The most complete passage in the Bible on tithing is in Malachi 3:8-12. (MSG – Bold emphasis mine)
8 “Begin by being honest. Do honest people rob God? But you rob me day after day. “You ask, ‘How have we robbed you?’ “The tithe and the offering—that’s how! 9 And now you’re under a curse—the whole lot of you—because you’re robbing me. 10 Bring your full tithe to the Temple treasury so there will be ample provisions in my Temple. Test me in this and see if I don’t open up heaven itself to you and pour out blessings beyond your wildest dreams. 11 For my part, I will defend you against marauders, protect your wheat fields and vegetable gardens against plunderers.” The Message of God-of-the-Angel-Armies.
12 “You’ll be voted ‘Happiest Nation.‘ You’ll experience what it’s like to be a country of grace.” God-of-the-Angel-Armies says so.
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The tithe makes a way to rebuke or drive back (v. 11) the corrosive, devouring power of the curse – the power of mammon (v. 9). The “curse” isn’t something God puts on you to get even. “Cursed” means that you try to manage for yourself. You’ve got a purse with holes in it; things drain out fast. “If it’s not one thing, it’s another,” and then, it’s not just the problem of money—it’s all the pain, irritation, anguish, stress and strife over money that messes up homes and families.
The tithe doesn’t only release financial blessings. When you come
under the covenant of giving—a new dimension of blessing is
released in your life and the spirit of mammon is confronted. The tithe is the Lord’s (Leviticus 27:30), and that means ten percent is the Lord’s. The word tithe means ten percent. The tithe isn’t yours to negotiate with. You can’t tithe twenty percent of your income; you are tithing ten and giving ten. Nor can you arbitrarily change it to less.