Numbers 18:26
24 But I have given to the Levites for an inheritance the tithes of the Israelites that are offered to the Lord as a raised offering. That is why I said to them that among the Israelites they are to have no inheritance.” 25 The Lord spoke to Moses: 26 “You are to speak to the Levites, and you must tell them, ‘When you receive from the Israelites the tithe that I have given you from them as your inheritance, then you are to offer up from it as a raised offering to the Lord a tenth of the tithe. 27 And your raised offering will be credited to you as though it were grain from the threshing floor or as new wine from the winepress. 28 Thus you are to offer up a raised offering to the Lord of all your tithes that you receive from the Israelites; and you must give the Lord’s raised offering from it to Aaron the priest.
Malachi 3:8
6 “Since, I, the Lord, do not go back on my promises, you, sons of Jacob, have not perished. 7 From the days of your ancestors you have ignored my commandments and have not kept them. Return to me, and I will return to you,” says the Lord of Heaven’s Armies. “But you say, ‘How should we return?’ 8 Can a person rob God? You are indeed robbing me, but you say, ‘How are we robbing you?’ In tithes and contributions! 9 You are bound for judgment because you are robbing me—this whole nation is guilty. 10 “Bring the entire tithe into the storehouse so that there may be food in my temple. Test me in this matter,” says the Lord of Heaven’s Armies, “to see if I will not open for you the windows of heaven and pour out blessing for you until there is no room for it all.
Notes and References
"... In Nehemiah 12:44 it is stated that men were appointed over the chambers for the treasures, including the tithes, to administer the portions appointed by law for the priests and Levites. Chapter thirteen relates that Eliashib, the high priest, was appointed over the chambers of the house of God. However, Eliashib committed evil in forming an alliance with the conspirator Tobiah, who had stopped the building of the walls of Jerusalem. Nehemiah discovered that the tithes had not been given to the Levites, but rather had been a source of gain to Tobiah. After this discovery Nehemiah cleansed the chambers, met with the rulers, had the tithes brought in and appointed new treasurers so that the Levites might pursue their appointed tasks. The cleansing of the chambers by Nehemiah suggests the dignity and holiness connected with the tithes. The sanctity of the tithes was further observed by the appointment of treasurers who were described as faithful. The care of the tithes by Nehemiah was such as to build an attitude of worship about tithing. Malachi. A near contemporary of Nehemiah was Malachi. Malachi labeled Israel as a robber of God. The promise of what God would do for them if they obeyed Him in tithing continues on for two more verses. This passage employs strong terms in connection with tithing. God extended to them the challenge 'prove me now'. The first chapter of Malachi tells how the Israelites brought the blind, lame and sick animals for sacrifice. This same inequity was probably practiced in tithing. Malachi's closing words exhorted Israel to remember the law of Moses which was commanded for all Israel ..."
Anderson, John W. A Study of the Biblical Basis for Tithing (pp. 19-21) Western Evangelical Seminary, 1957