In his book "The Treasure Principle," Randy Alcorn reflects on the concept of tithing and questions whether it should still be viewed as the minimum standard for giving among New Covenant believers. He challenges the notion that followers of Christ might be expected to contribute less than those in the Old Testament, suggesting instead that they might be called to contribute more.

Alcorn emphasizes that Jesus elevated the standards of righteousness, indicating that spiritual expectations have evolved rather than diminished. By referencing Matthew 5:27-28, he asserts that the principles of giving and generosity should align with this higher calling, urging believers to consider the implications of their contributions in light of their faith.