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The point that "require" is a theological issue is good, and correct. Since there's nothing in the N.T. that outlines a clear mandate to tithe after the Mosaic laws and customs it's really a dog that won't move if you don't kick it. Throw some meat in it's face and it'll jump but on face value, there's no case for it. The Jewish Christians held to their own customs as they saw fit - that was a theological issue in the N.T. In Acts 15 the Gentile converts to Christianity weren't on the hook for anything other than a few basic directives that amounted to avoiding the most common secular and non-Jewish practices they were seeing. So from an administration standpoint the first "council" determination was to not impose O.T. laws and customs on them. I'm a Gentile. The Jews can keep arguing over whatever they want to, I'm only at the party because of Christ. The N.T. makes the case that the party is one with a new ticket, but clearly not everyone sees it quite the same way. But if I build on the direction of the founding generation of Church Fathers - no tithe. There's several ways to view the topic IMO but the conclusion's the same and has nothing to do with whether to tithe or not and all to do with the New Church of Christ.