How do you identify the most genuine Christians in a church? Why, by the financial records, of course., especially if they're tithers. But is this a Biblical standard?
No.
Someone can give large sums of money to the church and not even be a Christian - just someone who believes in doing good deeds and supporting the work that the church does.
If you want Biblical teaching on tithing it can be found in Deuteronomy 14:22-29, Deuteronomy 26:1-2, Leviticus 27:30 and a few other places.
From these passages we can see that the tithe was always food - 10% of their crops. They were to take this 10% to the temple and then eat it, in thanksgiving for what the Lord had given to them - not forgetting the priests, who had no allotments, and the poor among them.
The only time that money was involved was if the Lord had blessed them so greatly that 10% of their crops was too heavy to carry. Then they were to take the 10%, sell it, take the money to the temple, buy more food with it and eat that.
So if someone is insisting on tithing according to OT guidelines and principles, that is what should happen; the congregation take lots of homegrown fruit, veg, herbs etc to church, have a sit down meal, with the clergy, invite the poor to come in and everyone celebrate God's goodness.
If you are talking about giving according to NT principles; the early church shared everything, although money from the sale of property was still theirs to do with as they pleased. If Ananias and Sapphira had said to the Apostles; "this is some of the money we received from the sale of our property", it would have been ok, Acts of the Apostles 5:4. Instead they lied, claimed they were giving it all to God but kept some back for themselves.
Christians were urged to give money to help support other churches, but Paul said that they should not give out of compulsion, for God loves a cheerful giver.
The widow at the temple was commended for giving everything.
There is no mention of a tithe, nor even giving 10%. NT teaching is that ALL comes from God and belongs to God.