I strongly believe that the May 2014 letter read to congregation about the so-called ''forgive loan'' agreement was a precursor. A precursor to ''force tithing'' of sorts.
''We all must be ready to obey any instructions we may receive whether they seem strategic from a human standpoint or not''.
With that sentiment about ''uquestioning'' obedience in that study issue back in January 2014 seemed oddly convenient that the society would provide such a study like that just a few months before the May 2014 ''forgive loan'' letter. It seems logical that the Borg could produce a similar such ''study'' about ''obedience'' and cleverly implement a ''tithing scheme''' schenanigans not long after.
The Borg may not call it ''tithing'' per se, but could use some other mind tactic about ''Give to Jehovah'' your ''valuable'' things.