Which is greater?

"Fools and blind! For which is greater, the gold or the temple that sanctifies the gold? [...] Fools and blind! For which is greater, the gift or the altar that sanctifies the gift?" Matthew 23.17-19

Tithes and offerings carry a revelation in itself: what is in the offering giver's heart.
Firstfruits show faithfulness and offerings reveal love.
While there was no sin in the world, tithes and offerings were not necessary, since the communion between the creature and the Creator was perfect. With sin came the moral and spiritual corruption. Therefore, God established the tithe and offerings to prove the heart of those who approached Him.

Israel was...

"Israel was holiness to the LORD, the firstfruits of His increase. All that devour him will offend; disaster will come upon them, says the LORD." Jeremiah 2.3

To be holy to the LORD means to be His property. To be the first fruits of the harvest of the Lord means to be His tithe. That is how Israel was before the Most High. What is your situation before the LORD: are you or were you consecrated unto the LORD? Are you or were you the tithe of the LORD?