It does not apply to the Church today, since we are under grace and not under the law (Romans ; 10:4).
The New Testament teaches proportional giving according to what we have, not what we don’t have (see 2 Cor. The New Testament also teaches that we are to (2 Corinthians 9:7). The Lord is more concerned with your heart attitude and your motivation for giving.
Don’t be a thief—save your grade, use Bib Me™ and give credit to those who deserve it!
Tithing – What the Independent Fundamental Baptist Denomination teaches about tithing and why it is wrong.
However, God has categorically promised to bless those who will so honor Him.