Justin Martyr (AD 100-165) was active about 40 years after the last apostle died (John).
http://www.earlychurch.org.uk/giving.php
http://slaveoftheword.blogspot.com/2...od-second.html
Justin Martyr (pictured left) (100–165 A.D.) provided an early, detailed, account of church services. He says that Christians met on Sundays and read the writings of the Apostles and prophets. After an exhortation to do good and pray, the love feast took place. They took the offering at the end of the service and those who were wealthy were free to give as they saw fit. The church used this offering to help the poor, widows, and others in need. There were two parts to the offering: (1) the first consisted of food: the congregation consumed part of the offering at the love feast and part of the offering was taken to those who were absent. The remainder of the offering was for the poor. After this meal, they partook of the Lord’s Supper. Finally, they took a second offering that included both money and food. This offering was for the clergy and the poor. Justin’s description of the offering neglects to mention tithing. Furthermore, his emphasis on personal responsibility in giving and that giving was mainly dependent upon the rich argues strongly against Justin advocating tithing. All of Justin’s explicit references to tithing were either incidental or quotes from Scriptures containing the word.
Justin Martyr, First Apology of Justin 67 (ANF 1:185–86).
Justin Martyr, Dialogue with Trypho, a Jew 17, 19, 112, 33 (ANF 1:202, 204, 211, 255).
ANF refers to the book set Ante-Nicene Fathers which is a standard theological text set and many the first number represents the book in the series with the other numbers referring to page numbers in the book set - Apocrypha