Although Christ brought an end to the curse of the Law and did away with the ceremonial requirements involving sacrifices, dietary restrictions, washings, circumcision, holy days, and a host of other ordinances, He did not terminate the moral obligation of the Law.
Though we are no longer in the legal bondage to the Laws of Moses (Gal. 4:5) or justified through the works of the Law (Gal. 2:16), the gospel of grace has not canceled our Christian responsibility to live up to the spirit of the Law or its righteous requirements. We have been called to fulfill the “righteous requirement of the law” (Rom. 8:4) by walking in the spirit and not the flesh.
This is an important, underlying consideration concerning the doctrine of tithing. It is not a dead, legalistic observance but an act of spiritual consecration which involves our heart attitude toward God. It touches upon our moral responsibility of spiritual stewardship, honesty, faithfulness, thankfulness, and heartfelt devotion. It challenges the carnal spirit of materialistic affection, greed, covetousness, ingratitude, and selfishness. Tithing is an external act which should reflect the godly virtues of the heart towards Christ.