Mt 23:23
Woe unto you, scribes and Pharisees, hypocrites! for ye pay tithe of mint and anise and cummin, and have omitted the weightier matters of the law, judgment, mercy, and faith: these ought ye to have done, and not to leave the other undone.
This is why it seems people pay tithe, yet there is no proof in their lives that they are paying their tithe. Note Jesus used the word "Woe" meaning "Cursed". What? Jesus is "cursing" them yet they paid their tithe. Why?
Because they had "omitted the weightier matters of the law, judgment, mercy, and faith"
Judgement, Mercy and Faith are spiritual.
Judgement
1Co 2:15 But he that is spiritual judgeth all things, yet he himself is judged of no man.
Isa 11:3 "and he shall not judge after the sight of his eyes, neither reprove after the hearing of his ears: "
Mercy
Hos 6:6 "I desired mercy, and not sacrifice;"
Jer 3:12 "for I am merciful"
God says "I AM MERCIFUL" and God is a spirit.
Faith
Rom 10:17 "So then faith cometh by hearing, and hearing by the WORD OF GOD."
And Jesus said
Joh 6:63 " the words that I speak unto you, they are spirit, and they are life."
So the weighthier matters of the law: judgment, mercy and faith are all spiritual. In other words, because you have left your spiritual life though you pay your tithe, it will not produce any result, rather, it will produce a 'curse'.
Tithing does not cover your spirituality. Tithing is good but what God is more concerned about is the person paying the tithe, not the tithe in the envelope. If the relationship of the person paying the tithe is intact, it would become even more easier physically for the person to pay his tithe. And paying the tithe would be as a result of genuine love for the father, and not because it's an obligation.
Heb 7:8 And here men that die receive tithes; but there he receiveth them, of whom it is witnessed that he liveth.
So when you're paying your tithe, you should know that you're not giving it to a pastor, you are giving it to Jesus. But of course you know, he needs you, he doesn't need your money. So he's saying PAY YOUR TITHE but build your relationship with me. Know me more.
Jer 3:12 God says "I AM MERCIFUL"
FAITH comes by THE WORD OF GOD
So his focus is not on your envelope but on your relationship with him.
Imagine you have a child who everyday sends you money, yet both of you never get to talk. He doesn't call you, when you call him, he's always busy, he does not pick up. Yet he takes pleasure in sending you money. If you're a true parent you would realise that that money would loose value; because as a parent, you gave birth to someone you can talk to , not a 'money sending machine'.
This is also true of God. He desires that fellowship with him in prayer and in the study of the word, without these Jesus said your tithe is 'cursed'. So spend time in fellowship with him today while you pay your tithe.