How does Wayne T. Richards interpret modern tithing versus biblical tithing?

Wayne T. Richards draws a sharp line between biblical tithing and modern church tithing.

Biblical tithing, as he explains it, was:

1. An Old Covenant law for Israel
2. Always agricultural (food and livestock, not paychecks)
3. Structured in multiple tithes (Levitical, festival, and poor tithe) to support Levites and the needy

Modern tithing (10% of income to a church) he sees as:

1. A man‑made system, not a New Testament command
2. Often used for institutional upkeep rather than the poor
3. Sometimes enforced with fear and guilt, which he calls deceptive

He teaches that New Testament giving should be cheerful, Spirit‑led, and focused on the poor and those in need, not a compulsory religious tax.

Would you like a simple comparison chart you can share or teach from?