 50% of your proceeds to projects of the kingdom.
Projects of the kingdom are not limited to just "church buildings". It could also entail being led to coming to the aid of someone who prayed the night before for help from above, creating a means for evangelism.
So go ahead and bring that person to church to hear the gospel, then afterwards, distribute between them and whoever in the congregation you know to be in need whatever monies/things you planned on tithing...as well as putting some towards the church. That way, you fulfill the biblical tithe that is not trully practised today.
God bless you!