Those who die for themselves to live a life under Christ´s lordship, guided by the Holy Spirit, are free from the dictates of the law of Moses (Galatians 5:18), which governed the behaviour of the Israelites, including their financial obligations.
The Israelites were citizens of a terrestrial homeland, and they had their temple and earthly priesthood to supply their spiritual needs. The law instructed the people how to sustain those institutions, by taxes levied on their production.
The Lord Jesus, however, not only provided a free salvation, but He freed His flock of any financial obligations. Their homeland is in heaven (Philippians 3:20) and their temple is spiritual, formed by all those who are redeemed and inhabited by the Holy Spirit (Ephesians 2:21), all of them being priests (Revelation 1:6).
The kingdom of Jesus Christ is not of this world (João 18:36), and there is no place on earth assigned for sacrifices and worship because “God is Spirit, and those who worship Him must worship in spirit and truth” (John 4:24). Therefore, they do not require a tax for their sustenance.
This said, what must the redeemed do with the earthly wealth they come to possess? There is a warning on the part of the Lord Jesus that they must not lay up for themselves treasures here on earth "where moth and rust destroy and where thieves break in and steal", but seek instead to lay up treasures in heaven, where they don't run such risks (Matthew 6:19). The covetous will not inherit the kingdom of God (1 Corinthians 6:10).
Nevertheless, the saints are encouraged to work for their own sustenance (1 Thessalonians 4:11, 12), and of their families, and also that they may have something to give to him who has need (Ephesians 4:28). The Lord Jesus told two parables that help to explain the correct way to face the acquisition and distribution of wealth:
The parable of the talents (Matthew 25:14 - 29): Independently of the time in history where it is most applicable, we have here the principle of rewards to the faithful servants who had used well what had been entrusted to them, for the benefit of their absent Lord, and the punishment of the negligent servant who did nothing with it. Among the varied "talents" that a servant of Christ can receive is that of prosperity in material goods. He, as that servant, should not consider himself to be the proprietor of such goods for his personal delight, but as an administrator of them for the Lord´s benefit.
The parable of the astute steward (Luke 16:1-9): It is a parable difficult to understand, for it seems, at first sight, that the steward was dishonest, however the Lord praised him for having dealt shrewdly. The explanation is that the steward had authority to negotiate, and because of that he could legitimately give discounts if he wanted, and the discounts won him the affection of customers who benefitted, and they would help him when if he found himself unemployed.
Applying it to the servants of the Lord Jesus, the basic teaching is that the Christian should use the goods under his trust with wisdom and discernment, in such a way as to assure him of a good reception in heaven. In other words, he should apply the goods of this world that he administers for the Lord for the spread of the Gospel, contributing to the salvation of souls that will be eternally thankful for it.
Each servant of Christ is personally responsible to Him for the administration of his goods, for the destination of what he distributes and for the way in which he does it (Romans 14:12), and “let each one give as he purposes in his heart, not grudgingly or of necessity; for God loves a cheerful giver” (2 Corinthians 9:7). The contribution for the work of the Lord you is the privilege of all His servants, and having a “willing mind it is acceptable according to what one has, and not according to what he does not have” (2 Corinthians 8:12).
Direct preaching, as much as the care of the flock and the teaching of the Word constitute an integral part of the spread of the Gospel. Also the production of books and other literature, the use of radio, of television and of the Internet etc., are very useful modern instruments, if not essential, for sowing.
All these activities demand material resources, and the servant of God will search for His direction to make his contribution according to His will. He himself may be an evangelist, a pastor or a teacher, which are spiritual gifts, and uses his material resources to exert them.
Another principle given by the Lord Jesus is of maintaining secrecy on offering, to avoid being seen by men and to be honoured by them (Matthew 6:1-4). If a middleman is used, there won't be the secrecy that should be kept for who gives and for the beneficiary. How honoured in this world are they who give great amounts on behalf of some campaign or make charitable deeds! However, that honour will remove their reward reserved by the Father to those who give in secret..
The honour of this world is often deceiving, being given to those who less deserve it, according to another principle that our Lord gave us: before God, the value of the contribution increases in proportion with how true a sacrifice it represents to who makes the offering (Mark 12:41-44). So who gives from his abundance gives less than who gives from his livelihood.
The concept of “church”, in the sense of an oversight with the right of collecting all of the contributions of their members destined to God doesn't have a basis in the Bible. An oversight is not entitled to collect a membership tax, as if it were a club, nor of collecting a "tithe" of the members of the church. The oversight is not the church, period. The local church consists of the group of all its members.
The maintenance of a building for use in the meetings of the church, its furniture and utensils etc., is an expenditure which its members will support in accordance with criteria which they may establish themselves. In the same way they will contribute for some fund of the church in aid of the needy in the church, widows without support (1 Timothy 5:3 - 6) etc.
A member can, for his own account, delegate to overseers or other brethren the right to make the distribution of his donation, but the responsibility before God continues to be primarily his. He must make sure himself that the purpose of the donation is correctly fulfilled, to prevent that what is dedicated to the Lord is used for other ends by unscrupulous people.
In chapters 8 and 9 of 2 Corinthians, we have the example that Paul gives us as to how the offerings of the brethren in Macedonia to the believers in Judea were made through their churches and of the carriers especially chosen for this purpose.
It is to be noticed that the apostle imposed nothing on those brethren, but it was they who insistently requested Paul for the privilege of participating in the assistance to the saints, having first delivered themselves to the Lord (2 Corinthians 8:4 - 5).
Paul finishes chapter 9 assuring the brethren in Corinth that:
The abundance of the harvest is in a direct ratio with the amount that is sown (v. 6).
God is powerful so that those who sow always have everything that is necessary in all things to have an abundance for every good work (verses 8 to 11).
The ministerial service of contribution does not only supply the needs of the people of God, but abounds in expressions of gratitude and praise to God (verses 12 and 13).
In their prayers, the beneficiaries are full of love for those who contributed, because of the exceeding grace that God gave them (verse 14).