Lesson& References Index 

Lesson 8: February 17-23

The Impact of Tithing

(All Bible texts are in the NKJV Bible unless otherwise indicated)

Sabbath Afternoon

Memory Text: 1 Corinthians 9:13,14

13 Do you not know that those who minister the holy things eat of the things of the temple, and those who serve at the altar partake of the offerings of the altar? 14 Even so the Lord has commanded that those who preach the gospel should live from the gospel.

2 Corinthians 13:5

5 Examine yourselves as to whether you are in the faith. Test yourselves. Do you not know yourselves, that Jesus Christ is in you?—unless indeed you are disqualified.

Genesis 14:18-20
Abram and Melchizedek

18 Then Melchizedek king of Salem brought out bread and wine; he was the priest of God Most High. 19 And he blessed him and said:
“Blessed be Abram of God Most High,
Possessor of heaven and earth;
20 And blessed be God Most High,
Who has delivered your enemies into your hand.”
And he gave him a tithe of all.

Hebrews 7:4

4 Now consider how great this man was, to whom even the patriarch Abraham gave a tenth of the spoils.

2 Chronicles 31:4-10

4 Moreover he commanded the people who dwelt in Jerusalem to contribute support for the priests and the Levites, that they might devote themselves to the Law of the Lord.

5 As soon as the commandment was circulated, the children of Israel brought in abundance the firstfruits of grain and wine, oil and honey, and of all the produce of the field; and they brought in abundantly the tithe of everything. 6 And the children of Israel and Judah, who dwelt in the cities of Judah, brought the tithe of oxen and sheep; also the tithe of holy things which were consecrated to the Lord their God they laid in heaps.

7 In the third month they began laying them in heaps, and they finished in the seventh month. 8 And when Hezekiah and the leaders came and saw the heaps, they blessed the Lord and His people Israel. 9 Then Hezekiah questioned the priests and the Levites concerning the heaps. 10 And Azariah the chief priest, from the house of Zadok, answered him and said, “Since the people began to bring the offerings into the house of the Lord, we have had enough to eat and have plenty left, for the Lordhas blessed His people; and what is left is this great abundance.”

Sunday – Together We Fund the Mission

Mark 16:15

15 And He said to them, “Go into all the world and preach the gospel to every creature.

Matthew 28:19, 20

19 Go therefore and make disciples of all the nations, baptizing them in the name of the Father and of the Son and of the Holy Spirit, 20 teaching them to observe all things that I have commanded you; and lo, I am with you always, even to the end of the age.” Amen.

Malachi 3:10

10 Bring all the tithes into the storehouse,
That there may be food in My house,
And try Me now in this,”
Says the Lord of hosts,
“If I will not open for you the windows of heaven
And pour out for you such blessing
That there will not be room enough to receive it.

Genesis 14:20

20 And blessed be God Most High,
Who has delivered your enemies into your hand.”

And he gave him a tithe of all.

Genesis 28:22

22 And this stone which I have set as a pillar shall be God’s house, and of all that You give me I will surely give a tenth to You.”

Nehemiah 10:39

39 For the children of Israel and the children of Levi shall bring the offering of the grain, of the new wine and the oil, to the storerooms where the articles of the sanctuary are, where the priests who minister and the gatekeepers and the singers are; and we will not neglect the house of our God.

Revelation 14:6, 7
The Proclamations of Three Angels

6 Then I saw another angel flying in the midst of heaven, having the everlasting gospel to preach to those who dwell on the earth—to every nation, tribe, tongue, and people— 7 saying with a loud voice, “Fear God and give glory to Him, for the hour of His judgment has come; and worship Him who made heaven and earth, the sea and springs of water.”

Monday – The Blessings of God

Malachi 3:10

10 Bring all the tithes into the storehouse,
That there may be food in My house,
And try Me now in this,”
Says the Lord of hosts,
“If I will not open for you the windows of heaven
And pour out for you such blessing
That there will not be room enough to receive it.

1 Peter 3:8, 9
Called to Blessing

8 Finally, all of you be of one mind, having compassion for one another; love as brothers, be tenderhearted, be courteous; 9 not returning evil for evil or reviling for reviling, but on the contrary blessing, knowing that you were called to this, that you may inherit a blessing.

Luke 6:38

38 Give, and it will be given to you: good measure, pressed down, shaken together, and running over will be put into your bosom. For with the same measure that you use, it will be measured back to you.”

Acts 20:35

35 I have shown you in every way, by laboring like this, that you must support the weak. And remember the words of the Lord Jesus, that He said, ‘It is more blessed to give than to receive.’”

Jeremiah 17:7

7 “Blessed is the man who trusts in the Lord,
And whose hope is the Lord.

Ellen G. White, Testimonies for the Church, vol. 3, pp. 401-406.

Jesus gave His disciples a lesson upon covetousness. "And He spake a parable unto them, saying, The ground of a certain rich man brought forth plentifully: and he thought within himself, saying, What shall I do, because I have no room where to bestow my fruits? And he said, This will I do: I will pull down my barns, and build greater; and there will I bestow all my fruits and my goods. And I will say to my soul, Soul, thou hast much goods laid up for many years; take thine ease, eat, drink, and be merry. But God said unto him, Thou fool, this night thy soul shall be required of thee: then whose shall those things be, which thou hast provided? So is he that layeth up treasure for himself, and is not rich toward God."

The length and happiness of life does not consist in the amount of our earthly possessions. This foolish rich man in his supreme selfishness had laid up for himself treasures that he could not use. He had lived only for himself. He had over-reached in trade, had made sharp bargains, and had not exercised mercy or the love of God. He had robbed the fatherless and widow, and defrauded his fellow men, to add to his increasing stock of worldly possessions. He might have laid up his treasure in heaven in bags that wax not old; but through his covetousness he lost both worlds. Those who humbly use to the glory of God the means that He has entrusted to them will receive their treasure by and by from the Master's hand with the benediction: "Well done, good and faithful servant: . . . enter thou into the joy of thy Lord."

When we consider the infinite sacrifice made for the salvation of men we are lost in amazement. When selfishness clamors for the victory in the hearts of men, and they are tempted to withhold their due proportion in any good work, they should strengthen their principles of right by the thought that He who was rich in heaven's priceless treasure turned away from it all and became poor. He had not where to lay His head. And all this sacrifice was in our behalf, that we might have eternal riches.

Christ set His own feet in the path of self-denial and sacrifice which all His disciples must travel if they would be exalted with Him at last. He took to His own heart the sorrows which man must suffer. The minds of worldly men frequently become gross. They can see only earthly things, which eclipse the glory and value of heavenly things. Men will compass land and sea for earthly gain, and endure privation and suffering to obtain their object, yet will turn away from heaven's attractions and not regard eternal riches. Men who are in comparative poverty are usually the ones who do the most to sustain the cause of God. They are generous with their little. They have strengthened their generous impulses by continual liberalities. When their expenditures pressed close upon the income, their passion for earthly riches had no room or chance to strengthen.

But many, when they begin to gather earthly riches, commence to calculate how long it will be before they can be in possession of a certain sum. In their anxiety to amass wealth for themselves they fail to become rich toward God. Their benevolence does not keep pace with their accumulation. As their passion for riches increases, their affections are bound up with their treasure. The increase of their property strengthens the eager desire for more, until some consider that their giving to the Lord a tenth is a severe and unjust tax. Inspiration has said: "If riches increase, set not your heart upon them." Many have said: "If I were as rich as such a one, I would multiply my gifts to the treasury of God. I would do nothing else with my wealth but use it for the advancement of the cause of God." God has tested some of these by giving them riches, but with the riches came the fiercer temptation, and their benevolence was far less than in the days of their poverty. A grasping desire for greater riches absorbed their minds and hearts, and they committed idolatry.

He who presents to men infinite riches and an eternal life of blessedness in His kingdom as the reward of faithful obedience, will not accept a divided heart. We are living amid the perils of the last days, where there is everything to divert the mind and allure the affections from God. Our duty will only be discerned and appreciated when viewed in the light which shines from the life of Christ. As the sun rises in the east and passes toward the west, filling the world with light, so the true follower of Christ will be a light unto the world. He will go out into the world as a bright and shining light, that those who are in darkness may be lightened and warmed by the rays shining forth from him. Christ says of His followers: "Ye are the light of the world. A city that is set on an hill cannot be hid."

Our great Exemplar was self-denying, and shall the course of His professed followers be in such marked contrast to His? The Saviour gave all for a perishing world, not withholding even Himself. The church of God are asleep. They are enfeebled by inaction. Voices come to us from every part of the world, "Come over and help us;" but there is no answering movement. There is a feeble effort now and then; a few show that they would be co-workers with their Master; but such are frequently left to toil almost alone. There is but one missionary from our people in all the wide field in foreign countries.

The truth is mighty, but it is not carried into practice. It is not sufficient to lay money alone upon the altar. God calls for men, volunteers, to carry the truth to other nations and tongues and people. It is not our numbers nor our wealth that will give us a signal victory; but it is devotion to the work, moral courage, ardent love for souls, and untiring, unflagging zeal.

There are many who have looked upon the Jewish nation as a people to be pitied because they were constantly taxed for the support of their religion; but God, who created man and provided him with all the blessings he enjoys, knew what was for his best good. And through His blessing He made their nine tenths worth more to them than the entire amount without His blessing. If any, through selfishness, robbed God or brought to Him an offering not perfect, disaster and loss were sure to follow them. God reads the motives of the heart. He is acquainted with the purposes of men and will mete out to them in His own good time as they have merited.

The special system of tithing was founded upon a principle which is as enduring as the law of God. This system of tithing was a blessing to the Jews, else God would not have given it them. So also will it be a blessing to those who carry it out to the end of time. Our heavenly Father did not originate the plan of systematic benevolence to enrich Himself, but to be a great blessing to man. He saw that this system of beneficence was just what man needed.

Those churches who are the most systematic and liberal in sustaining the cause of God are the most prosperous spiritually. True liberality in the follower of Christ identifies his interest with that of his Master. In God's dealing with the Jews and His people to the end of time, He requires systematic benevolence proportionate to their income. The plan of salvation was laid by the infinite sacrifice of the Son of God. The light of the gospel shining from the cross of Christ rebukes selfishness and encourages liberality and benevolence. It is not to be a lamented fact that there are increasing calls to give. God in His providence is calling His people out from their limited sphere of action to enter upon greater enterprises. Unlimited effort is demanded at this time when moral darkness is covering the world. Worldliness and covetousness are eating out the vitals of God's people. They should understand that it is His mercy which multiplies the demands for their means. The angel of God places benevolent acts close beside prayer. He said to Cornelius: "Thy prayers and thine alms are come up for a memorial before God.”

In the teachings of Christ He said: "If therefore ye have not been faithful in the unrighteous mammon, who will commit to your trust the true riches?" The spiritual health and prosperity of the church is dependent in a great degree upon her systematic benevolence. It is like the lifeblood which must flow through the whole being, vitalizing every member of the body. It increases love for the souls of our fellow men; for by self-denial and self-sacrifice we are brought into a closer relation to Christ, who for our sakes became poor. The more we invest in the cause of God to aid in the salvation of souls, the closer to our hearts will they be brought. Were our numbers half as large, and all of these devoted workers, we should have a power that would make the world tremble. To the active workers Christ has addressed these words:
"Lo, I am with you alway, even unto the end of the world."

Tuesday – Purpose of the Tithe

1 Timothy 5:18

18 For the Scripture says, “You shall not muzzle an ox while it treads out the grain,” and, “The laborer is worthy of his wages.”

Deuteronomy 25:4

4 “You shall not muzzle an ox while it treads out the grain.

Luke 10:7

7 And remain in the same house, eating and drinking such things as they give, for the laborer is worthy of his wages. Do not go from house to house.

Numbers 18:26

26 “Speak thus to the Levites, and say to them: ‘When you take from the children of Israel the tithes which I have given you from them as your inheritance, then you shall offer up a heave offering of it to the Lord, a tenth of the tithe.

1 Corinthians 9:14

14 Even so the Lord has commanded that those who preach the gospel should live from the gospel.

2 Corinthians 11:7-10

7 Did I commit sin in humbling myself that you might be exalted, because I preached the gospel of God to you free of charge? 8 I robbed other churches, taking wages from them to minister to you. 9 And when I was present with you, and in need, I was a burden to no one, for what I lacked the brethren who came from Macedonia supplied. And in everything I kept myself from being burdensome to you, and so I will keep myself. 10 As the truth of Christ is in me, no one shall stop me from this boasting in the regions of Achaia.

2 Corinthians 11:8

8 I robbed other churches, taking wages from them to minister to you.

Ellen G. White, Counsels on Stewardship, pp. 100-103.
Chap. 21 - The Use of the Tithe

God has given special direction as to the use of the tithe. He does not design that His work shall be crippled for want of means. That there may be no haphazard work and no error, He has made our duty on these points very plain. The portion that God has reserved for Himself is not to be diverted to any other purpose than that which He has specified. Let none feel at liberty to retain their tithe, to use according to their own judgment. They are not to use it for themselves in an emergency, nor to apply it as they see fit, even in what they may regard as the Lord’s work.

The minister should, by precept and example, teach the people to regard the tithe as sacred. He should not feel that he can retain and apply it according to his own judgment, because he is a minister. It is not his. He is not at liberty to devote to himself whatever he thinks is his due. He should not give his influence to any plans for diverting from their legitimate use the tithes and offerings dedicated to God. They are to be placed in His treasury and held sacred for His service as He has appointed.

God desires all His stewards to be exact in following divine arrangements. They are not to offset the Lord’s plans by performing some deed of charity, or giving some gift or some offering, when or how they, the human agents, shall see fit. It is a very poor policy for men to seek to improve on God’s plan, and invent a makeshift, averaging up their good impulses on this and that occasion, and offsetting them against God’s requirements. God calls upon all to give their influence to His own arrangement. He has made His plan 101 known; and all who would cooperate with Him must carry out this plan, instead of daring to attempt an improvement on it.

The Lord instructed Moses, for Israel, “Thou shalt command the children of Israel, that they bring thee pure oil olive beaten for the light, to cause the lamp to burn always.” Exodus 27:20. This was to be a continual offering that the house of God might be properly supplied with that which was necessary for His service. His people today are to remember that the house of worship is the Lord’s property, and that it is to be scrupulously cared for. But the funds for this work are not to come from the tithe.

A very plain, definite message has been given to me for our people. I am bidden to tell them that they are making a mistake in applying the tithe to various objects which, though good in themselves, are not the object to which the Lord has said that the tithe should be applied. Those who make this use of the tithe are departing from the Lord’s arrangement. God will judge for these things.

Other Lines to Be Sustained, but Not From Tithes

One reasons that the tithe may be applied to school purposes. Still others reason that canvassers and colporteurs should be supported from the tithe. But a great mistake is made when the tithe is drawn from the object for which it is to be used—the support of the ministers....

The tithe is the Lord’s, and those who meddle with it will be punished with the loss of their heavenly treasure unless they repent. Let the work no longer be hedged up because the tithe has been diverted into various channels other than the one to which the Lord has said it should go. Provision is to be made for these 102 other lines of work. They are to be sustained, but not from the tithe. God has not changed; the tithe is still to be used for the support of the ministry.

Includes Bible Teachers

Our conferences look to the schools for educated and well-trained laborers, and they should give the schools a most hearty and intelligent support. Light has been plainly given that those who minister in our schools, teaching the word of God, explaining the Scriptures, educating the students in the things of God, should be supported by the tithe money. This instruction was given long ago, and more recently it has been repeated again and again.

Not a Poor Fund

The tithe is set apart for a special use. It is not to be regarded as a poor fund. It is to be especially devoted to the support of those who are bearing God’s message to the world; and it should not be diverted from this purpose.

Not for Church Expense

I was shown that it is wrong to use the tithe for defraying the incidental expenses of the church. In this there has been a departure from correct methods. It would be far better to dress less expensively, cut down your indulgences, practice self-denial, and meet these outgoings. By so doing you will have a clear conscience. But you are robbing God every time that you put your hands into the treasury for funds to meet the running expenses of the church.

Leviticus 27:30

30 And all the tithe of the land, whether of the seed of the land or of the fruit of the tree, is the Lord’s. It is holy to the Lord.

Wednesday - The Storehouse

Jeremiah 10:13

13 When He utters His voice,
There is a multitude of waters in the heavens:
“And He causes the vapors to ascend from the ends of the earth.
He makes lightning for the rain,
He brings the wind out of His treasuries.”

Psalm 33:7

7 He gathers the waters of the sea together as a heap;
He lays up the deep in storehouses.

Job 38:22

22 “Have you entered the treasury of snow,
Or have you seen the treasury of hail,

Numbers 18:21
Tithes for Support of the Levites

21 “Behold, I have given the children of Levi all the tithes in Israel as an inheritance in return for the work which they perform, the work of the tabernacle of meeting.

Deuteronomy 12:5, 6

5 “But you shall seek the place where the Lord your God chooses, out of all your tribes, to put His name for His dwelling place; and there you shall go. 6 There you shall take your burnt offerings, your sacrifices, your tithes, the heave offerings of your hand, your vowed offerings, your freewill offerings, and the firstborn of your herds and flocks.

Malachi 3:10

10 Bring all the tithes into the storehouse,
That there may be food in My house,
And try Me now in this,”
Says the Lord of hosts,
“If I will not open for you the windows of heaven
And pour out for you such blessing
That there will not be room enough to receive it.

1 Chronicles 26:20
The Treasuries and Other Duties

20 Of the Levites, Ahijah was over the treasuries of the house of God and over the treasuries of the dedicated things.

2 Chronicles 31:11-13

11 Now Hezekiah commanded them to prepare rooms in the house of the Lord, and they prepared them. 12 Then they faithfully brought in the offerings, the tithes, and the dedicated things; Cononiah the Levite had charge of them, and Shimei his brother was the next. 13 Jehiel, Azaziah, Nahath, Asahel, Jerimoth, Jozabad, Eliel, Ismachiah, Mahath, and Benaiah were overseers under the hand of Cononiah and Shimei his brother, at the commandment of Hezekiah the king and Azariah the ruler of the house of God.

Nehemiah 10:38

38 And the priest, the descendant of Aaron, shall be with the Levites when the Levites receive tithes; and the Levites shall bring up a tenth of the tithes to the house of our God, to the rooms of the storehouse.

Ellen G. White, The Acts of the Apostles, pp. 336-340.

The payment of the tithe was but a part of God's plan for the support of His service. Numerous gifts and offerings were divinely specified. Under the Jewish system the people were taught to cherish a spirit of liberality both in sustaining the cause of God and in supplying the wants of the needy. For special occasions there were freewill offerings. At the harvest and the vintage, the first fruits of the field--corn, wine, and oil--were consecrated as an offering to the Lord. The gleanings and the corners of the field were reserved for the poor. The first fruits of the wool when the sheep were shorn, of the grain when the wheat was threshed, were set apart for God. So also were the first-born of all animals, and a redemption price was paid for the first-born son. The first fruits were to be presented before the Lord at the sanctuary and were then devoted to the use of the priests.

By this system of benevolence the Lord sought to teach Israel that in everything He must be first. Thus they were reminded that God was the proprietor of their fields, their flocks, and their herds; that it was He who sent them the sunshine and the rain that developed and ripened the harvest. Everything that they possessed was His; they were but the stewards of His goods.

It is not God's purpose that Christians, whose privileges far exceed those of the Jewish nation, shall give less freely than they gave. "Unto whomsoever much is given," the Saviour declared, "of him shall be much required." Luke 12:48. The liberality required of the Hebrews was largely to benefit their own nation; today the work of God extends over all the earth. In the hands of His followers, Christ has placed the treasures of the gospel, and upon them He has laid the responsibility of giving the glad tidings of salvation to the world. Surely our obligations are much greater than were those of ancient Israel.

As God's work extends, calls for help will come more and more frequently. That these calls may be answered, Christians should heed the command, "Bring ye all the tithes into the storehouse, that there may be meat in Mine house." Malachi 3:10. If professing Christians would faithfully bring to God their tithes and offerings, His treasury would be full. There would then be no occasion to resort to fairs, lotteries, or parties of pleasure to secure funds for the support of the gospel.

Men are tempted to use their means in self-indulgence, in the gratification of appetite, in personal adornment, or in the embellishment of their homes. For these objects many church members do not hesitate to spend freely and even extravagantly. But when asked to give to the Lord's treasury, to carry forward His work in the earth, they demur. Perhaps, feeling that they cannot well do otherwise, they dole out a sum far smaller than they often spend for needless indulgence. They manifest no real love for Christ's service, no earnest interest in the salvation of souls. What marvel that the Christian life of such ones is but a dwarfed, sickly existence!

He whose heart is aglow with the love of Christ will regard it as not only a duty, but a pleasure, to aid in the advancement of the highest, holiest work committed to man --the work of presenting to the world the riches of goodness, mercy, and truth.

It is the spirit of covetousness which leads men to keep for gratification of self means that rightfully belong to God, and this spirit is as abhorrent to Him now as when through His prophet He sternly rebuked His people, saying, "Will a man rob God? Yet ye have robbed Me. But ye say, Wherein have we robbed Thee? In tithes and offerings. Ye are cursed with a curse: for ye have robbed Me, even this whole nation." Malachi 3:8, 9.

The spirit of liberality is the spirit of heaven. This spirit finds its highest manifestation in Christ's sacrifice on the cross. In our behalf the Father gave His only-begotten Son; and Christ, having given up all that He had, then gave Himself, that man might be saved. The cross of Calvary should appeal to the benevolence of every follower of the Saviour. The principle there illustrated is to give, give. "He that saith he abideth in Him ought himself also so to walk, even as He walked." 1 John 2:6.

On the other hand, the spirit of selfishness is the spirit of Satan. The principle illustrated in the lives of worldlings is to get, get. Thus they hope to secure happiness and ease, but the fruit of their sowing is misery and death.

Not until God ceases to bless His children will they cease to be under bonds to return to Him the portion that He claims. Not only should they render the Lord the portion that belongs to Him, but they should bring also to His treasury, as a gratitude offering, a liberal tribute. With joyful hearts they should dedicate to the Creator the first fruits of their bounties--their choicest possessions, their best and holiest service. Thus they will gain rich blessings. God Himself will make their souls like a watered garden whose waters fail not. And when the last great harvest is gathered in, the sheaves that they are enabled to bring to the Master will be the recompense of their unselfish use of the talents lent them.

Thursday –  Tithe and Salvation by Faith

Romans 3:19-24

19 Now we know that whatever the law says, it says to those who are under the law, that every mouth may be stopped, and all the world may become guilty before God. 20 Therefore by the deeds of the law no flesh will be justified in His sight, for by the law is the knowledge of sin.

God’s Righteousness Through Faith

21 But now the righteousness of God apart from the law is revealed, being witnessed by the Law and the Prophets, 22 even the righteousness of God, through faith in Jesus Christ, to all and on all who believe. For there is no difference; 23 for all have sinned and fall short of the glory of God, 24 being justified freely by His grace through the redemption that is in Christ Jesus,

Romans 3:23

23 for all have sinned and fall short of the glory of God,

Romans 4:1-5
Abraham Justified by Faith

1 What then shall we say that Abraham our father has found according to the flesh? 2 For if Abraham was justified by works, he has somethingto boast about, but not before God. 3 For what does the Scripture say? “Abraham believed God, and it was accounted to him for righteousness.”4 Now to him who works, the wages are not counted as grace but as debt.

David Celebrates the Same Truth

5 But to him who does not work but believes on Him who justifies the ungodly, his faith is accounted for righteousness,

Ephesians 2:8, 9

8 For by grace you have been saved through faith, and that not of yourselves; it is the gift of God, 9 not of works, lest anyone should boast.

Ephesians 2:10

10 For we are His workmanship, created in Christ Jesus for good works, which God prepared beforehand that we should walk in them.

Luke 21:1-4

The Widow’s Two Mites

1 And He looked up and saw the rich putting their gifts into the treasury, 2 and He saw also a certain poor widow putting in two mites. 3 So He said, “Truly I say to you that this poor widow has put in more than all; 4 for all these out of their abundance have put in offerings for God, but she out of her poverty put in all the livelihood that she had.”

Friday – Further Thought
Read Acts 17
Acts 17:24

24 “God, who made the world and everything in it, since He is Lord of heaven and earth, does not dwell in temples made with hands.

Acts 17:28

28 for in Him we live and move and have our being, as also some of your own poets have said, ‘For we are also His offspring.’

Ellen G. White, Testimonies for the Church, vol. 6, p. 384-389.
Giving to God His Own

The Lord has given His people a message for this time. It is presented in the third chapter of Malachi. How could the Lord present His requirements in a clearer or more forcible manner than He has done in this chapter?

All should remember that God's claims upon us underlie every other claim. He gives to us bountifully, and the contract which He has made with man is that a tenth of his possessions shall be returned to God. The Lord graciously entrusts to His stewards His treasures, but of the tenth He says: This is Mine. Just in proportion as God has given His property to man, so man is to return to God a faithful tithe of all his substance. This distinct arrangement was made by Jesus Christ Himself.

This work involves solemn and eternal results, and it is too sacred to be left to human impulse. We should not feel free to deal with this matter as we choose. In answer to the claims of God, regular reserves should be set apart as sacred to His work.

The First Fruits

Besides the tithe the Lord demands the first fruits of all our increase. These He has reserved in order that His work in the earth may be amply sustained. The Lord's servants are not to be limited to a meager supply. His messengers should not be handicapped in their work of holding forth the word of life. As they teach the truth they should have means to invest for the advancement of the work, which must be done at the right time in order to have the best and most saving influence. Deeds of mercy must be done; the poor and suffering must be aided. Gifts and offerings should be appropriated for this purpose. Especially in new fields, where the standard of truth has never yet been uplifted, this work must be done. If all the professed people of God, both old and young, would do their duty, there would be no dearth in the treasury. If all would pay a faithful tithe and devote to the Lord the first fruits of their increase, there would be a full supply of funds for His work. But the law of God is not respected or obeyed, and this has brought a pressure of want.

Remember the Poor

Every extravagance should be cut out of our lives, for the time we have for work is short. All around us we see want and suffering. Families are in need of food; little ones are crying for bread. The houses of the poor lack proper furniture and bedding. Many live in mere hovels which are almost destitute of conveniences. The cry of the poor reaches to heaven. God sees; God hears. But many glorify themselves. While their fellow men are poor and hungry, suffering for want of food, they expend much on their tables and eat far more than they require. What an account men will by and by have to render for their selfish use of God's money! Those who disregard the provision God has made for the poor will find not only that they have robbed their fellow men, but that in robbing them they have robbed God and have embezzled His goods.

All Things Belong to God

All the good that man enjoys comes because of the mercy of God. He is the great and bountiful Giver. His love is manifest to all in the abundant provision made for man. He has given us probationary time in which to form characters for the courts above. And it is not because He needs anything that He asks us to reserve a part of our possessions for Him.

The Lord created every tree in Eden pleasant to the eyes and good for food, and He bade Adam and Eve freely enjoy His bounties. But He made one exception. Of the tree of knowledge of good and evil they were not to eat. This tree God reserved as a constant reminder of His ownership of all. Thus He gave them opportunity to demonstrate their faith and trust in Him by their perfect obedience to His requirements. So it is with God's claims upon us. He places His treasures in the hands of men, but requires that one tenth shall be faithfully laid aside for His work. He requires this portion to be placed in His treasury. It is to be rendered to Him as His own; it is sacred and is to be used for sacred purposes, for the support of those who carry the message of salvation to all parts of the world. He reserves this portion, that means may ever be flowing into His treasure house and that the light of truth may be carried to those who are nigh and those who are afar off. By faithfully obeying this requirement we acknowledge that all belongs to God.

And has not the Lord a right to demand this of us? Did He not give His only-begotten Son because He loved us and desired to save us from death? And shall not our gratitude offerings flow into His treasury to be drawn therefrom to advance His kingdom in the earth? Since God is the owner of all our goods, shall not gratitude to Him prompt us to make freewill offerings and thank offerings, thus acknowledging His ownership of soul, body, spirit, and property? Had God's plan been followed, means would now be flowing into His treasury; and funds to enable ministers to enter new fields, and workers to unite with ministers in lifting up the standard of truth in the dark places of the earth, would be abundant.

Without Excuse

It is a heaven-appointed plan that men should return to the Lord His own; and this is so plainly stated that men and women have no excuse for misunderstanding or evading the duties and responsibilities God has laid upon them. Those who claim that they cannot see this to be their duty, reveal to the heavenly universe, to the church, and to the world that they do not want to see this plainly stated requirement. They think that by following the Lord's plan they would detract from their own possessions. In the covetousness of their selfish souls they desire to have the whole capital, both principal and interest, to use for their own benefit.

God lays His hand upon all man's possessions, saying: I am the owner of the universe, and these goods are Mine. The tithe you have withheld I reserve for the support of My servants in their work of opening the Scriptures to those who are in the regions of darkness, who do not understand My law. In using My reserve fund to gratify your own desires you have robbed souls of the light which I made provision for them to receive. You have had opportunity to show loyalty to Me, but you have not done this. You have robbed Me; you have stolen My reserve fund. "Ye are cursed with a curse." Malachi 3:9.

Another Opportunity

The Lord is long-suffering and gracious, and to those who have done this wickedness He gives another opportunity. "Return unto Me," He says, "and I will return unto you." But they say: "Wherein shall we return?" Verse 7. Their means have been made to flow in channels of selfservice and self-glorification as if their goods were their own and not lent treasures. Their perverted consciences have become so hard and unimpressible that they do not see the great wickedness they have done in so hedging up the way that the cause of truth could not advance. Man, finite man, though using for himself the talents which God has reserved to publish salvation, to send the glad news of a Saviour's love to perishing souls, though hedging up the way by his selfishness, inquires: "Wherein have we robbed Thee?" God answers: "In tithes and offerings. Ye are cursed with a curse: for ye have robbed Me, even this whole nation." Verses 8, 9. The whole world is engaged in robbing God. With the money He has lent them, men indulge in dissipation, in amusements, revelings, feasting, and disgraceful indulgences. But God says: "I will come near to you to judgment." Verse 5. The whole world will have an account to settle in that great day when everyone shall receive sentence according to his deeds.

The Blessing

God pledges Himself to bless those who obey His commandments. "Bring ye all the tithes into the storehouse, that there may be meat in Mine house, and prove Me now herewith, saith the Lord of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it. And I will rebuke the devourer for your sakes, and he shall not destroy the fruits of your ground; neither shall your vine cast her fruit before the time in the field, saith the Lord of hosts. And all nations shall call you blessed: for ye shall be a delightsome land, saith the Lord of hosts." Verses 10-12.

With these words of light and truth before them, how dare men neglect so plain a duty? How dare they disobey God when obedience to His requirements means His blessing in both temporal and spiritual things, and disobedience means the curse of God? Satan is the destroyer. God cannot bless those who refuse to be faithful stewards. All He can do is to permit Satan to accomplish his destroying work. We see calamities of every kind and in every degree coming upon the earth, and why? The Lord's restraining power is not exercised. The world has disregarded the word of God. They live as though there were no God. Like the inhabitants of the Noachic world, they refuse to have any thought of God. Wickedness prevails to an alarming extent, and the earth is ripe for the harvest.

Ellen G. White, The Acts of the Apostles, pp. 565-567.

True sanctification means perfect love, perfect obedience, perfect conformity to the will of God. We are to be sanctified to God through obedience to the truth. Our conscience must be purged from dead works to serve the living God. We are not yet perfect; but it is our privilege to cut away from the entanglements of self and sin, and advance to perfection. Great possibilities, high and holy attainments, are placed within the reach of all.

The reason many in this age of the world make no greater advancement in the divine life is because they interpret the will of God to be just what they will to do. While following their own desires, they flatter themselves that they are conforming to God's will. These have no conflicts with self. There are others who for a time are successful in the struggle against their selfish desire for pleasure and ease. They are sincere and earnest, but grow weary of protracted effort, of daily death, of ceaseless turmoil. Indolence seems inviting, death to self repulsive; and they close their drowsy eyes and fall under the power of temptation instead of resisting it.

The directions laid down in the word of God leave no room for compromise with evil. The Son of God was manifested that He might draw all men unto Himself. He came not to lull the world to sleep, but to point out the narrow path in which all must travel who reach at last the gates of the City of God. His children must follow where He has led the way; at whatever sacrifice of ease or selfish indulgence, at whatever cost of labor or suffering, they must maintain a constant battle with self.

The greatest praise that men can bring to God is to become consecrated channels through whom He can work. Time is rapidly passing into eternity. Let us not keep back from God that which is His own. Let us not refuse Him that which, though it cannot be given with merit, cannot be denied without ruin. He asks for a whole heart; give it to Him; it is His, both by creation and by redemption. He asks for your intellect; give it to Him; it is His. He asks for your money; give it to Him; it is His. "Ye are not your own, for ye are bought with a price." 1 Corinthians 6: 19, 20. God requires the homage of a sanctified soul, which has prepared itself, by the exercise of the faith that works by love, to serve Him. He holds up before us the highest ideal, even perfection. He asks us to be absolutely and completely for Him in this world as He is for us in the presence of God.

"This is the will of God" concerning you, "even your sanctification." 1 Thessalonians 4:3. Is it your will also? Your sins may be as mountains before you; but if you humble your heart and confess your sins, trusting in the merits of a crucified and risen Saviour, He will forgive and will cleanse you from all unrighteousness. God demands of you entire conformity to His law. This law is the echo of His voice saying to you, Holier, yes, holier still. Desire the fullness of the grace of Christ. Let your heart be filled with an intense longing for His righteousness, the work of which God's word declares is peace, and its effect quietness and assurance forever.

As your soul yearns after God, you will find more and still more of the unsearchable riches of His grace. As you contemplate these riches you will come into possession of them and will reveal the merits of the Saviour's sacrifice, the protection of His righteousness, the fullness of His wisdom, and His power to present you before the Father "without spot, and blameless." 2 Peter 3:14.