You will not find a Protestant sermon on tithing until the nineteenth century. The early church Fathers said that Christians don't tithe, they give offerings. The Roman Church, however, taxed its members but this is not the same thing. The interest in tithing began when the church became more evangelical and needed money for missions, which really got jump-started in the 19th century.
Now, most fundamentalist churches preach tithing, though the mainline denominations, by and large, don't. There are some scholars, even today, that preach against tithing as mandatory. However, Congress outlawed mandatory tithing.
Now, why would anyone be against tithing? Firstly, no one can out-give God and the principle of giving an orderly amount that is commensurate with your income still stands. But, and this is an important "but," the tithe was a tax on Israel as a theocratic state to support the temple. They had no choice and it was duly collected. It is parallel to us as we pay our taxes. Sure, God is going to bless the individual who gives selflessly, but not because he thinks he is obligated to. God is no man's debtor. "For God loves a cheerful giver" (2 Cor. 9:7). We are not to give by compulsion or because we "have to"--we should give because we "want to." Soli Deo Gloria!
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