Lesson References Index

Lesson 3: January 14 – 20

The Tithing Contract

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

Sabbath Afternoon

Memory Text: 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.

Read Genesis 14
Genesis 15:1
God’s Covenant with Abram

15 After these things the word of the Lord came to Abram in a vision, saying, “Do not be afraid, Abram. I am your shield, your exceedingly great reward.”

Deuteronomy 14:22, 23
Tithing Principles

22 “You shall truly tithe all the increase of your grain that the field produces year by year.23 And you shall eat before the Lord your God, in the place where He chooses to make His name abide, the tithe of your grain and your new wine and your oil, of the firstborn of your herds and your flocks, that you may learn to fear the Lord your God always.

Ellen G. White, Testimonies for the Church, vol. 3, p. 393

The tithing system reaches back beyond the days of Moses. Men were required to offer to God gifts for religious purposes before the definite system was given to Moses, even as far back as the days of Adam. In complying with God's requirements, they were to manifest in offerings their appreciation of His mercies and blessings to them. This was continued through successive generations, and was carried out by Abraham, who gave tithes to Melchizedek, the priest of the most high God. The same principle existed in the days of Job. Jacob, when at Bethel, an exile and penniless wanderer, lay down at night, solitary and alone, with a rock for his pillow, and there promised the Lord: “Of all that Thou shalt give me I will surely give the tenth unto Thee.” God does not compel men to give. All that they give must be voluntary. He will not have His treasury replenished with unwilling offerings.

The Lord designed to bring man into close relationship with Himself and into sympathy and love with his fellow men by placing upon him responsibilities in deeds that would counteract selfishness and strengthen his love for God and man. The plan of system in benevolence God designed for the good of man, who is inclined to be selfish and to close his heart to generous deeds. The Lord requires gifts to be made at stated times, being so arranged that giving will become habit and benevolence be felt to be a Christian duty. The heart, opened by one gift, is not to have time to become selfishly cold and to close before the next is bestowed. The stream is to be continually flowing, thus keeping open the channel by acts of benevolence. 

As to the amount required, God has specified one tenth of the increase. This is left to the conscience and benevolence of men, whose judgment in this tithing system should have free play. And while it is left free to the conscience, a plan has been laid out definite enough for all. No compulsion is required. 

God called for men in the Mosaic dispensation to give the tenth of all their increase. He committed to their trust the things of this life, talents to be improved and returned to Him. He has required a tenth, and this He claims as the very least that man should return to Him. He says: I give you nine tenths, while I require one tenth; that is Mine. When men withhold the one tenth, they rob God. Sin offerings, peace offerings, and thank offerings were also required in addition to the tenth of the increase.

All that is withheld of that which God claims, the tenth of the increase, is recorded in the books of heaven against the withholders, as robbery. Such defraud their Creator; and when this sin of neglect is brought before them, it is not enough for them to change their course and begin to work from that time upon the right principle. This will not correct the figures made in the heavenly record for embezzling the property committed to them in trust to be returned to the Lender. Repentance for unfaithful dealing with God, and for base ingratitude, is required.

“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. 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.” A promise is here given that, if all the tithes are brought into the storehouse, a blessing from God will be poured upon the obedient.

“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.” If all who profess the truth will come up to the claims of God in giving the tenth, which God says is His, the treasury will be abundantly supplied with means to carry forward the great work for the salvation of man.

God gives man nine tenths, while He claims one tenth for sacred purposes, as He has given man six days for his own work and has reserved and set apart the seventh day to Himself. For, like the Sabbath, a tenth of the increase is sacred; God has reserved it for Himself. He will carry forward His work upon the earth with the increase of the means that He has entrusted to man.

Sunday - Tithe Equals a Tenth

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.

Leviticus 27:32

32 And concerning the tithe of the herd or the flock, of whatever passes under the rod, the tenth one shall be holy to the Lord.

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 7:1–9
The King of Righteousness

For this Melchizedek, king of Salem, priest of the Most High God, who met Abraham returning from the slaughter of the kings and blessed him, to whom also Abraham gave a tenth part of all, first being translated “king of righteousness,” and then also king of Salem, meaning “king of peace,” without father, without mother, without genealogy, having neither beginning of days nor end of life, but made like the Son of God, remains a priest continually.

Now consider how great this man was, to whom even the patriarch Abraham gave a tenth of the spoils. And indeed those who are of the sons of Levi, who receive the priesthood, have a commandment to receive tithes from the people according to the law, that is, from their brethren, though they have come from the loins of Abraham; but he whose genealogy is not derived from them received tithes from Abraham and blessed him who had the promises. Now beyond all contradiction the lesser is blessed by the better. Here mortal men receive tithes, but there he receives them, of whom it is witnessed that he lives. Even Levi, who receives tithes, paid tithes through Abraham, so to speak,

Read Genesis 14
Refer above for Hebrews 7:1–9
Genesis 28:13, 14

13 And behold, the Lord stood above it and said: “I am the Lord God of Abraham your father and the God of Isaac; the land on which you lie I will give to you and your descendants.14 Also your descendants shall be as the dust of the earth; you shall spread abroad to the west and the east, to the north and the south; and in you and in your seed all the families of the earth shall be blessed.

Genesis 28:20–22

20 Then Jacob made a vow, saying, “If God will be with me, and keep me in this way that I am going, and give me bread to eat and clothing to put on, 21 so that I come back to my father’s house in peace, then the Lord shall be my God. 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.”

Monday - Where Is the Storehouse?

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.

Deuteronomy 12:5–14

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.

Exodus 23:14–17
Three Annual Feasts

14 “Three times you shall keep a feast to Me in the year: 15 You shall keep the Feast of Unleavened Bread (you shall eat unleavened bread seven days, as I commanded you, at the time appointed in the month of Abib, for in it you came out of Egypt; none shall appear before Me empty); 16 and the Feast of Harvest, the firstfruits of your labors which you have sown in the field; and the Feast of Ingathering at the end of the year, when you have gathered in the fruit of your labors from the field.

17 “Three times in the year all your males shall appear before the Lord God.

2 Chronicles 31:11–21

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. 14 Kore the son of Imnah the Levite, the keeper of the East Gate, was over the freewill offerings to God, to distribute the offerings of the Lord and the most holy things. 15 And under him were Eden, Miniamin, Jeshua, Shemaiah, Amariah, and Shecaniah, his faithful assistants in the cities of the priests, to distribute allotments to their brethren by divisions, to the great as well as the small.

16 Besides those males from three years old and up who were written in the genealogy, they distributed to everyone who entered the house of the Lord his daily portion for the work of his service, by his division, 17 and to the priests who were written in the genealogy according to their father’s house, and to the Levites from twenty years old and up according to their work, by their divisions, 18 and to all who were written in the genealogy—their little ones and their wives, their sons and daughters, the whole company of them—for in their faithfulness they sanctified themselves in holiness.

19 Also for the sons of Aaron the priests, who were in the fields of the common-lands of their cities, in every single city, there were men who were designated by name to distribute portions to all the males among the priests and to all who were listed by genealogies among the Levites.

20 Thus Hezekiah did throughout all Judah, and he did what was good and right and true before the Lord his God. 21 And in every work that he began in the service of the house of God, in the law and in the commandment, to seek his God, he did it with all his heart. So he prospered.

Nehemiah 12:44–47
Temple Responsibilities

44 And at the same time some were appointed over the rooms of the storehouse for the offerings, the firstfruits, and the tithes, to gather into them from the fields of the cities the portions specified by the Law for the priests and Levites; for Judah rejoiced over the priests and Levites who ministered. 45 Both the singers and the gatekeepers kept the charge of their God and the charge of the purification, according to the command of David and Solomon his son. 46 For in the days of David and Asaph of old there were chiefs of the singers, and songs of praise and thanksgiving to God. 47 In the days of Zerubbabel and in the days of Nehemiah all Israel gave the portions for the singers and the gatekeepers, a portion for each day. They also consecrated holy things for the Levites, and the Levites consecrated them for the children of Aaron.

Nehemiah 13:8–14

And it grieved me bitterly; therefore I threw all the household goods of Tobiah out of the room. Then I commanded them to cleanse the rooms; and I brought back into them the articles of the house of God, with the grain offering and the frankincense.

10 I also realized that the portions for the Levites had not been given them; for each of the Levites and the singers who did the work had gone back to his field. 11 So I contended with the rulers, and said, “Why is the house of God forsaken?” And I gathered them together and set them in their place. 12 Then all Judah brought the tithe of the grain and the new wine and the oil to the storehouse. 13 And I appointed as treasurers over the storehouse Shelemiah the priest and Zadok the scribe, and of the Levites, Pedaiah; and next to them was Hanan the son of Zaccur, the son of Mattaniah; for they were considered faithful, and their task was to distribute to their brethren.

14 Remember me, O my God, concerning this, and do not wipe out my good deeds that I have done for the house of my God, and for its services!

Tuesday - The Purpose of Tithing

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

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.

Numbers 18:24

24 For the tithes of the children of Israel, which they offer up as a heave offering to the Lord, I have given to the Levites as an inheritance; therefore I have said to them, ‘Among the children of Israel they shall have no inheritance.’ ”

Psalm 24:1
The King of Glory and His Kingdom
A Psalm of David.

24 The earth is the Lord’s, and all its fullness,
The world and those who dwell therein.

Acts 20:35

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.’ ”

Read Revelation 13 and 14

Wednesday - Tithing on the Gross or the Net Income?

1 Kings 17:9–16

“Arise, go to Zarephath, which belongs to Sidon, and dwell there. See, I have commanded a widow there to provide for you.” 10 So he arose and went to Zarephath. And when he came to the gate of the city, indeed a widow was there gathering sticks. And he called to her and said, “Please bring me a little water in a cup, that I may drink.” 11 And as she was going to get it, he called to her and said, “Please bring me a morsel of bread in your hand.”

12 So she said, “As the Lord your God lives, I do not have bread, only a handful of flour in a bin, and a little oil in a jar; and see, I am gathering a couple of sticks that I may go in and prepare it for myself and my son, that we may eat it, and die.”

13 And Elijah said to her, “Do not fear; go and do as you have said, but make me a small cake from it first, and bring it to me; and afterward make some for yourself and your son. 14 For thus says the Lord God of Israel: ‘The bin of flour shall not be used up, nor shall the jar of oil run dry, until the day the Lord sends rain on the earth.’ ”

15 So she went away and did according to the word of Elijah; and she and he and her household ate for many days. 16 The bin of flour was not used up, nor did the jar of oil run dry, according to the word of the Lord which He spoke by Elijah.

Ellen G. White, Testimonies for the Church, vol. 4, p. 469.

At stated periods, in order to preserve the integrity of the law, the people were interviewed as to whether they had faithfully performed their vows or not. A conscientious few made returns to God of about one third of all their income for the benefit of religious interests and for the poor. These exactions were not from a particular class of the people, but from all, the requirement being proportioned according to the amount possessed. Besides all these systematic and regular donations there were special objects calling for freewill offerings, such as the tabernacle built in the wilderness and the temple erected at Jerusalem. These drafts were made by God upon the people for their own good, as well as to sustain His service. 

There must be an awakening among us as a people upon this matter. There are but few men who feel conscience-stricken if they neglect their duty in beneficence. But few feel remorse of soul because they are daily robbing God. If a Christian deliberately or accidentally underpays his neighbor, or refuses to cancel an honest debt, his conscience, unless seared, will trouble him; he cannot rest although no one may know but himself. There are many neglected vows and unpaid pledges, and yet how few trouble their minds over the matter; how few feel the guilt of this violation of duty. We must have new and deeper convictions on this subject. The conscience must be aroused, and the matter receive earnest attention; for an account must be rendered to God in the last day, and His claims must be settled. 

The responsibilities of the Christian businessman, however large or small his capital, will be in exact proportion to his gifts from God. The deceitfulness of riches has ruined thousands and tens of thousands. These wealthy men forget that they are stewards, and that the day is fast approaching when it shall be said to them: “Give an account of thy stewardship.” As shown by the parable of the talents, every man is responsible for the wise use of the gifts bestowed. The poor man in the parable, because he had the least gift, felt the least responsibility and made no use of the talent entrusted to him; therefore he was cast into outer darkness.

Said Christ: “How hardly shall they that have riches enter into the kingdom of God!” And His disciples were astonished at His doctrine. When a minister who has labored successfully in securing souls to Jesus Christ abandons his sacred work in order to secure temporal gain, he is called an apostate, and he will be held accountable to God for the talents that he has misapplied. When men of business, farmers, mechanics, merchants, lawyers, etc., become members of the church, they become servants of Christ; and although their talents may be entirely different, their responsibility to advance the cause of God by personal effort, and with their means, is no less than that which rests upon the minister. The woe which will fall upon the minister if he preach not the gospel, will just as surely fall upon the businessman, if he, with his different talents, will not be a co-worker with Christ in accomplishing the same results. When this is brought home to the individual, some will say, “This is an hard saying;” nevertheless it is true, although continually contradicted by the practice of men who profess to be followers of Christ.

God provided bread for His people in the wilderness by a miracle of mercy, and He could have provided everything necessary for religious service; but He did not, because in His infinite wisdom He saw that the moral discipline of His people depended upon their co-operating with Him, every one of them doing something. As long as the truth is progressive, the claims of God rest upon men to give of that which He has entrusted to them for this very purpose. God, the Creator of man, by instituting the plan of systematic benevolence, has made the work bear equally upon all according to their several abilities. Everyone is to be his own assessor and is left to give as he purposes in his heart. But there are those who are guilty of the same sin as Ananias and Sapphira, thinking that if they withhold a portion of what God claims in the tithing system the brethren will never know it. Thus thought the guilty couple whose example is given us as a warning. God in this case proves that He searches the heart. The motives and purposes of man cannot be hidden from Him. He has left a perpetual warning to Christians of all ages to beware of the sin to which the hearts of men are continually inclined.

Although no visible marks of God's displeasure follow the repetition of the sin of Ananias and Sapphira now, yet the sin is just as heinous in the sight of God and will as surely be visited upon the transgressor in the day of judgment, and many will feel the curse of God even in this life. When a pledge is made to the cause, it is a vow made to God and should be sacredly kept. In the sight of God it is no better than sacrilege to appropriate to our own use that which has been once pledged to advance His sacred work.

When a verbal or written pledge has been made in the presence of our brethren to give a certain amount, they are the visible witnesses of a contract made between ourselves and God. The pledge is not made to man, but to God, and is as a written note given to a neighbor. No legal bond is more binding upon the Christian for the payment of money than a pledge made to God.

Persons who thus pledge to their fellow men do not generally think of asking to be released from their pledges. A vow made to God, the Giver of all favors, is of still greater importance; then why should we seek to be released from our vows to God? Will man consider his promise less binding because made to God? Because his vow will not be put to trial in courts of justice, is it less valid? Will a man who professes to be saved by the blood of the infinite sacrifice of Jesus Christ, “rob God”? Are not his vows and his actions weighed in the balances of justice in the heavenly courts?

Thursday - An Honest or Faithful Tithe

1 Corinthians 4:1, 2
Stewards of the Mysteries of God

Let a man so consider us, as servants of Christ and stewards of the mysteries of God.Moreover it is required in stewards that one be found faithful.

Matthew 25:19–21

19 After a long time the lord of those servants came and settled accounts with them.

20 “So he who had received five talents came and brought five other talents, saying, ‘Lord, you delivered to me five talents; look, I have gained five more talents besides them.’21 His lord said to him, ‘Well done, good and faithful servant; you were faithful over a few things, I will make you ruler over many things. Enter into the joy of your lord.’

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.

Ellen G. White, Education, p. 138

That which lies at the foundation of business integrity and of true success is the recognition of God's ownership. The Creator of all things, He is the original proprietor. We are His stewards. All that we have is a trust from Him, to be used according to His direction.

This is an obligation that rests upon every human being. It has to do with the whole sphere of human activity. Whether we recognize it or not, we are stewards, supplied from God with talents and facilities, and placed in the world to do a work appointed by Him. 

To every man is given “his work” (Mark 13:34), the work for which his capabilities adapt him, the work which will result in greatest good to himself and to his fellow men, and in greatest honor to God. 

Thus our business or calling is a part of God's great plan, and, so long as it is conducted in accordance with His will, He Himself is responsible for the results. “Laborers together with God” (1 Corinthians 3:9), our part is faithful compliance with His directions. Thus there is no place for anxious care. Diligence, fidelity, caretaking, thrift, and discretion are called for. Every faculty is to be exercised to its highest capacity. But the dependence will be, not on the successful outcome of our efforts, but on the promise of God. The word that fed Israel in the desert, and sustained Elijah through the time of famine, has the same power today. “Be not therefore anxious (R.V.), saying, What shall we eat? or, What shall we drink? ... Seek ye first the kingdom of God, and His righteousness; and all these things shall be added unto you.” Matthew 6:31-33. 

He who gives men power to get wealth has with the gift bound up an obligation. Of all that we acquire He claims a specified portion. The tithe is the Lord's. “All the tithe of the land, whether of the seed of the land, or of the fruit of the tree,” “the tithe of the herd, or of the flock, ... shall be holy unto the Lord.” Leviticus 27:30, 32. The pledge made by Jacob at Bethel shows the extent of the obligation. “Of all that Thou shalt give me,” he said, “I will surely give the tenth unto Thee.” Genesis 28:22.

“Bring ye all the tithes into the storehouse” (Malachi 3:10), is God's command. No appeal is made to gratitude or to generosity. This is a matter of simple honesty. The tithe is the Lord's; and He bids us return to Him that which is His own. 

“It is required in stewards, that a man be found faithful.” 1 Corinthians 4:2. If honesty is an essential principle of business life, must we not recognize our obligation to God—the obligation that underlies every other?

By the terms of our stewardship we are placed under obligation, not only to God, but to man. To the infinite love of the Redeemer every human being is indebted for the gifts of life. Food and raiment and shelter, body and mind and soul—all are the purchase of His blood. And by the obligation of gratitude and service thus imposed, Christ has bound us to our fellow men. He bids us, “By love serve one another.” Galatians 5:13. “Inasmuch as ye have done it unto one of the least of these My brethren, ye have done it unto Me.” Matthew 25:40.

“I am debtor,” Paul declares, “both to the Greeks, and to the barbarians; both to the wise, and to the unwise.” Romans 1:14. So also are we. By all that has blessed our life above others, we are placed under obligation to every human being whom we might benefit.

These truths are not for the closet more than for the counting room. The goods that we handle are not our own, and never can this fact safely be lost sight of. We are but stewards, and on the discharge of our obligation to God and man depend both the welfare of our fellow beings and our own destiny for this life and for the life to come.

“There is that scattereth, and yet increaseth; and there is that withholdeth more than is meet, but it tendeth to poverty.” “Cast thy bread upon the waters: for thou shalt find it after many days.” “The liberal soul shall be made fat: and he that watereth shall be watered also himself.”

Friday - Further Thought

Ellen G. White, Testimonies for the Church, vol. 9, pp. 245–252

Christ has purchased us by the price of His own blood. He has paid the purchase money for our redemption, and if we will lay hold upon the treasure, it is ours by the free gift of God.

“How much owest thou unto my Lord?” Luke 16:5. It is impossible to tell. All that we have is from God. He lays His hand upon our possessions, saying: “I am the rightful owner of the whole universe; these are My goods. Consecrate to Me the tithes and offerings. As you bring these specified goods as a token of your loyalty and your submission to My sovereignty, My blessing shall increase your substance, and you will have abundance.”

God is testing every soul that claims to believe in Him. All are entrusted with talents. The Lord has given men His goods upon which to trade. He has made them His stewards, and has placed in their possession money, houses, and lands. All these are to be regarded as the Lord's goods and used to advance His work, to build up His kingdom in the world. In trading with the Lord's goods, we are to seek Him for wisdom, that we may not use His sacred trust to glorify ourselves or to indulge selfish impulses. The amount entrusted varies, but those who have the smallest gifts must not feel that because their talent of means is small, they can do nothing with it.

Every Christian is a steward of God, entrusted with His goods. Remember the words: “Moreover it is required in stewards, that a man be found faithful.” 1 Corinthians 4:2. Let us be sure that we are not robbing God in any jots or tittles, for much is involved in this question.

All things belong to God. Men may ignore His claims. While He bountifully bestows His blessings upon them, they may use His gifts for their own selfish gratification; but they will be called to give an account for their stewardship.

A steward identifies himself with his master. He accepts the responsibilities of a steward, and he must act in his master's stead, doing as his master would do were he presiding. His master's interests become his. The position of a steward is one of dignity because his master trusts him. If in any wise he acts selfishly and turns the advantages gained by trading with his lord's goods to his own advantage, he has perverted the trust reposed in him. 

The Lord has made the proclamation of the gospel dependent upon the labors and the voluntary gifts of all His people. The one who proclaims the message of mercy to fallen men has another work also—to set before the people the duty of sustaining the work of God with their means. He must teach them that a portion of their income belongs to God and is to be sacredly bestowed to His work. This lesson he should present by both precept and example; he should beware that he does not by his own course lessen the force of his teaching.

That which has been set apart according to the Scriptures as belonging to the Lord constitutes the revenue of the gospel and is no longer ours. It is no better than sacrilege for a man to take from God's treasury in order to serve himself or to serve others in their secular business. Some have been at fault in diverting from the altar of God that which has been especially dedicated to Him. All should regard this matter in the right light. Let no one, when brought into a strait place, take money consecrated to religious purposes and use it for his advantage, soothing his conscience by saying that he will repay it at some future time. Far better cut down the expenses to correspond with the income, to restrict the wants, and live within the means than to use the Lord's money for secular purposes.

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 known, and all who would co-operate 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.

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. There should be today in the field one hundred well qualified laborers where now there is but one.

The tithe is sacred, reserved by God for Himself. It is to be brought into His treasury to be used to sustain the gospel laborers in their work. For a long time the Lord has been robbed because there are those who do not realize that the tithe is God's reserved portion.

Some have been dissatisfied and have said: “I will not longer pay my tithe; for I have no confidence in the way things are managed at the heart of the work.” But will you rob God because you think the management of the work is not right? Make your complaint, plainly and openly, in the right spirit, to the proper ones. Send in your petitions for things to be adjusted and set in order; but do not withdraw from the work of God, and prove unfaithful, because others are not doing right.

Read carefully the third chapter of Malachi and see what God says about the tithe. If our churches will take their stand upon the Lord's word and be faithful in paying their tithe into His treasury, more laborers will be encouraged to take up ministerial work. More men would give themselves to the ministry were they not told of the depleted treasury. There should be an abundant supply in the Lord's treasury, and there would be if selfish hearts and hands had not withheld the tithes or made use of them to support other lines of work.

God's reserved resources are to be used in no such haphazard way. 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 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. The opening of new fields requires more ministerial efficiency than we now have, and there must be means in the treasury.

Those who go forth as ministers have a solemn responsibility devolving upon them which is strangely neglected. Some enjoy preaching, but they do not give personal labor to the churches. There is great need of instruction concerning the obligations and duties to God, especially in regard to paying an honest tithe. Our ministers would feel sadly aggrieved if they were not promptly paid for their labor; but will they consider that there must be meat in the treasure house of God wherewith to sustain the laborers? If they fail to do their whole duty in educating the people to be faithful in paying to God His own, there will be a shortage of means in the treasury to carry forward the Lord's work.

The overseer of the flock of God should faithfully discharge his duty. If he takes the position that because this is not pleasant to him, he will leave it for someone else to do, he is not a faithful worker. Let him read in Malachi the words of the Lord charging the people with robbery toward God in withholding the tithes. The mighty God declares: “Ye are cursed with a curse.” Malachi 3:9. When the one who ministers in word and doctrine sees the people pursuing a course that will bring this curse upon them, how can he neglect his duty to give them instruction and warning? Every church member should be taught to be faithful in paying an honest tithe.

“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.” Verse 10.

I pray that my brethren may realize that the third angel's message means much to us and that the observance of the true Sabbath is to be the sign that distinguishes those who serve God from those who serve Him not. Let those who have become sleepy and indifferent, awake. We are called to be holy, and we should carefully avoid giving the impression that it is of little consequence whether or not we retain the peculiar features of our faith. Upon us rests the golden obligation of taking a more decided stand for truth and righteousness than we have taken in the past. The line of demarcation between those who keep the commandments of God and those who do not is to be revealed with unmistakable clearness. We are conscientiously to honor God, diligently using every means of keeping in covenant relation with Him, that we may receive His blessings—the blessings so essential for a people who are to be so severely tried. To give the impression that our faith, our religion, is not a dominating power in our lives is greatly to dishonor God. Thus we turn from His commandments, which are our life, denying that He is our God and we His people.

“The Lord thy God, He is God, the faithful God, which keepeth covenant and mercy with them that love Him and keep His commandments to a thousand generations; and repayeth them that hate Him to their face, to destroy them: He will not be slack to him that hateth Him, He will repay him to his face.” Deuteronomy 7:9, 10.

Where shall we be before the thousand generations mentioned in this scripture are ended? Our fate will have been decided for eternity. Either we shall have been pronounced worthy of a home in the everlasting kingdom of God or we shall have received sentence of eternal death. Those who have been true and faithful to their covenant with God; those who, remembering Calvary, have stood firmly on the side of truth, ever striving to honor God, will hear the commendation: “Well done, good and faithful servant.” But those who have given God only halfhearted service, allowing their lives to be conformed to the ways and practices of the world, will hear the sad words: “Depart from Me; I know you not.”

Ellen G. White, Counsels on Stewardship, pp. 65–107

Ellen G. White, Testimonies for the Church, vol. 4, p. 474

Of all our income we should make the first appropriation to God. In the system of beneficence enjoined upon the Jews they were required either to bring to the Lord the first fruits of all His gifts, whether in the increase of their flocks or herds, or in the produce of their fields, orchards, or vineyards, or they were to redeem it by substituting an equivalent. How changed the order of things in our day! The Lord's requirements and claims, if they receive any attention, are left till the last. Yet our work needs tenfold more means now than was needed by the Jews. The great commission given to the apostles was to go throughout the world and preach the gospel. This shows the extension of the work and the increased responsibility resting upon the followers of Christ in our day. If the law required tithes and offerings thousands of years ago, how much more essential are they now! If the rich and poor were to give a sum proportionate to their property in the Jewish economy, it is doubly essential now.

The majority of professed Christians part with their means with great reluctance. Many of them do not give one twentieth of their income to God, and many give far less than that; while there is a large class who rob God of the little tithe, and others who will give only the tithe. If all the tithes of our people flowed into the treasury of the Lord as they should, such blessings would be received that gifts and offerings for sacred purposes would be multiplied tenfold, and thus the channel between God and man would be kept open. The followers of Christ should not wait for thrilling missionary appeals to arouse them to action. If spiritually awake, they would hear in the income of every week, whether much or little, the voice of God and of conscience with authority demanding the tithes and offerings due the Lord.

Not only are the gifts and labors of Christ's followers desired, but in one sense they are indispensable. All heaven is interested in the salvation of man and waiting for men to become interested in their own salvation and in that of their fellow men. All things are ready, but the church is apparently upon the enchanted ground. When they shall arouse and lay their prayers, their wealth, and all their energies and resources at the feet of Jesus, the cause of truth will triumph. Angels are amazed that Christians do so little when such an example has been given them by Jesus, who even withheld not Himself from death, a shameful death. It is a marvel to them that when professors come in contact with the selfishness of the world they should fall back to their narrow views and selfish motives.

One of the greatest sins in the Christian world of today is dissembling and covetousness in dealing with God. There is an increasing carelessness on the part of many in regard to meeting their pledges to the various institutions and religious enterprises. Many look upon the act of pledging as though it imposed no obligation to pay. If they think that their money will bring them considerable profit by being invested in bank stock or in merchandise, or if there are individuals connected with the institution which they have pledged to help to whom they take exceptions, they feel perfectly free to use their means as they please. This lack of integrity is prevailing to quite an extent among those who profess to be keeping the commandments of God and looking for the soon appearing of their Lord and Saviour.

The plan of systematic benevolence was of God's own arrangement, but the faithful payment of God's claims is often refused or postponed as though solemn promises were of no significance. It is because church members neglect to pay their tithes and meet their pledges that our institutions are not free from embarrassment. If all, both rich and poor, would bring their tithes into the storehouse, there would be a sufficient supply of means to release the cause from financial embarrassment and to nobly carry forward the missionary work in its various departments. God calls upon those who believe the truth to render to Him the things that are His. Those who have thought that to withhold from God is gain will eventually experience His curse as the result of their robbery of the Lord. Nothing but utter inability to pay can excuse one in neglecting to meet promptly his obligations to the Lord. Indifference in this matter shows that you are in blindness and deception, and are unworthy of the Christian name.

A church is responsible for the pledges of its individual members. If they see that there is a brother who is neglecting to fulfill his vows, they should labor with him kindly but plainly. If he is not in circumstances which render it possible for him to pay his vow, and he is a worthy member and has a willing heart, then let the church compassionately help him. Thus they can bridge over the difficulty and receive a blessing themselves.

God would have the members of His church consider their obligations to Him as binding as their indebtedness to the merchant or the market. Let everyone review his past life and see if any unpaid, unredeemed pledges have been neglected, and then make extra exertions to pay the “uttermost farthing,” for we must all meet and abide the final issue of a tribunal where nothing will stand the test but integrity and veracity. 

Ellen G. White, Advent Review and Sabbath Herald, December 17, 1901.

We are not merely to receive God's gifts. With a full sense of our accountability, we are to bring to Him a return, that His workers may carry His message from city to city and from country to country. God's self-sacrificing workers must be provided with sufficient facilities to make their work a success. Let us not forget the work in foreign fields. The sight as it is presented to me is deplorable. There is great need of workers, and of facilities to enable the workers to do successful work. 

“The earth is the Lord's, and the fullness thereof.” This earth is the Lord's storehouse, from which we are ever drawing. He has provided fruits and grains and vegetables for our sustenance. For us He makes the sun to shine and the rain to fall. The whole human family, good and evil, are constantly drawing from God's storehouse. It makes every difference with those so highly privileged how they receive the Lord's gifts, and how they treat the contract the Lord has made with them. He has made them His almoners, directing them to draw from His storehouse, and then make a return to Him in gifts and offerings, “that there may be meat in mine house,” He says. 

In the third chapter of Malachi is found the contract God has made with man. Here the Lord specifies the part He will act in bestowing His great gifts on those who will make a faithful return to Him in tithes and offerings. To the selfish ones God says, “Ye have robbed me, even this whole nation. 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.” 

There is no time to lose. Let God's people bring their offerings to Him, that they may worship Him with hearts full of rejoicing. Remember that God has imparted to you of His blessings, that you may have wherewith to give to Him. The Lord's work is now languishing because men do not realize the claims God has upon them. Our institutions in Europe are struggling under a burden of debt. The work of freeing these institutions from debt and embarrassment must be carried forward. They must not be left under a burden of debt. 

Let the Lord see that His people are willing to make offerings of self-denial for the honor of His work; that they toil, not for selfish ends, but that under His prospering grace they may have wherewith to give to the objects in need of their help. Shall we not make an effort “to give to him that needeth”? Of what is there greater need than to release the Lord's instrumentalities from debt, and establish them upon a solid basis? 

Just now we need to make special effort to help the departments of God's work which are in need of help. Those who are laboring in new fields should be encouraged to plant the standard in new places, to annex new territory for God. Camp-meetings are to be held in many places. Churches are to be raised up and organized. There is to be a pressing into new territory. Will not my brethren and sisters throughout the world consecrate themselves and their possessions to God? God help them to bring freewill offerings to Him who gave His only begotten Son to save them from eternal death! Let the believers in Christ deny self, take up the cross, and follow their Leader. Let them make decided efforts to place themselves under His discipline, to take His yoke upon them, and learn of Him. Those who do this will find rest unto their souls. 

Let believers in the truth bring to God a faithful tithe. Let them bring Him peace offerings and thank offerings for the great love wherewith He hath loved them. Then there will be no dearth of means in His treasury. 

How long shall the apathy remain that is upon the people of God? The words in the fifty-fourth chapter of Isaiah are for us: “Enlarge the place of thy tent, and let them stretch forth the curtains of thine habitations: spare not, lengthen thy cords, and strengthen thy stakes; for thou shalt break forth on the right hand and on the left; and thy seed shall inherit the Gentiles, and make the desolate cities to be inhabited. Fear not; for thou shalt not be ashamed: neither be thou confounded; for thou shalt not be put to shame: for thou shalt forget the shame of thy youth, and shall not remember the reproach of thy widowhood any more. For thy Maker is thine husband; the Lord of hosts is His name; and thy Redeemer the Holy One of Israel; The God of the whole earth shall He be called.” 

Our time for work is short. We have not a moment to lose. Let us do something for Christ, and do it now.

Ellen G. White, Testimonies for the Church, vol. 6, p. 384.

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.