#1. Believers are no longer under the Mosaic covenant (Rom. 6:14–15; 7:5–6; Gal. 3:15–4:7; 2 Cor. 3:4–18). 

The commands stipulated in the Mosaic covenant are no longer in force for believers. Some appeal to the division between the civil, ceremonial, and moral law to support tithing. Yet these divisions, I would observe, are not the basis Paul uses when addressing how the law applies to us today. And even if we use these distinctions, tithing is clearly not part of the moral law. It’s true the moral norms of the Old Testament are still in force today, and we discern them from the law of Christ in the New Testament, but tithing is not among these commands.