Some say that tithing is “old covenant,” and I agree.  In the New Covenant, we are led by the Holy Spirit rather than governed by the law.  The laws says, “Do not commit adultery,” but Yeshua said, “Do not lust.”  Because it is a heart issue, and because we are indwelled by the Helper, the standard is much higher.  So, in the New Covenant, we should be led by Holy Spirit in giving way more than 10 percent… cheerfully, from the heart.