I agree with this explanation here if it helps
http://www.gloriouschurch.com/html/T...ment-Tithe.asp
The Tithe Principle
The principle of tithes has been around since Genesis. It was codified in great detail under Moses. Even though many of the details in the Mosaic law have no practical application to us today, we must still extract the principles. Just because it is not discussed in the New Testament does not mean it has no relevance. Whereas we are explicitly told that the ceremonial law has been fulfilled in Jesus (He is our Sabbath, our Passover, our Pentecost, etc), there is no such statement concerning tithes. I believe tithing is one of those matters that was so well established in principle in the Old Testament that there was no need to address it directly in the New.
The principle underlying tithes is that God’s people are to honor Him with the first-fruits of their increase, the first ten percent. In our day, this is usually in the form of money. I do not believe tithes is a law per se. I believe it is a matter of faith. It is walking in the steps of the faith of Abraham (
Hebrews 7:9-10;
Romans 4:12).
I have carefully and faithfully brought my tithes into the local assembly for over 22 years now and have been blessed wonderfully, both financially and in every other way. I cannot say that I am wealthy, but I can say that I have always had enough to pay my bills and I have always had my basic needs supplied on time and in abundance.
I have taught the tithing principle as a matter of faith ever since I founded our assembly. I can say absolutely that those who are careful and faithful in bringing their first-fruits into the assembly are in general doing well spiritually and financially, and those who only give it when they can afford it are not. They tend to be inconsistent and seem to be always struggling in both areas.
I teach on tithes in our New Believers Class and I mention it about once a year in a general meeting. Everyone who is committed to our local assembly tithes. I have never considered it a “salvation issue” from the standpoint that since we are not saved by tithing, we cannot say that we are unsaved because we fail to tithe. Again, it is a matter of faith. At the same time, without faith it is impossible to please God.
I certainly agree in principle that 100% belongs to God. But I also believe that He has established the first ten percent as a way for His people to honor Him and as His method for financing the work of the local assembly. This is not to say that anyone is limited to ten percent. To think that you can spend everything you have left after tithes in any way that you want is just as much a law-mentality as thinking you have to pay ten percent to stay out of hell. We are saved by the blood of Jesus through the new birth. Everything else we do is merely what accompanies our salvation, not the basis of it (
Hebrews 6:9).
I do not believe that all the tithes belong to a single individual (typically the pastor). This false doctrine is one of the strongest forces standing in the way of the acceptance and implementation of biblical elderships (“You mean I have to share the tithes!”). Tithes are for the support of ministry, not a particular individual.