Never does he convey a negative attitude toward that practice. In fact, in both Mt 23 and in Lk 11, Jesus tells those who are tithing to keep doing it. Jesus' concern is that those persons were tithing while refusing to be deeply devoted to God and to His people. The writer of Hebrews also refers to tithing in Heb 7. What is vitally important, it seems to me, is the person whose example of giving Jesus specifically commends.
Many rich people put in large sums.
A poor widow came and put in two small copper coins, which are worth a penny. Jesus refers to tithing and never says anything negative about that practice. How can we, we who are so blessed materially, give less than a tithe. How can we pretend that we have given ourselves to the Lord if we give less than the scribes and the Pharisees did to the Lord. Studies indicate that the average contribution in American churches is approximately 2.5 percent of members' income.