Tithing under the Law was not a blanket 10 percent from any and every source of financial increase. Law by its nature is specific. The Law specifically defined the “tithe” and the process of “tithing.” It was to come from the land. It was the increase of fields, vineyards, trees, flocks, herds, and honey from beehives. (Lev. 27:30, 32; Deut. 12:17, 14:22, 23; 2 Chron. 31:5, 6; Neh. 10:37, 12:44, 13:5, 12)
Unless Jesus had agricultural produce from the land, increase from fields, vineyards, orchards, flocks, herds, and beehives, which were designated by the Law to be tithed on, he would not have been tithing. Even if he gave 10 percent of his carpentry income or a tenth of his ministry offerings, it would not have been called the “tithe” according to the Law's definition. We know that he gave to the poor, but he would not have been focusing on a percentage. That would be irrelevant to the principle of freewill offerings and to the spirit of giving.