Thomas R. Schreiner, PHD, a theologian at Southern Baptist Theological Seminary in Louisville, Kentucky since 1997, is on record opposing tithing as a New Covenant doctrine.
Dr. Schreiner earned his M. Div. and Th. M. at Western Conservative Baptist Seminary and his PHD at Fuller Theological Seminary (Baptist). He taught 11 years at Bethel Theological Seminary. He is a Pauline specialist and the author of 11 books and scores of articles.
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Thomas Schreiner, Southern Baptist Theologian at Louisville Opposes Tithing (Again).
See Christian Living, Bible & Theology
7 Reasons Christians Are Not Required to Tithe , March 28, 2017
https://www.thegospelcoalition.org/article/7-reasons-christians-not-required-to-tithe
Comments by Russell Earl Kelly, PHD:
The source is great — Southern Baptist Theological Seminary in Louisville, KY. Now he needs to convince the Convention and other Southern Baptist seminaries and keep his 5-Point Calvinism to himself. One correction: Gentiles “never were under the Mosaic Covenant” as opposed to “are no longer the Mosaic Covenant.”
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His recent book, 40 Questions about Christians and Biblical Law, contains the follows excerpts from pages 219-220.
Page 220: “The tithe is irretrievably tied to the old covenant, which is no longer in force.”
Page 220: “If tithing were normative today, it is difficult to know what God would require. I have noted above that the amount was not ten percent. … Most of those who support tithing assume that the amount was ten percent, but Israel clearly paid more than this.”
Page 220 regarding Matthew 23:23: “But we can no more take his words as a commendation for tithing today than we can his words about offering sacrifices.”
Page 221: “Some of the principles with reference to tithing may apply to believers, but the practice itself is not required.”
Page 221: “Even though tithing is not mandated, there is no call in the New Testament to hoard one’s possessions or to live selfishly.”
Page 221: “Still, the tithe itself is not mandated by Scripture, and Scripture is our rule and authority rather than a tradition that requires believers to tithe.”