8 Will a man rob God? Yet you rob me! But you say, ‘How have we robbed you?’ In tithes and offerings. 9 You are cursed with the curse; for you rob me, even this whole nation. 10 Bring the whole tithe into the storehouse, that there may be food in my house, and test me now in this,” says Yahweh of Armies, “if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough for. 11 I will rebuke the devourer for your sakes, and he shall not destroy the fruits of your ground; neither shall your vine cast its fruit before its time in the field,” says Yahweh of Armies. 12 “All nations shall call you blessed, for you will be a delightful land,” says Yahweh of Armies.
So in the Old Testament Israel was in the obligation to pay tithes. Not to pay tithes was considered a thieving just like as not paying taxes in earthy states.
Are we obliged to pay tithes in the New Testament?
24 When they had come to Capernaum, those who collected the didrachma coins came to Peter, and said, “Doesn’t your teacher pay the didrachma?” 25 He said, “Yes.”
When he came into the house, Jesus anticipated him, saying, “What do you think, Simon? From whom do the kings of the earth receive toll or tribute? From their children, or from strangers?”
26 Peter said to him, “From strangers.”
Jesus said to him, “Therefore the children are exempt. 27 But, lest we cause them to stumble, go to the sea, cast a hook, and take up the first fish that comes up. When you have opened its mouth, you will find a stater coin. Take that, and give it to them for me and you.”
We are children of God. Jesus said that the children are exempt. So we are not obliged to pay tithes.
But personally I do pay tithes. It is because I want to become rich. Malachi 3 says that God will give blessings to those who pay tithes. We are not under the law anymore, we are not obliged to obey its commandments. But nothing repealed blessings of God to those who do His will.
I strongly advise you to pay tithes. Not because you would be obliged, but to get greater blessing.
You may ask: What’s about (1Tim. 6:9) “But those who are determined to be rich fall into a temptation and a snare and many foolish and harmful lusts, such as drown men in ruin and destruction.” Doesn’t this imply that we should not strive to get rich?
My response is: (from my book New Testament Commentary by a Mathematician)
“Count it all joy, my brothers, when you fall into various temptations, knowing that the testing of your faith produces endurance. Let endurance have its perfect work, that you may be perfect and complete, lacking in nothing.” (Jam. 1:2-4) In this passage, “various” includes the temptation of richness. So when God gives us richness we should accept it with great joy. We should lack in nothing (be rich) according to the above Bible quote. Also, “Blessed is the man who endures temptation, for when he has been approved, he will receive the crown of life, which the Lord promised to those who love him.” (Jam. 1:12)