The following is a text version of Mike Williams' teaching cassette on "The Tithes" (gospelrevolution.com).

Key Areas On The Teaching

SHARING ON TITHING
Everyone has heard something about tithing. I don't care what church you are from or what denomination you are from, or what non-denomination you are from. You have heard something about tithing. What most of us know about tithing is, number one, that the tithe does mean tenth. It is something that's been told to us, that we are required to give ten percent of our income to the church. This is taught to us out of the book of Malachi. I am going to touch on that, and a whole lot of realms. There is going to be a myriad of different points that we will be bringing out. This is going to give you a basic outline of where you yourself can go back and study the subject of tithing. I think this will help you to come to a decisive conclusion , which I prayed for, about the subject of tithing, and giving a certain percentage, called ten percent to the church, out of your income, for a certain purpose. The New Testament contains very little about tithing. In fact I will tell you before we get into Scripture, that there is no instruction in the New Testament to tithe. 

THERE IS NO INSTRUCTION IN THE NEW TESTAMENT TO TITHE.
Now, I am going to be sharing with you why we have taken the instruction out of the Old Covenant to tithe. I want to show you by what logic we (ministers), say that we should tithe and based on that, we are going to look at that logic in its entirety, to see whether it holds. We want to start in Hebrews chapter seven. This is the only place in Paul's letters that I can personally find, where Paul even wrote about the tithe. Many people debate the issue as to whether Paul even wrote the book of Hebrews. If Paul didn't write the book of Hebrews, then Paul never mentioned the tithe one time. There are a lot people who say he did not write the book of Hebrews, but I personally believe he did, because of the comparative writing that is used. It convinces me personally. 
    Hebrews 6:20 "Whither the forerunner is for us entered, even Emmanuel, made an high priest for ever after the order of Melchisedec." Now there is a comparison here between Emmanuel and Melchisedec, that is the reason for mentioning the tithe. Read it in it's context: Hebrews 7:1 "For this Melchisedec, king of Salem, priest of the most high God who met Abraham returning from the slaughter of the kings, and blessed him (Melchisedec blessed Abraham)."  After Melchisedec blessed Abraham, what did Abraham do? Hebrews 7:2 "To whom also Abraham gave a tenth part of all (or a tenth part of the loot)." Now this is a reference back to the very origin of the tithe. The tithe does have two different branches in the Bible. One is the tithe through which Abraham gave and the other is the tithe that was under the law. There is two different ones. The difference in these two and you will begin to see it clearer as we go, is that Hebrews 7:1 is referring to the very first one. This is the very first time that the tithe was ever mentioned, which was Abraham's encounter with this being called Melchisedec: Hebrews 7:2 "To whom also Abraham gave a tenth part of all" and that all means of the loot or the spoils of battle after he came from slaughtering the kings. He (Abraham) gave ten percent of the slaughter in the this battle that he had came, from the loot or bounty that he had gained from the slaughter of the kings and winnings of that battle and ten percent of that went to him (Melchisedec). 

There is a bit of difference between this and the ten percent spoken of , or the tenth, spoken of in the Levitical Law, or in all the way spoken through the Bible. Now Hebrew 7:2,3 continues to say: "By interpretation King of righteousness, and after that also King of Salem, which is King of peace (speaking of Melchisedec). Without father, without mother, without descent, having neither beginning of days nor end of life; but made like unto the Son of God; abides a priest continually." It didn't say that Melchisedec was the Son of God. It said that he was made like unto the Son of God. So to come to a conclusion that Melchisedec was Emmanuel, I think is stepping just a little bit to the point of assumption. All we can do is accept what the Bible tells us about Melchisedec, instead of trying to assume who he was. We know no more about him than what the Bible tells us. And to go to any other degree would be to assumption. Hebrew 7:4-6 "Now consider how great this man was unto whom even the patriarch Abraham gave the tenth of the spoils. And verily, they that are the sons of Levi, who receive the office of the priesthood have a commandment to take tithes of the people according to the law, that is of their brethren , though they come out of the loins of Abraham. But he whose descent is not counted from them received tithes of Abraham and blessed him that had the promises." Did Abraham already have the promises? You see Abraham already had the promise! Did Abraham already have an increase? Yes! The one thing that most of the religious world tries to motivate us into tithing is that we will be blessed by God if we tithe. That blessings of God will come to us. Now if we are going to maintain the tithe because it came before the law then we must eliminate all of the things about the tithe that was under the law. How many of you can see that there was the tithe that came through Abraham and then there was the tithe that came under the law?-...continue?