Commentaries:
We can see the human reasoning coming into play here: "I have a bullock that I am going to give to God, but he looks really great. Maybe I can use him for awhile before I give him," or, "God certainly would not want the wool, so I will shear that off!" This is just human nature in the raw at work. I could not help but smile at this because, over the years, I knew of people who had invested their tithe money with the hope of giving more to God. They invested in factory or farm equipment and then the bottom of the equipment market fell out. It just does not work that way! God tells us not to do anything else with what is due Him. He says, "It is Mine!"
John O. Reid
Tithing