1. Store-House Logistics – Malachi 3:10
I would assume there were literally food-storage areas being referred to here. Obviously there can be spiritual meanings and parallels as well, but the food for Levites and priests logistically speaking had to be stored somewhere as well. Food can certainly take up more space than the silver that buys it and require storage.
2. Levitical Entitlement – Hebrews 7:5
The New-Testament disciple of Yahushua reiterates that "the sons of Lewi" (Levi) "have a commandment to take tithes". Only Lewites (Levites) are granted this legal right.
3. Post-Temple Impasse
With no functioning priesthood or Temple, nobody today can replicate the commanded tithe system. However, there will be another Temple in the future and this will change. In addition, we can still be generous with what we are blessed with to show our desire to fulfill the law.