Sir please do a study of the book of Hebrews in addition to your study for a fuller understanding about the Tithe.

The tithe pre-dated the Levitical Priesthood (the Aaronic Order/Priesthood) as seen in Genesis Chapter 14 when Abraham paid tithes to Melchizedek (the first mention of the tithe in the Bible). This Priesthood of Melchizedek foreshadowed the priesthood of Christ, which is now in place and eternal.

The tithe belongs to the Priesthood of Christ in essence and was only fleshed out in pattern under the Mosaic Law. The priesthood of Aaron served by the Levites has since passed away, giving way to that of Christ who is our Eternal High Priest "over the house of God" (Hebrews 10:21), who lives forever, and is at the right hand of God to make intercession for us (Hebrews 7:25; Romans 8:34)

Regarding the tithe in Malachi, you are right that the admonition was to the Levites who were serving priests under the then High Priest Aaron. They were commanded to receive tithes of their brethren and "heave up" 10% of the 10% they collected, to the High Priest (Aaron and his sons that they eat it - Lev. 24:9). When they failed to do this as representatives of their brethren, the Israelites, they committed a sin by robbing the High Priest (God’s representative on behalf of the children of Israel) and ultimately God Himself, because the tithe “is the Lord’s; it is holy unto the Lord” (Lev. 27:30).

This sinful behaviour would adversely impact their innocent brethren because God’s blessing would not be released upon their economic efforts (agricultural in those days).

Listen to the Hebrews 7:8 “And here men that die receive tithes; but there he receiveth them, of whom it is witnessed that he liveth.” Who do you think the Scripture is referring to here “who lives forever”? You say Christ did not receive tithe but here the Bible tells us that He does “he receiveth” is present continuous tense! After He made the “once for all” sacrifice for our sins, He set aside the Aaronic priesthood, which was still in force while He was here on earth. That is why He didn’t receive tithes while He was still here on earth! The Aaronic order had not been annulled. But now that Christ is risen and ascended to Heaven, He sits at the right hand of God as our High Priest making intercession for us before the Father, and so is entitled to His tithes as High Priest!!!

To understand how the TITHE is applicable in the New Testament requires an understanding of the Priesthood of Christ in the New Testament. The TITHE belongs to the Priesthood, and the only one existing now is that of Christ’s!

Beloved, please let us as ministers not take a position and then look for scriptures to back up our scripturally untenable position. Let us rather “teach out of the Bible” and “not into it”. To say that paying and receiving tithe “is a sin” is to display the highest level of biblical illiteracy concerning the High Priesthood of Christ over His Church, and a satanic attempt to deprive Him of the honour due Him by His Church as our eternal High Priest (and master), and also that due God as our Heavenly Father (Malachi 1:6). For you to take this position, you must be able to show us unequivocally from scripture where it says giving or receiving tithes in the New Testament is a sin.

We must beware being used as agents of the devil in counteracting God’s expressed will written in the Holy Scriptures.

Please read and prayerfully study Hebrews 7 and ask the Holy Spirit to open your eyes of understanding.

I expounded extensively on this in my Book “Can Pastors Steal Church Money? - A Biblical Exposition on Church Finances”. You may want to get a copy and read. I believe it will help your understanding.

The problem we have in the Church is not the Biblical principle of the Tithe, but the preponderance of false prophets who are deceiving the sheep with false prophecies, teachings, and other deceptive means, to illegitimately extract money from them to which they are not entitled as FASLE PROPHETS.

The TITHE is the Lord’s…whether in the Old Testament or the New. Selah.