Shall a man rob or cheat - , defraud God? God answers question by question, but thereby drives it home to the sinner's soul, and appeals to his conscience. The conscience is steeled, and answers again, "In what?" God specifies two things only, obvious, patent, which, as being material things, they could not deny. "In tithes and offerings." The offerings included several classes of dues to God:

(a) the first fruits ;

(b) the annual half-shekel Exodus 30:13-15;

(c) the offerings made for the tabernacle Exodus 25:2-3; Exodus 35:5, Exodus 35:21, Exodus 35:24; Exodus 36:3, Exodus 36:6 and the second temple Ezra 8:25 at its first erection; it is used of ordinary offerings;

(d) of the tithes of their own tithes, which the Levites paid to the priests Numbers 18:26, Numbers 18:28-29;

(e) of the portions of the sacrifice which accrued to the priests Leviticus 7:14.

Will a man rob God? - Here is one point on which ye are guilty; ye withhold the tithes and offerings from the temple of God, so that the Divine worship is neglected.

Will a man rob God?.... Or "the gods"; the false gods, the idols of the Gentiles; the Heathens will not do that, accounting sacrilege a great sin, and yet this the Jews were guilty of: or "the judges" (c), as the Targum; civil magistrates; will any dare to defraud them of their due? see Malachi 1:8.

Yet ye have robbed me; keeping back from the priests and Levites, his ministers, what was due to them; and which, being no other than a spoiling or robbing of them, might be interpreted a robbing of God:

But ye say, wherein have we robbed thee? as not being conscious of any such evil; or, however, impudently standing in it, that they were not guilty: to which is returned the answer,

In tithes and offerings; that is, they robbed God in not giving the tithes, and not offering sacrifices, according as the law required: but it may be objected, that the Jews in Christ's time did pay tithes, even of all things; yea, of more than the law required, Matthew 23:23 to which it may be replied, that though they gave tithes, yet it was , "with an evil eye", as Aben Ezra says; grudgingly, and not cheerfully, and with an evil intention; not to show their gratitude to God, and their acknowledgment of him as their Lord, from whom they had their all, but in order to merit at his hands; besides, our Lord suggests that they did not give to God the things that were God's, Matthew 22:21 and the apostle charges them with being guilty of sacrilege, Romans 2:22 and, moreover, the priests might not give it to the Levites, as they ought; and which is what they are charged with in Nehemiah 13:10 and Grotius says that they were guilty of this before the destruction by Vespasian, as appears by Josephus.

(c) "deos, vel judices", Calvin, Drusius, Grotius.

Will a {h} man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In {i} tithes and offerings.

(h) There are none of the heathen so barbarous, that will defraud their gods of their honour, or deal deceitfully with them.

(i) By which the service of God should have been maintained, and the priests and the poor relieved.

8. rob-literally, "cover": hence, defraud. Do ye call defrauding God no sin to be "returned" from (Mal 3:7)? Yet ye have done so to Me in respect to the tithes due to Me, namely, the tenth of all the remainder after the first-fruits were paid, which tenth was paid to the Levites for their support (Le 27:30-33): a tenth paid by the Levites to the priests (Nu 18:26-28): a second tenth paid by the people for the entertainment of the Levites, and their own families, at the tabernacle (De 12:18): another tithe every third year for the poor, &c. (De 14:28, 29).

offerings-the first-fruits, not less than one-sixtieth part of the corn, wine, and oil (De 18:4; Ne 13:10, 12). The priests had this perquisite also, the tenth of the tithes which were the Levites perquisite. But they appropriated all the tithes, robbing the Levites of their due nine-tenths; as they did also, according to Josephus, before the destruction of Jerusalem by Titus. Thus doubly God was defrauded, the priests not discharging aright their sacrificial duties, and robbing God of the services of the Levites, who were driven away by destitution [Grotius].

3:7-12 The men of that generation turned away from God, they had not kept his ordinances. God gives them a gracious call. But they said, Wherein shall we return? God notices what returns our hearts make to the calls of his word. It shows great perverseness in sin, when men make afflictions excuses for sin, which are sent to part between them and their sins. Here is an earnest exhortation to reform. God must be served in the first place; and the interest of our souls ought to be preferred before that of our bodies. Let them trust God to provide for their comfort. God has blessings ready for us, but through the weakness of our faith and the narrowness of our desires, we have not room to receive them. He who makes trial will find nothing is lost by honouring the Lord with his substance.