The New Testament teaches believers to pay tithes according to the law and states that the principle existed since the time of Abraham. The New Testament also teaches that blessings come from the payment of tithes, saying that a good measure or blessing will be poured out upon the individual in Luke 6:38.
Hebrews 7: 1-10 explains that tithing is a religious law that existed at least back to the time of Abraham when he gave one-tenth of all to Melchisedec, the king of Salem. The chapter goes on to explain that the Tribe of Levi, descendants of Abraham through Jacob, receive those tithes as the holders of the priesthood.
The New Testament goes on to instruct people to give with a cheerful heart. Paul warns that tithes should not be given grudgingly in 2 Corinthians 9:7 and continues on to say in Philippians 1:14 that giving should not be forced. The New Testament teaches that all people can tithe as long as they give what they can. For instance, Luke 21 recounts the story of a widow giving two coins, which was all that she had. Jesus Christ goes on to say that this woman gave more than all rich men because she gave when she had nothing.