My definition of TITHE: a Jewish concept, based on specific Biblical "commands". This concept has been borrowed & applied to apply within Christianity, but in ways most likely presumed (will explain).

TITHE, commandments

If I recall right there are 3 verses which directly command Israel to tithe.

1) Israel is commanded to set-apart 1/10 of their "increase" from the fields year by year (Deut 14:22)

2) Israel is commanded to eat that tithe at the place God chooses (later determined to be Jerusalem). (Deut 14:23 & 12:17)

3) Israel is commanded to give a second tithe every 3rd year to be laid-up in the gates of their local community for the support of the Levite, widows, orphans. (Deut 14:28)

Various laws are derived regarding these commands, and help explain to Israel HOW the commandments to tithe should be applied.

(a law is a specific method of applying a command, usually derived by rabbinic decree based on specific and careful study of the Biblical text. There are 613 commands in the Torah, but thousands of laws to help explain how to obey these commands, a discussion of Moses' father-in-law's advise is useful here, but must be seen through Jewish eyes rather than Christian in order to appreciate the significance of this idea).

for example ...

- the increase of animals from the flocks & herds, when tithed, are NOT to be selected by value (for good or bad), but by whichever one is the tenth as they are counted one by one at random (Lev 27:32)

- the second tithe was  above and beyond that which was given every year. Levites and others who had no solid income would come and eat this tithe as needed (Deut 14:27-29.

- being mostly an agrarian society (farmers) Israel was expected to bring their tithes in the form of food, but if they lived too far away from Jerusalem, or if it was too hard to carry that much, they could turn it into money & bring that to Jerusalem AND "bestow that money for whatsoever thy soul lusteth after" including meat, grain, wine, strong drink, etc. (Deut 14:24-26)

- and of course there are laws galore for this, as well as later rabbinic determinations. After the destruction of the Temple the tithe is no longer in force, it cannot be obeyed without a Temple. Traditionally many people tithe to a rabbi or institute, allowing them to distribute as they see fit, as a thank offering of sorts, but this is purely a tradition, not an exercise of the commandment.

NOW to Christians

Pastors often reference Abraham as an example of tithe, since he gave a tithe to Melchizadek (the King of Jerusalem) after he rescued Lot from being captured during a war (interesting story, especially in the context of Karate etc). They are fond of reminding Christians how that tithe was given before the commandments and thus precedes the Torah, and that Christians should likewise then give 10% of their income to the ministry.

MY opinions

I find the precedent (a determination based on some preceding decision or event) of Abraham's tithe to be self-serving toward those who derive a living from the gospel, and toward ministries which need capital to 'survive'.

I don't believe is wrong per se for them to determine this, but that it's a poor evaluation of the commands & laws & is a determination weighted heavily in favor of accumulating wealth.

My own determination was not popular among those leaders with whom I shared it (granted, none saw it with open eyes, so they likely didn't see the big picture of it's value), but I'll share it here for the sake of telling it once more...

1) it seems to me that God's intent for the tithe was MORE about fellowship, since the commands/laws pertaining to it all come to folks sharing their tithe in a sort of feast, inviting friends & family to help them eat it (imagine bringing 1/10th of a year's increase to one meal in a distant city, no refrigerator for leftovers... better have others to share that food/drink).

So ... I think it best if we use our tithes to encourage friendship, invite folks out to eat & foot the bill, or host a feast for friends. In so doing fellowship is promoted, acquaintances become friends, and family bonds are strengthened.

2) I find a precedence for giving money to the leaders of a church community from your basic tithe to be careless. It is throwing away an opportunity to carefully think through how to build/mend relationships in love & respect. It is instead giving your own responsibility over to those leaders to distribute that tithe, and sadly many times it is swallowed-up by excessive overhead & bloated expenses, when it could have been used much more wisely for "the kingdom of God" if it had been shared at a grass-roots level by the one whom God originally gave the money to.

I see Jesus exercising this with his stories of inviting those who can't repay a feast, etc.

I also see this in Paul's warning about "love feasts" (1 Co 11:21) becoming drunken events. These may have been (speculation on my part) some combination of early Christian tithe and communion, where-in people exercised the fact that 'tithe' included turning money into strong drink or whatever your "heart lusted for", and they were feasting but not carefully sharing that feast with others, and were also making an excuse to be drunk.

3) Christian tithe, in my opinion, is by no means a command of any kind. Like most "commandments" it was given TO Israel alone, and was not intended for the gentiles. But, it is a fine example of how God desires that we would be thoughtful about how we spend our money, and that we should consider investing it in strengthening relationships and extending His Kingdom. Not being a command, it takes the pressure off the individual, and leaves lots of room for creativity & generosity.

4) as to caring for the church and it's workers and programs? Perhaps the second tithe is a better example?

A pastor is perhaps in some ways similar to a Levite, though they are NOT born without an inheritance in the community, and like the Levites should be encouraged to work if need be, but if the community feels their time is valuable and they choose to support an individual for full-time gospel work, then ok. But that community has a responsibility still to weigh the value of that individual's labor and the cost of their community's ministry, they should NOT just leave the spending up to a "pastor" to do as he pleases. This is where a board of directors, or board of "elders" is crucial, and that board should be directing the ministry, not the pastor alone (though he may be on that board).

So ... perhaps something like 1/3 of what a person determines to be their "tithe turned into money" could be given toward community ministry? Again, this should be carefully considered, not blatantly thrown into a plate from a sense of guilt or a plea to feed the bloated monster of what may be an out of control ego determined to prove it's own value to the religious community (absolutely no examples are intended there, but just the concept that none of us are without the temptation to gain approval, and the heart is a sneaky device, fooling mostly ourselves. Any ministry can have a degree of this, and examples are not hard to find).

Whew ... that was wordy, but hopefully fairly concise. Feel free to ask questions or throw your own thots in the ring. I'm mostly rolling with my own ideas here, since the topic is hard to discuss with others, since most defend the tradition from some sense of honor rather than from common sense & scripture, and thus it would he helpful to have open discussion on the topic and let pieces fall together or fall-away as need be to make it a more useful idea.

Post-script

For those who argue a God-fearing believer should not drink... notice that God's command to Israel includes them bringing wine, which was a very typical product for the farming community, and a tenth of it was to be given (drank/shared) as well as grain, meat etc. Any argument that this was non-alcoholic is ridiculous, as the ancient world had no such taboos, and in fact rabbinic law required that wine for Passover (example) have alcoholic content. Further evidence is the fact that God's command includes "strong drink" (fermented drinks like whiskey) among the list of 'lustful' items which can be purchased with money from distant/large tithes. If it is argued that this is a 'lust' & should be avoided due to righteous behavior then consider that food is top on that same list, and is an indulgence far more commonly used to excess & justified well-beyond healthy behavior. While drunkenness should be avoided, gluttony is likewise dangerous and the value of feasting within it's context should be weighed with the same intent as drinking alcoholic beverages in my opinion.