Arthur Pink, in one of the sections in this book, summarizes what God expects from us regarding the tithe. From the section: The Tithe In The New Testament:
Only God has the right to say how much of our income shall be set aside and set apart unto Him. And He has so said clearly, repeatedly, in the Old Testament Scriptures [Malachi Chapter 3], and THERE IS NOTHING IN THE NEW TESTAMENT THAT INTRODUCES ANY CHANGE or that sets aside the teaching of the Old Testament on this important subject.
Christ Himself has placed His approval and set His imprimatur upon the tithe. Woe unto you, scribes and Pharisees, hypocrites! for ye pay tithe of mint and anise and cummin, and have omitted the weightier matters of the law, judgment, mercy, and faith: these ought ye to have done, and not to leave the other undone (Matt. 23:23). In that verse Christ is rebuking the scribes and Pharisees because of their hypocrisy. They had been very strict and punctilious in tithing the herbs, but on the other hand they had neglected the weightier matters such as judgment, or justice, and mercy. But while Christ acknowledged that the observance of justice and mercy is more important than tithing - it is a weightier matter -while, He says, these they ought to have done, nevertheless He says, these other ye ought not to have left undone. HE DOES NOT SET ASIDE THE TITHE.
He places justice and mercy as being more weighty, but He places His authority upon the practice of tithing by saying, These ought ye to have done, and not to leave the other undone. It is well for us if we by the grace of God have not omitted justice and mercy and faith: it is well if by the grace of God those things have found a place in our midst: but the tithing ought not to have been left undone, and Christ Himself says so.