Where is it carried forward into the NT? I submit to you that it most certainly is not.
The tithe is a part of the Law of Moses.
The NT has two very clear statements about gentiles keeping the law:
(1) Act 15:5 But some of the sect of the Pharisees who believed rose up, saying, “It is necessary to circumcise them, (gentile believers) and to command them to keep the law of Moses.”
The church counsel at Jerusalem specifically and clearly refuted that teaching. In their response, according to Acts 15:23-29, in the letter sent by them to the Gentile believers, they stated:
The apostles, the elders, and the brethren,
To the brethren who are of the Gentiles in Antioch, Syria, and Cilicia:
Greetings.
Since we have heard that some who went out from us have troubled you with words, unsettling your souls, saying, “You must be circumcised and keep the law”—to whom we gave no such commandment—it seemed good to us, being assembled with one accord, to send chosen men to you with our beloved Barnabas and Paul, men who have risked their lives for the name of our Lord Jesus Christ.
We have therefore sent Judas and Silas, who will also report the same things by word of mouth. For it seemed good to the Holy Spirit, and to us, to lay upon you no greater burden than these necessary things: that you abstain from things offered to idols, from blood, from things strangled, and from sexual immorality. If you keep yourselves from these, you will do well.
Farewell.
(2) Paul's letter to the Galatians we find:
Gal 3:10 For as many as are of the works of the law are under the curse; for it is written, “Cursed is everyone who does not continue in all things which are written in the book of the law, to do them.”
Yet many pastors will intentionally put their sheep under the curse of the law by warning them not to "rob God" by not giving "God's tithe" according to their false revision (perversion) of the Law of Moses. I have seen people who were struggling to make ends meet be brow-beaten by "teachers of stewardship" who were hired to come to a church a get the weekly receipts up. The poor were made to feel that they were not really saved or at all Christian if they so lacked faith that they fed. clothed and sheltered their children before they "paid" their tithes. Such preachers will answer to God for their oppression of His flock.
There is no instruction whatsoever in the New Testament to give a tithe. Whenever Jesus spoke of the tithe, he was speaking to Jews under the Law, not Gentile, Christians under Grace whom the scriptures specifically exempts from the requirements of the Law.
If it was carried over from the OT then we should follow it by taking a vacation to Jerusalem where we would rejoice before the Lord (party!) with our tithe two years out of three. Only in the third year would we be bringing it to the "storehouses" in our communities (if they have such things) so that there provision for widows, orphans, aliens, and Levites. (I have never met a Levite. Have you?)
The common teaching on tithing is a perversion of the word of God and, IMO, a concerted to put people back under the law of Moses in order to insure the income necessary to sustain the local church facilities and personnel. It imposes a burden which the letter in the book of Acts, which I cited, specifically instructs the Gentile churches NOT to impose upon Gentile believers and is, therefor, in direct conflict with the word of God.
Jesus teaching set a different standard. He said that to love God and your neighbor fulfilled all the law and the prophets.
On the subject of giving Jesus said: “Give to him who asks you, and from him who wants to borrow from you do not turn away." (Mat 5:42)
And Paul said: So let each one give as he purposes in his heart, not grudgingly or of necessity; for God loves a cheerful giver. (2Co 9:7)
Paul also gave instruction to pastors that they should provide for widows from the money given to the church. Do churches keep lists of widows according to Paul's instructions? (1Tim 5) I know of none which do so.
Christians should be taught to be frugal and not be drawn into the consumerism (Mammon worship) of our society. We really don't need all the toys which our consumer-based economy is dependent upon. We should avoid being in debt. Then we will have an abundance to give freely as we purpose in our hearts to do and to rejoice that we have had the ability to give out of love rather than out of the compulsion of the Law.
And that's my story and I'm stickin' to it. (har-UMPH!)
jim