This is at least one modern evangelical view...
It is true that the New Testament really does not prescribe tithing, that is, giving 10% of your income. It does, however, prescribe giving:
Each one must give as he has decided in his heart, not reluctantly or
under compulsion, for God loves a cheerful giver. 2 Corinthians 9:7
The church at Phillip specifically financially supported the ministry of Paul:
Even in Thessalonica you sent me help for my needs once and again. Philippians 4:16
Another aspect is to consider that, as believers, we understand that everything we have comes from God, so we must honor God with 100% of our income, time, talents, and possessions--not just 10% of our income.
So, since there is a prescription to give, but not specific amount prescribed, it is common to use the tithe (10%) as a great pattern to follow.
So, in most biblically oriented circles that I've been involved with, the tithe is a great benchmark. That means we are free to give whatever amount and should cheerfully give generously to the work of Christ all over the world. Generosity may mean 5% for some, but others may be able to comfortably give 15%-20%.
Indeed, for people with very high income levels, 10% could be considered hardly generous. The point is to be as generous as we can and to enjoy the pleasure of giving. My personal hope is to continue increasing my percentage as my income grows.
It really is more blessed to give than to receive, and this is true in many different ways.
