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Yes. It is considered reneging on a pledge. In fact, as soon as one decides mentally that he will make a gift to charity, he must do so. Rema YD 258:13 says: הגה: אם חשב בלבו ליתן איזה דבר לצדקה חייב לקיים מחשבתו ואין צריך אמירה אלא דאם אמר היו כופין אותו לקיים (מרדכי פ"ק דקדושין ובפ"ק דב"ב ובהגהות ובמהרי"ק שורש קפ"ה ומה"ר פרץ ובהגהות סמ"ק ורא"ש פ"ק ...


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When charity is given as a form of merit, as opposed to a general tithing obligation, it is seen as an intercessor before God. This is termed a kataigor. Angels also play this role, especially the angel Michael. To attest to this symbolically or perhaps to request that this angel intercede and serve as a kataigor on our behalf there is a custom to give ...



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