No, I don't believe the New Testament requires it. But I'm pro-tithe. I think giving 10% is one of the best challenges you can take to grow in generosity.
A tithe means a tenth. God told Israel, "Bring the full tithe into the storehouse, that there may be food in my house" (Malachi 3:10 ESV). The storehouse was the place of worship, and the tithe kept God's house running and took care of people in need. When Jesus talked about the religious leaders' tithing, He didn't tell them to stop. He said they should keep doing it without neglecting justice, mercy and faithfulness (Matthew 23:23). And the early church went way past 10%. They "felt that what they owned was not their own, so they shared everything they had" (Acts 4:32 NLT).
You might be thinking, "So if it's not required, why bother?" Because the New Testament doesn't lower the bar; it raises it. It never commands a tithe, but it calls us to give generously, cheerfully and even sacrificially (2 Corinthians 8:2–3; 9:7). Under grace, the question isn't "How much do I have to give?" It's "How much do I get to give?" So here's my challenge: if you've never given 10%, try it. If you already do, ask God what's next. The tithe is a starting line, not a finish line.
Here's what matters most about how you give:
Give your first, not your leftovers. God told Israel that offering Him blind and sick animals was evil (Malachi 1:8). God deserves our best, not what's left over in our budget. Is giving the first line in your budget or the last? David said, "I will not offer burnt offerings to the Lord my God that cost me nothing" (2 Samuel 24:24 ESV).
Give out of gratitude, not obligation. "Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver" (2 Corinthians 9:7 ESV). Every time you give, it should remind you how blessed you are to have something to give.
Give as a gift, not an investment. I don't give to God so He'll owe me. That's the heart of the prosperity gospel, and it's backwards. I give to God because He already gave to me.
And remember who it all belongs to. Everything you have is God's: the breath in your lungs, the heartbeat in your chest, the money in your account. You're just managing it for Him. When you see it that way, giving gets a lot easier.
Scripture: Malachi 1:8; 3:10; Matthew 23:23; Acts 4:32–37; 2 Samuel 24:24; 2 Corinthians 9:6–7; Romans 8:32