The Lexham Bible Dictionary (Biblia.com)

Tithing in Historic, Prophetic, and Post-Exilic Texts. Three main references to tithing appear in the Historic, Prophetic, and post-exilic texts:

1. Tithing is successfully reinstated as part of Hezekiah’s worship reforms and priestly reorganization in 2 Chr 31:2–12.

2. In Nehemiah 10:32–39 and 12:44–45 the people vow to reinstate the tithe after the exile. However, rather than instructing people to bring their tithes to the temple, the text specifies that the Levites will collect the tithes and bring them there (Neh 10:38; compare Köstenberger, “Will,” 66–68).

3. The prophet Malachi laments the priests’ and Levites’ abuse of tithing, depicting them as taking more than their share (Mal 3:8–12; compare Köstenberger, “Will,” 68–70).

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