There is no record of tithing in the NT church, there’s no precedent, so let’s establish this fact first that the NT church did not practice tithing and then explain why they did not. Every reference in the NT concerning giving states that giving is to be done freely. Tithing is not free giving, it is not according to your heart or the leading of the Holy Spirit, it speaks of the OT law, and any tendency that way is a tendency away from holding fast to the Head in all things. In every reference concerning giving or finances which is addressed to the Church (not the Jews), tithing is never mentioned. Paul teaches very much on giving, but he never taught even once on tithing. (Just think about that fact for a moment)
Related to this is God’s wisdom and purpose for shutting down tithing for the church age, for He foreknew that if He had commanded to bring the tithes into the storehouse then every Tom, Dick and Harry would build a storehouse (a church building) and set themselves up as the Levitical priesthood who receive the tithe, saying See, God commanded it, so obey God! Give your tithe to me and you are giving to God! If you don’t give to me then you are robbing God! This is nonsense and it is wicked in the sight of God, and this is exactly what has happened. The doctrine of tithing has attracted so many people of dubious character into the ministry because it is a sure-fire way to make a lot of money.
So to not tithe is a safeguard against corruption, as are all the apostolic commands and examples; they are checks and balances against corruption taking root in the first place, they are the amazing wisdom of God.
From Ian Vincent’s book “Reality Church”