'tithe' = 'heart' -
Dead wrong. There is nothing in Scripture that supports that statement. "Tithe" = "tenth" and it is of the Law.
if you are a true 'Christian', then your heart belongs to God,
and so, The Holy Spirit will always lead you where/when/how/to 'give' where our Heavenly Father desires...
... which has nothing at all to do with tithing.