The Encyclopedia Americana:
"It (tithing) was not practised in the early Christian church but gradually became common (in the Roman Catholic church in western Europe) by the 6th Century. The Council of Tours in 567 and the 2nd Council of Macon in 585 advocated tithing. [It was] made obligatory by civil law in the Carolingian empire in 765 and in England in the 10th Century...
Hasting’s Dictionary of the Apostolic Church:
“It is admitted universally that the payment of tithes or the tenths of possessions, for sacred purposes did not find a place within the Christian Church during the age covered by the apostles and their immediate successors.”
The Encyclopedia Britannica:
“The Christian Church depended at first on voluntary gifts from its members.”
The New Catholic Encyclopedia:
“The early Church had no tithing system ... it was not that no need of supporting the Church existed or was recognized, but rather that other means appeared to suffice.”
Easton's Bible Dictionary:
“It cannot be affirmed that the Old Testament law of tithes is binding on the Christian Church...”
C. I. Scofield - Scofield Reference Bible:
2 Corinthians 8 and 9, "In contrast with the law, which imposed giving as a divine requirement, Christian giving is voluntary, and a test of sincerity and love.”
Wycliffe Bible Dictionary of Theology:
“The silence of the NT writers, particularly Paul, regarding the present validity of the tithe can be explained only on the ground that the dispensation of grace has no more place for a law of tithing than it has for a law on circumcision.”
The Billy Graham Evangelistic Association:
“…the question as to whether to tithe from one's net or gross income is not answered in Scripture, nor is the question of whether to give it all to the local church or to include other ministries. We feel that such decisions should be based on personal conviction… It (tithing) is not mentioned in the New Testament except where it is describing Old Testament practices or in the Gospels where Jesus is addressing people who were under the Old Testament law.
...we should give individually, regularly, methodically, and proportionately. The matter of your giving is between you and God, and He always takes into account our circumstances.
The important thing is that we see giving as a privilege and not a burden. It should not be out of a sense of duty, but rather out of love for the Lord and a desire to see His kingdom advanced.”
Martin Luther (Sermon; August 27, 1525):
"But the other commandments of Moses, which are not [implanted in all men] by nature, the Gentiles do not hold. Nor do these pertain to the Gentiles, such as the tithe..."
Jerome Smith – The New Treasury of Scripture Knowledge (p. 1152.):
“Tithing is not taught in the New Testament as an obligation for the Christian under grace... Because we are not under law, but under grace, Christian giving must not be made a matter of legalistic obligation, lest we fall into the error of Galatianism…
The LORD commanded the Israelites to ‘Bring the whole tithe into the storehouse, that there may be food in my house....’ (Malachi 3:10) Christians are often urged to tithe based upon a mistaken appeal to this Old Testament text, which is wrested out of its rightful context, when applied to such a purpose... The storehouse is clearly the temple, not the church... Taken in context this passage lends no support to the mistaken doctrine of `storehouse tithing,' whereby Christians have been directed to restrict all their financial giving to their own denomination or local church, or as a variation, church members have been directed to pay the tithe to the local church, and restrict giving to outside organizations to amounts over and above the church tithe.”
Fred J. Scroggins - Tithes Are Unbiblical For The New Covenant Church (excerpt from article):
“The New Testament Church never paid tithes. Tithing was for the state of Israel, a taxation to support the priesthood of the Old Law of Moses. Christians never tithed till the Catholic Church came up with a plan. The Church needed a plan to take control of the money of the congregation. So through covetousness they brought people back under the Old Law to control them and their money...”
Greg Albrecht - Q & A About Tithing (re: what percentage to give):
“Christians are not required to give a specific percentage of their income. Christians are, however, commanded to give, as God has blessed them, as responsible stewards of their time, talents and treasures...”
“Tithing needs to be approached from the perspective that no specific or dogmatic guidelines are given to Christians...The amount we give is a choice we make, not a percentage mandated by the old covenant, or attempted to be imposed by any human or group of humans.”
“...no church, pastor, or ministry can ‘demand’ or ‘require’ that a tithe, or all of the free will offerings that a Christian decides to give to God’s work, be given only to them.”
Merrill F. Unger, ed.- New Unger’s Bible Dictionary:
“To understand the Gospels one must not confuse the kingdom offered to Israel and the church of Christ. Christ fulfilled the law, died under the law, and set us free from the law. Therefore, to understand the Gospels one must expect to be on legal ground up to the cross (Matt. 10:5-6; 15:22-28; Mark 1:44)….
In understanding the New Covenant it also must be borne in mind that the full-scale revelation concerning grace is to be found in the Epistles, not in the Gospels. The Gospels do not present the doctrine of the church.”
Bruce Metzger – The Oxford Companion to the Bible:
“The New Testament nowhere explicitly requires tithing to maintain a ministry or a place of assembly.”
Nelson’s Bible Dictionary:
“In the New Testament the words tithe and tithing appear only eight times - Matt. 23:23, Luke 11:42, 18:12, Heb. 7:5-6, 8-9. All of these passages refer to Old Testament usage and to current Jewish practice. Nowhere does the New Testament expressly command Christians to tithe.”
John MacArthur, Jr. Commentary on the Book of Romans 9-16 (p.233):
“…Christians are not under obligation to give a specified amount to the work of their heavenly Father. In none of their forms do the tithe or other Old Testament levies apply to Christians.”
Charles R. Swindoll – The Grace Awakening (p.264):
“How and why we give is of far greater significance to God than what we give. Attitude and motive are always more important than amount. Furthermore, once a person cultivates a taste for grace in giving, the amount becomes virtually immaterial. When those age-old grace killers, Guilt and Manipulation, are not used as leverage, the heart responds in generosity.”