“Underlying the giving of the tithe was the basic idea that ‘the earth is the LORD’s and all that is in it’ (Ps. 24:1). To give a tenth, therefore, meant to acknowledge in a tangible way the Lord’s ownership of the land and its produce. Hence, Judah’s failure to do this was tantamount to robbing God (Mal. 3:8, 10), not of the material things themselves – these already belonged to God (Pr. 50:10) – but of the recognition that these material things belonged to him and were exclusively his. Man’s possessions were seen as gifts given by God, the proper response to which was gratitude. Tithing, then, came to mean also an expression of thanks to God for his generosity (cf. Gen. 28:20-22). Finally, the effect of tithing meant that the Levites and priests could be supported and the poor provided with good. Tithing was viewed, therefore, as God’s way of involving his people in his own redemptive activity, in his own immense concern for the poor and destitute. Just as God had shared his blessings with his people, so they who received them must share them with people less fortunate. Hence, religious leaders repeatedly reminded the Israelites of the importance of tithing: to give the tithe would bring divine blessing; to withhold it, divine cursing (Ezek. 44:30 ff.; Mal. 3:8, 10).” – Colin Brown, New International Dictionary of New Testament Theology: Vol. 3, p. 853.