NOTE THAT NOTHING IN THIS ARTICLE IS INTENDED AS AN EXCUSE TO STOP GIVING AS THE LORD LEADS YOU TO GIVE!!!

The verse most often cited in support of the tithe is from the Old Testament,
found in Malachi 3:8-10:
8. ""Will a man rob God? Yet you rob me. "But you ask, `How do we rob you?' "In tithes and offerings. 9. You are under a curse--the whole nation of you--because you are robbing me. 10. Bring the whole tithe into the storehouse, that there may be food in my house. Test me in this," says the LORD Almighty, "and see if I will not throw open the floodgates of heaven and pour out so much blessing that you will not have room enough for it.

Many preachers shorten Malachi 3:8-10 to just "Bring the whole tithe into the storehouse", and almost always with the inference that their church is the "storehouse". For purposes of this paper, the Lord had me concentrate on the passage: "Bring the whole tithe into the storehouse, that there may be food in my house". From that passage, the Lord had me research several questions:
1) What is the tithe?
2) What was the tithe for?
3) What is the storehouse?

1) What is the tithe? The tithe is 10% of the increase, established in Leviticus 27:30-33 as an offering Holy to the Lord. The scripture identifies the tithe as grain and fruit, herd and flock. The tithe is food! An example of the tithe can be seen in a shepherd with a flock of 100 sheep who is blessed with the birth of 50 lambs in the spring. Five of the lambs must be offered to the Lord as a tithe. The tithe was brought to the temple in Jerusalem in acknowledgement and appreciation of God’s provision for His people.

2) What was the tithe for? God doesn’t need the food – God doesn’t eat. God doesn’t desire sacrifices or offerings ( Psalm 40:6 and Hosea 6:6 ) – He desires mercy. God doesn’t need us to give Him a 10th of everything – when He already owns everything ( Psalm 24:1 and Job 41:11b ). The tithe was used to feed the Levite priests (and their families) who were required to work in the temple day and night ministering to God on behalf of God’s people ( 1 Chronicles 9:33 ). Without the tithe, the Levite priests would have needed to raise their own food, thereby taking them away from ministering before God. Hence the reference in Malachi 3:10 "…that there may be food in my house". Nehemiah 13:10-13 records a time when the Levite priests were not receiving the tithe wherein they abandoned their daily temple responsibilities to work the farms to feed their families. The reference to ‘robbing God’ in Malachi 3:8 is in fact robbing God of ministry and worship by failing to take care of God’s priests through the tithe of food items. Unlike the other tribes of Israel who were given land as their inheritance, the Levites were not given any land – only a few cities in which to live. God was their inheritance ( Numbers 18:20-21 ). Thus, the remaining tribes were obligated to provide the Levites with food since they had no land on which to grow their own.

3) What is the storehouse? 2 Chronicles 31 teaches that the storehouse is the Temple in Jerusalem. When the tithe was re-instituted under King Hezekiah, the king gave orders to prepare storerooms in the temple to hold the tithe. Apparently the grain "tithe" was heaped up in the streets, which caused a traffic jam of sorts. King Hezekiah had the storehouse built to relieve a bad case of urban congestion in ancient Jerusalem.
Having established the original purpose of the tithe, the Lord prompted me with several more questions.

Q: "What happened to the temple (storehouse)?"
A: It was destroyed in 70AD and has not been rebuilt.

Q: "Why?"
A: The old covenant system of animal sacrifice to atone for sin is finished. The new covenant is in the blood of Christ who is the final and everlasting sin sacrifice.

Q: "Where is the temple now?"
A: 1 Corinthians 6:19 says WE are the temple of the Holy Spirit. God no longer resides in a stone temple, but in the hearts of his children through the Holy Spirit.

Q: "What happened to the Levite priests?"
A: The Levite priesthood is no longer necessary as the old covenant system of animal sacrifice in the temple was superceded by the everlasting covenant of Christ’s blood.

Q: "Who is the priesthood now?"
A: 1 Peter 2:5 and 9 says those who have received Jesus as Lord and Savior are the priesthood..........