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.

Jamieson-Fausset-Brown Bible Commentary

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].

Matthew Henry's Concise Commentary

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.