Leviticus 27:30 And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the Lord’s: it is holy unto the Lord.
31 And if a man will at all redeem ought of his tithes, he shall add thereto the fifth part thereof.
The tithe is the Lord’s. To not give it is called robbery.
Malachi 3:8 Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings.
9 Ye are cursed with a curse: for ye have robbed me, even this whole nation.
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