The tenth was to be given to God’s representatives as an acknowledgement that all things belong to Him. It is not just any tenth that God desires. His tithe is not to be withheld from His treasury for ample periods of time. The Tithe offering is to be the willing sacrifice of the firstfruits of all your increase. We’re told that this was the manner in which the tribes of Israel tithed: “the children of Israel brought in abundance the firstfruits of corn, wine, and oil, and honey, and of all the increase of the field; and the tithe of all things brought they in abundantly.” (2 Chronicles 31:5)
We see a fitting illustration in the history of Cain and Abel. Abel “brought of the firstlings of his flock and of the fat thereof. And the LORD had respect unto Abel and to his offering.” (Gen. 4:4) But it was not so with Cain. “And in end of the days, it came to pass, that Cain brought of the fruit of the ground an offering unto the LORD…but unto Cain and to his offering he had not respect.” (Gen. 4:3,5) What was the difference? Aside from the subject of what types of offerings were commanded, Abel brought the first and best nourished of the flock as an offering. Cain’s offering however was at the end of the days when the harvest was ended; thus it was not the firstfruits. Abel’s offering suggests that it was an offering of faith and gratitude to the Great Giver of salvation.
Many make a similar mistake of Cain. It is reasoned that we may tithe when all the bills are paid, groceries and insurance payments are settled. The remaining ten percent will be given “at the end” when you are well situated. But the offering of Abel was to reflect Christ, the firstborn of heaven who was offered up as a sacrifice to save the sinner. As God the Father gave His Firstborn Son as an offering, so we are to consecrate all we have by giving the first of our increase.  Thus the tithe offering is to be consecrated to Christ as a revelation of the great offering made for our salvation.
In another illustration, when Israel was to take the promised land, Jericho was the first city to be overtaken when the Jordan river was crossed. However, Jericho was not to be inherited by anyone. When Joshua was by Jericho, the Lord appeared to him, and declared that the ground upon which he stood was holy- it belonged to God. “And the city shall be accursed, even it, and all that are therein, to the LORD…And ye, in any wise keep yourselves from the accursed thing, lest ye make yourselves accursed, when ye take of the accursed thing, and make the camp of Israel a curse, and trouble it. But all the silver and gold, and vessels of brass and iron, are consecrated unto the LORD: they shall come into the treasury of the LORD.” (Joshua 6:17-19) The first of the inheritance belonged to the Giver of the land. It was holy, and set apart to the LORD to symbolize judgment against sin. All of the silver and gold was to go into the Treasury Storehouse where the tithes of the priest were kept, that it might be employed for a holy purpose.
When Achan took treasure from this land, from the tithe, it became a curse to the entire congregation. As long as Achan had this, Israel had no strength for the rest of the conquest of the land they were to inherit. They would not have victory, and would not have the presence of God to fight their battles for them. How serious a warning is this to both the individual and the church! If the first is witheld from God, the rest of the increase becomes a snare and a curse. Not only this, but God’s Spirit, providing strength and victory to both the individual and the church, is withdrawn when sin is in the camp. This is the inevitable and terrible result of the withholding of the holy tithe.
God cannot bless robbery. Despite these warnings in the Word of God, we are told that this very issue would be prevalent amongst God’s people in the last days. For this cause, He raises up His representative priests in making a call to “Remember the law of Moses, my servant, which I commanded him in Horeb for ALL ISRAEL, with the statutes and judgments.” (Malachi 4:4)
One of the seemingly obvious commandments, yet most overlooked is the sacredness of the Tithe to expel out unbelief and covetousness out of the camp, and to furnish aid in giving strength to the work of God. The statute of tithing has been, according to the Most High, sadly neglected. “Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings. Ye are cursed with a curse: for ye have robbed me, even this whole nation.”
(Malachi 3:8-9)
He calls it robbery, and that the whole nation of Israel, which is the entire church, is guilty of withholding from Him what belongs to Him to support His cause. He declares it brings with it a curse. And this is that curse which “curse your blessings.” (Malachi 2:2) How important is it to regard that God receives the first, and that the tithe is holy to Him?

What is Tithing and Where Does It Go?, go here.
To see the motive for tithing, go here.
“What can I return my tithes?”, go here.

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