God formally instituted tithing in the Old Covenant Law of Moses. The tithe was to be offered to the priests and was to be used to support the priests and the Levites. And as with most of the Law, God’s people weren’t very good at keeping up with the tithe.
Then, at the very end of the Old Testament, God speaks about the tithe through his last Old Covenant prophet Malachi and reveals two huge promises that are attached to the spiritual act of tithing. Listen to what he says.
“Bring all the tithes into the storehouse,
That there may be food in My house,
And try Me now in this,”
Says the Lord of hosts,
“If I will not open for you the windows of heaven
And pour out for you such blessing
That there will not be room enough to receive it.
And I will rebuke the devourer for your sakes,
So that he will not destroy the fruit of your ground,
Nor shall the vine fail to bear fruit for you in the field,”
Says the Lord of hosts;— Malachi 3:10-11