Tithing is mentioned in both the Old Testament and New Testament. Although there are more references to tithing in the Old Testament, references in the New Testament include Jesus speaking about the careful tithing of the Pharisees in Luke 18:12 and another mention of the concept in Matthew 23:23.
In Matthew 23:23, Jesus chides the teachers of the law and Pharisees for only tithing a tenth of their spices while neglecting the importance of justice, mercy and faithfulness. While the Old Testament required a tithing of 10 percent, no equivalent mandate appears within the New Testament. The New Testament instead tells people to give what they can.