According to McConkie and Millet, from the Joseph Smith Translation we learn that Melchizedek was the keeper of God’s storehouse and that God had appointed him to receive tithes for the poor. “Wherefore, Abram paid unto him tithes of all that he had, of all the riches which he possessed, which God had given him more than that which he had need” (JST, Genesis 14:37-39).
In Alma 13:16 it says that “these ordinances were given after this manner, that thereby the people might look forward on the Son of God, it being a type of his order, or it being his order, and this that they might look forward to him for a remission of their sins that they might enter into the rest of the Lord.” [Joseph F. McConkie and Robert L. Millet, Doctrinal Commentary on the Book of Mormon, Vol. III, pl. 102]
According to Bruce R. McConkie, tithing is a lesser law, consecration the greater. "The Lord revealed to his people in the incipiency of his work a law which was more perfect than the law of tithing. It comprehended larger things, greater power, and a more speedy accomplishment of the purposes of the Lord. But the people were unprepared to live by it, and the Lord, out of mercy to the people, suspended the more perfect law, and gave the law of tithing, in order that there might be means in the storehouse of the Lord for the carrying out of the purposes he had in view: for the gathering of the poor, for the spreading of the gospel to the nations of the earth, for the maintenance of those who were required to give their constant attention, day in and day out, to the work of the Lord, and for whom it was necessary to make some provision. (Gospel Doctrine, 5th ed., p. 225) [Bruce R. McConkie, Gospel Doctrine, pp. 796-797]
Question* So how is tithing a type? In D&C 104:16 we find the following: “But it needs be done in mine own way; and behold this is the way that I, the Lord, have decreed to provide for my saints, that the poor shall be exalted, in that the rich are made low.” [Alan C. Miner, Personal Notes]