How do you reconcile these texts with Malachi 3:8-10? The first-fruits were taken to the priests at the Temple storehouse while the tithes were taken to the Levites and priests in the Levitical cities. I think that Hezekiah made a mistake in 2 Chron 31 by first telling the people to bring tithes to Jerusalem. They made a mess in the streets and it probably ruined. In 2 Chron 31:15-19 he corrected the mistake and distributed them from the Levitical cities where 98% of the Levites and priests lived with their families.