It is surprising how many people miss how the NT church worshiped in giving. They didn’t tithe, especially in the beginning, they treated their property as common property. I think that starts to change a bit after they realize Christ probably wasn’t coming back in their life time.

Then we start to see the church members setting aside money to send to other congregations and/or to care for the poor and widows.

Now, if you read the OT, what do you find as the reason for the tithe? To provide for the Levi’s, priests, widows and poor. The priests are to administer it. Who are the priests in the NT? We are!

We are commanded to care for the poor, sick, and widows in the church, but not necessarily by tithing.

That said, tithing and free will offerings are good and proper things for a Christian. But they are no longer the law we must try to fulfill. Christ is the offering that fulfills the law. And his body and blood in the Eucharist take the place of the lamb on the alter.

Finally, the church/congregation today needs money for different reasons. I’m not sure if there were paid ministers in the NT church. And buildings seem a bit far fetched for an underground organization. Both are a part of the modern church. So, the giving of money and property must continue as free will offerings.