"Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me now herewith, saith the Lord of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it. And I will rebuke the devourer for your sakes, and he shall not destroy the fruits of your ground; neither shall your vine cast her fruit before the time in the field, saith the Lord of hosts" (Malachi 3:10-11).
This is God Himself speaking and He is saying, "Prove Me in this." This is the only time in the Word where God instructs us to prove Him, and it is the one area where most people have withdrawn from proving God.
Tithing was instituted under the Old Covenant as a way for God to communicate His blessing to His people. The word tithe means "tenth or ten percent." Proverbs 3:9 says, "Honour the Lord with thy substance, and with the firstfruits of all thine increase." Tithes are to be given from the first fruits, from the top— the gross, not the net. A person who does not tithe is robbing God and is operating under a curse (Malachi 3:8-9). The first fruits of our income is God's; it is not ours to use to pay bills.
Tithing is different from seed-faith gifts and offerings. The tithe is your 10 percent that God commands us to give—gifts and offerings are above and beyond it. Some people want to give "as the Lord leads them" instead of tithing—but the Spirit would never lead you against His Word. The Word says to tithe.
Tithing is not only an Old Covenant command, but also a New Testament blessing and privilege. Hebrews 7:8 says, "Here men that die receive tithes. But there he receiveth them, of whom it is witnessed that he liveth."
In the Old Covenant, God's people would place their tithe—the first fruits of their increase—in a basket, present it to the high priest, and say to him, "I profess this day unto the Lord thy God, that I am come unto the country which the Lord sware unto our fathers for to give us" (Deuteronomy 26:2-3). They spoke their redemption.
According to Colossians 1:13, we have been delivered from the power of darkness and translated into the kingdom of his dear Son. As believers, we are living in the kingdom of God. We have entered into our inheritance in Jesus Christ and possess it in His Name. Jesus is the High Priest of the New Covenant. When we take our tithes to our High Priest and speak our redemption, He receives them and then presents them to the Father (Hebrews 3:1, 7:8).
When we stand on our covenant with God and exercise our rights as tithers, we lay a foundation for success and abundance. Satan has no chance against us. Tithing the tithe rebukes the devourer! When we resist Satan in the Name of Jesus, God's rebuke is in action. God told the Israelites their words were stout against Him. They were confessing lack and want. It is important to speak our redemption in order for the tithe to produce.
Where you place your tithe depends on where you are receiving your spiritual food. God says to bring the tithes into the storehouse. That is where the food is—where a pastor, an evangelist, an apostle or some other ministry is in operation. When you give, you are not giving to an individual, but for the furtherance of the gospel. Since your tithe is God's money and since Jesus is the One who handles and receives it, you should always pray and let Him tell you where it should be put to work.