Typically, the tithe should be given to the local church where you worship. Tithes support your pastor and ministry staff members who are actively serving you, and they help maintain the work of the church in your community. Tithes also helps pays the church expenses such as water and light bills.
The New Testament talks about the importance and benefits of giving. We are to give as we are able. Sometimes that means giving more than 10 percent; sometimes that may mean giving less. It all depends on the ability of the Christian and the needs of the Church. We should diligently pray and seek God’s wisdom in the matter of participating in tithing and/or how much to give (James 1:5). Above all, all tithes and offerings should be given with pure motives and an attitude of worship to God and service to the Church. "Each man should give what he has decided in his heart to give, not reluctantly or under compulsion, for God loves a cheerful giver" (2 Corinthians 9:7).
The practice of tithing provides a regular reminder of your dependence on God. In good times, tithing helps you remember that God is the source of all blessings, and it allows you to demonstrate your gratitude for His care. In hard times, tithing motivates you to remember God’s faithfulness, and it enables you to demonstrate trust in God to provide for all of your needs.