I believe strongly that every single person on the planet should tithe to something, somehow - and that every member who can't afford to tithe should do so anyway and then receive assistance from the communal pot. In other words, I believe in the concept of tithing and fast offerings, and I think everyone should make a conscious choice to donate to the "cause" of their conscience. My tithing recipient is the Church, and my lifetime payment of tithing and fast offerings has been a big part of my willingness to accept and not feel bad about receiving church assistance when I was unemployed for far too long and had used up all of our savings. I've been on both sides, and I really believe in it.
I believe in the principle, but I believe in it for the earthly benefits. I don't view it as fire insurance. I don't begrudge the need to tie it to an eternal reward, but I don't like to look at it that way. I prefer to see it as a way to bless the greater community in the here and now, rather than as a way to increase my chance for an eternal reward.