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IS TITHING ABOLISHED OR OBSOLETE UNDER THE NEW COVENANT? 
Let us look at the law establishing tithes and other gifts and offerings. Deut. 12:5-6; "But you are to seek the place the LORD your God will choose from among all your tribes to put His name there for his dwelling. To that place you must go; there bring your burnt offerings and sacrifices, your tithes and special gifts, what you have vowed to give and your freewill offerings, and the firstborn of your herds and flocks." This was directed to the Jews at the time because only the Jews were the beneficiaries of God's promises to Abraham. But after the birth, death and resurrection of Jesus Christ, the Gentiles too have been grafted in to partake in the promises and inheritance of God's salvation, as per Rom.11:17-24.
The above scripture concerning tithes and offerings, special gifts, burnt offerings and sacrifices and the others are the words of God, and as per Jesus in Matth. 24:35; "Heaven and earth may pass away, but my words will never pass away." Again, Jesus says in Matth. 5:17; "Do not think that I have come to abolish the law or the prophets ; I have not come to abolish them but to fulfill them." Jesus did not abolish the burnt offerings and sacrifices but fulfilled them with a one time offering and sacrifice of His own blood. In the new covenant; special gifts, vows, and freewill offerings are to be, as per Paul in 2 Cor.9:7; "Each man should give what he has decided in his heart to give, not reluctantly or under compulsion, for God loves a cheerful giver." This is in conformity to giving out of faith/love. And now to the more contentious issue of 'TITHE'.
The old tithing which was given to the Levites has given way to the NEW, to Christ, the body of Christ. Heb. 7:1-2; reflects on a prediction of an event and character that foreshadowed Christ, in Gen.14:17-20; where Abraham paid tithe of EVERYTHING; all the spoils of war(everything here included human captives, money, gold ornaments and all precious jewels, livestock and all, not only farm produce) that he took from conquered kings to Melchizedek, king of Salem and priest of Most High God; and Melchizedek blessed Abraham. Melchizedek means King of Righteousness, and King of Salem also means, King of Peace. Heb. 7:9 says; "One might even say that Levi, who collects the tenth, paid the tenth through Abraham." What this Scripture is saying is that, Abraham is the father of the Levites; so when Abraham pays tithes to the superior to him,Melchizedek, it means all the Levi tribe have paid tithe to King Melchizedek. What is the implication here?
Let us read Heb. 7:8; "In the one case, the tenth is collected by people who die (Levites); but in the other case, by him who is declared to be LIVING (the only eternal is JESUS). Tithe receiver has been transferred from the mortal, Levi to the immortal, Jesus. Under the new covenant; 1 Peter 2:9 says all believers are a chosen generation, a royal priesthood, an holy nation, a peculiar people. Therefore all believers are priests so tithe is no more collected by a particular tribe but by the body of Christ for the everlasting high priest, Jesus Christ. Heb. 7:17; reiterates what Gen.14:17-20 and Psalm 110:4 say; "For he testified. Thou art a priest for ever after the order of Melchizedek." Verses 26-27 tells who this Melchizedek, the King and Priest, to whom Abraham paid tithe. "Such a high priest meets our needs, holy, blameless, pure and set apart from sinners, offered and sacrificed himself once for all." And we know only Jesus meets such description. The priesthood belonged to the Levi tribe, but Jesus lineage is of Judah. The Levi paid tithe through Abraham to the priest, Melchizedek, who did not come from the Levi tribe, but a more superior one. Therefore Jesus' being made a High Priest in the order of the character of Melchizedek legitimized his priesthood. Abraham's payment of tithe to Melchizedek signifies a change of priesthood and a change of the receiver of TITHES.
Jesus did not want His Church to concentrate too much on money at the expense of Judgement/Salvation, which He considered more important than tithes. He therefore touched on the subject of tithe subtly in Matth.23:23/Luke 11:42; "Woe to you, Scribes and Pharisees, hypocrites! For you tithe mint and dill and cumin, and have NEGLECTED the weightier matters of the law; justice and mercy and faithfulness, THESE YOU OUGHT TO HAVE DONE, WITHOUT NEGLECTING THE OTHER." Jesus endorsed tithing but said salvation/judgement is more important than tithing, yet warned not to NEGLECT either of them. We cannot say Jesus was speaking to the Pharisees only because He is the Word, God made flesh; John 1:1; and so every word that proceeds out of His mouth is eternal; spiritual law. To that end, He said in Mark 13:37; " What I say to you I say to everyone, Watch." Whatever Jesus said personally, or through his Apostles and prophets are HIS WILL; and are therefore meant for all.
The law makes us conscious of our sin; Rom. 3:20; and so the ten percent requirement, tithe, makes us conscious of God's will as the minimum. But since in the new covenant everything is done out of love/faith, we're encouraged to give more than the tenth, willingly out of our hearts. Remember that in fulfillment of the law in the NEW COVENANT, a sin of murder was elevated to include anger, adultery was elevated to include lustfully looking at a woman without necessarily committing the act; love of neighbor climbed to include loving our enemies and praying for them. Such is the spirit of the new covenant. Tithing in the New Covenant should start from ten percent upwards, according to the dictates of our hearts and abilities. Two important points worthy of note are these::: Tithe does not belong to any individual, but according to Heb. 7:8; to the one who is declared to be living (Christ). Therefore no one should misuse God's money, except for advancing God's work. Secondly, since the Levi priests paid tithe through Father Abraham himself, no one; absolutely no one is exempted from paying tithe. TITHING is intact, but now received only by the body of Christ. The old order of paying to the Levi tribe is however obsolete.. God bless us all.

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