Evidence of this can be found in the Old Testament.
In the Bible, Malachi. 3:9 to be precise, God said, “Ye are cursed with a curse: for ye have robbed me, even this whole nation.” Under this covenant obligation with "Israel", God blessed those who were obedient to the tithing commandments and cursed those who were disobedient.
However, the Old Testament was written to the nation of Israel. God was addressing the nation. Because God's people robbed Him, they have put a curse on the whole nation. They did that to themselves.
We now rest in the new covenant Christ initiated in His blood. He freed us from the curse of keeping the law
But i must make one thing very clear: While there are spiritual and financial consequences for failing to give to God, we should never make the mistake of thinking that we will be "cursed" if we haven't tithed. "Christ has redeemed us from the curse of the law by becoming a curse for us, because it is written: Everyone who is hung on a tree is cursed" (Galatians. 3:13). We rest in the new covenant Christ initiated in His blood. He freed us from the curse of keeping the law. And it's because of what He did for us that we should willingly and gladly obey.
Based on the above, i have come to the conclusion that a literal application of the tithe, as described in the Old Testament, is completely impossible for New Testament believers. Therefore, if someone insists that the tithe must be given, they have the following choices:
they will either accept tithing the way God defined it in the Old Testament, or they will have to define a new normative form and content of the tithe, thus justifying the following “theological leaps”: a) offering a tithe in the form of money instead of the fruits of the land and cattle; b) identifying the local church treasury with the tithe storehouses in Levitical towns; c) how do we today practice giving a tithe out of the tithe by the Levites, and offering this tithe to the priests?; c) who are the Levites and who are the priests today?; d) giving the tithe into the church treasury instead of using it for one of these three purposes—the tithe offerer consuming the tithe as part of religious festivals, supporting the Levites, and supporting the poor and the needy; e) emphasizing the giving of tithe, but not the offerings; f) theological reconciliation of the claim that not giving a tithe brings a curse with the New Testament teaching that Christ has redeemed us from the curse of the Law
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