And thou shalt eat before the Lord thy God, in the place which he shall choose to place his name there, the tithe of thy corn, of thy wine, and of thine oil, and the firstlings of thy herds and of thy flocks; that thou mayest learn to fear the Lord thy God always.
And if the way be too long for thee, so that thou art not able to carry it; or if the place be too far from thee, which the Lord thy God shall choose to set his name there, when the Lord thy God hath blessed thee:
Then shalt thou turn it into money, and bind up the money in thine hand, and shalt go unto the place which the Lord thy God shall choose:
And thou shalt bestow that money for whatsoever thy soul lusteth after, for oxen, or for sheep, or for wine, or for strong drink, or for whatsoever thy soul desireth: and thou shalt eat there before the Lord thy God, and thou shalt rejoice, thou, and thine household,
And the Levite that is within thy gates; thou shalt not forsake him; for he hath no part nor inheritance with thee.
At the end of three years thou shalt bring forth all the tithe of thine increase the same year, and shalt lay it up within thy gates:
And the Levite, (because he hath no part nor inheritance with thee,) and the stranger, and the fatherless, and the widow, which are within thy gates, shall come, and shall eat and be satisfied; that the Lord thy God may bless thee in all the work of thine hand which thou doest." [Deuteronomy 14:22-29, KJV]
The only reason and time the tithe was to be monetary (according to Scripture) was when the agriculture was too difficult to carry on a long journey. Then, it could be converted to money and used for whatever was desired. Why? Because, Levites, immigrants, orphans and widows couldn't eat money. The tithe was never meant to be monetary. The early saints didn't tithe--they gave ALL, so that everyone had what was needed. Tithing as a "Christian" concept didn't occur until the 3rd century, and was instituted by Roman Catholicism--and at that time, was voluntary. What Christians call tithing today, has little to do with the Old Testament Law. Malachi 3, was written because the wicked priests were robbing the storehouse so that there was no meat to feed the Levites, the stranger, and the fatherless, and the widow. Please don't take my word for it, please, don't; trust the Word for the Word's sake. Malachi 2:1,2 says: "And now, O ye priests, this commandment is for you.
If ye will not hear, and if ye will not lay it to heart, to give glory unto my name, saith the Lord of hosts, I will even send a curse upon you, and I will curse your blessings: yea, I have cursed them already, because ye do not lay it to heart." And, chapter 3 is a continuation of the message to the priests, not the people.
Finally, there was a purpose for the tithe--much like gleaning. It was for sustenance. To insure that those people who had no means of growing crops or owning and caring for livestock had a means of survival. Today, we need that same mentality--make sure those who care for our souls and the poor among us--be they friend, foe, immigrants, children, single mom's/dad's struggling, the elderly, disabled, homeless, disenfranchised and forgotten all have their needs met.