And here men that die receive tithes; but there He receives them, of whom it is witnessed that He lives.
Hebrews 7:8 NKJV
Hebrews 7 states that Lord Jesus Christ is our High Priest who lives forever. He receives your tithes in heaven. Tithe means 10% gross.
The word of God always say bring the tithe. It never says give because you can't give what does not belong to you. Give means offering. According to the bible there is only two things you can do with a tithe - You can bring it to Gods house or you can steal it.
While the tithe is mandatory, the offering is voluntary. We determine the amount of the offering, and it is from the heart. But an offering is never an offering until we have given the full tithe.
For where your treasure is, there your heart will be also.
Matthew 6:21 NIV