1. God is our Creator, Owner, Sustainer and Redeemer.
“For by Him were all things created, that are in heaven, and that are in earth, visible and invisible, whether they be thrones, or dominions, or principalities, or powers: all things were created by Him and for Him: And He is before all things, and by Him all things consist.” Colossians 1:16–17
(Isaiah 13:1; Genesis 1:1; Psalm 33:6–9; Exodus 20:8–11; Revelation 14:6–7; John 1:1–4; 24:1–2; Psalm 50:10–12; Haggai 2:8; James 1:17; 1 Chronicles 29:11–14; Deuteronomy 8:18; Acts 17:24–25; 1 Corinthians 6:19–20)
“We belong to God; we are His sons and daughters,—His by creation and His by the gift of His only-begotten Son for our redemption. ‘Ye are not your own; for ye are bought with a price: therefore glorify God in your body, and in your spirit, which are God’s.’ The mind, the heart, the will, and the affections belong to God; the money that we handle is the Lord’s. Every good that we receive and enjoy is the result of divine benevolence.” –Counsels on Stewardship, p. 72
- Man is a manager or steward administering God’s goods.
“Thou madest him to have dominion over the works of Thy hands; Thou hast put all things under his feet.” Psalm 8:6 (1 Corinthians 4:1; Genesis 2:15; 1:26–28; 1 Timothy 6:7; Acts 4:32)
“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 becomes his. The position of a steward is one of dignity because his master trusts him.” –Testimonies for the Church, vol. 9, p. 246
- Jesus is our example in faithful stewardship.
“For I came down from heaven, not to do Mine own will, but the will of Him that sent Me.” John 6:38 (John 4:34; Matthew 26:39; 28:18–20)
“The great work which Jesus announced that He came to do was entrusted to His followers upon the earth. Christ, as our head, leads out in the great work of salvation and bids us follow His example. He has given us a world-wide message. This truth must be extended to all nations, tongues, and people. Satan’s power was to be contested, and he was to be overcome by Christ and also by His followers. An extensive war was to be maintained against the powers of darkness. And in order to do this work successfully, means were required. God does not propose to send means direct from heaven, but He gives into the hands of His followers talents and means to use for the very purpose of sustaining this warfare.” –Testimonies for the Church, vol. 3, p. 388
- God is to be first in everything.
“Thou shalt have no other gods before Me.” Exodus 20:3
“Thou shalt love the Lord thy God with all thy heart, and with all thy soul, and with all thy strength, and with all thy mind; and thy neighbour as thyself.” Luke 10:27 (Matthew 6:33; 2 Corinthians 8:5; Proverbs 3:9–10; Exodus 23:19)
“Our Redeemer claims far more than we give Him. Self interposes its desire to be first; but the Lord claims the whole heart, the entire affections. . . . When we are in harmony with God, the thought of His honor and glory comes before everything else. No person is preferred before Him in our gifts and offerings. We have a sense of what it means to be partners with Christ in the sacred firm.” –Testimonies for the Church, vol. 6, p. 103–104
5. The tithe principle is divine in origin
“But he whose descent is not counted from them received tithes of Abraham, and blessed him that had the promises.” Hebrews 7:6 (Malachi 3:7, 10; Hebrews 7:6; Genesis 14:18–20)
“But the tithing system did not originate with the Hebrews. From the earliest times the Lord claimed a tithe as His; and this claim was recognized and honoured. Abraham paid tithes to Melchizedek, the priest of the Most High God. Genesis 14:20. Jacob, when at Bethel, an exile and a wanderer, promised the Lord, ‘Of all that Thou shalt give me I will surely give the tenth unto Thee’. Genesis 28:22. As the Israelites were about to be established as a nation, the law of tithing was reaffirmed as one of the divinely ordained statutes upon obedience to which their prosperity depended.” –Patriarchs and Prophets, p. 525
- Man is co-partner with God.
“Now then we are ambassadors for Christ, as though God did beseech you by us: we pray you in Christ’s stead, be ye reconciled to God. We then, as workers together with Him, beseech you also that ye receive not the grace of God in vain.” 2 Corinthians 5:20; 6:1 (Malachi 3:10–12)
“The greatest lesson to be taught and to be learned is the lesson of copartnership with Christ in the work of salvation.” –Counsels to Parents, Teachers, and Students, p. 434
- The tithe is holy even as the Sabbath is holy.
“And all the tithe of the land, whether of the seed or of the land, or of the fruit of the tree, is the LORD’s: it is holy unto the LORD.” Leviticus 27:30, 32
“The very same language is used concerning the Sabbath as in the law of the tithe: ‘The seventh day is the Sabbath of the Lord thy God.’ Man has no right nor power to substitute the first day for the seventh. . . . In like manner a tithe of our income is ‘holy unto the Lord.’ The New Testament does not reenact the law of the tithe, as it does not that of the Sabbath; for the validity of both is assumed, and their deep spiritual import explained.” –Counsels on Stewardship, p. 66
- 8. Regularity and system to be exercised in returning to God His own.
“And at that time were some appointed over the chambers for the treasures, for the offerings, for the firstfruits, and for the tithes, to gather into them out of the fields of the cities the portions of the law for the priests and Levites: for Judah rejoiced for the priests and for the Levites that waited.” Nehemiah 12:44 (Nehemiah 10:32–39; 2 Chronicles 31:11–21)
“This matter of giving is not left to impulse. God has given us definite instruction in regard to it. He has specified tithes and offerings as the measure of our obligation. And He desires us to give regularly and systematically. . . . Let each regularly examine his income, which is all a blessing from God, and set apart the tithe as a separate fund, to be sacredly the Lord’s. . . . After the tithe is set apart, let gifts and offerings be apportioned ‘as God hath prospered you.’” –The Review and Herald, May 9, 1893
- 9. The tithe is to be brought to God’s storehouse.
“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.” Malachi 3:10 (Exodus 23:19)
“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.” –Testimonies for the Church, vol. 9, p. 249
“It is part of your work to teach those whom you bring into the truth to bring the tithe into the storehouse as an acknowledgment of their dependence of God.” –Evangelism, p. 250
- 1 The tithe is returned to God in proportion to the income, in recognition that all we are and have are His.
“And they shall not appear before the LORD empty: Every man shall give as he is able, according to the blessing of the LORD thy God which He hath given thee.” Deuteronomy 16:16–17 (Deuteronomy 14:22–23; 2 Corinthians 8:12)
“In the Bible system of tithes and offerings the amounts paid by different persons will of course vary greatly, since they are proportioned to the income.” –Counsels on Stewardship, p. 73
“In God’s dealing with the Jews and His people to the end of time, He requires systematic benevolence proportionate to their income.” –Testimonies for the Church, vol. 3, p. 405
- Returning tithes and offerings is part of worship, a joyful expression of praise, love, and gratitude.
“And now behold, I have brought the firstfruits of the land, which thou, O LORD, hast given me. And thou shalt set it before the LORD thy God, and worship before the LORD thy God: And thou shalt rejoice in every good thing which the LORD thy God hath given unto thee, and unto thine house, thou, and the Levite, and the stranger that is among you.” Deuteronomy 26:10–11 (2 Corinthians 8:7–9; 9:12–13)
“God imparts His gifts to us that we also may give, and thus make known His character to the world. Under the Jewish economy, gifts and offerings formed an essential part of God’s worship. The Israelites were taught to devote a tithe of all their income to the service of the sanctuary. Besides this they were to bring sin offerings, free-will gifts, and offerings of gratitude. These were the means for supporting the ministry of the gospel for that time. God expects no less from us than He expected from His people anciently. The great work for the salvation of souls must be carried forward. In the tithe, with gifts and offerings, He has made provisions for this work.” –Christ’s Object Lessons, p. 300
- In the offering system the individual determines the amount.
“Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver.” 2 Corinthians 9:7
“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 all he purposes in his heart.” –Testimonies for the Church, vol. 4, p. 469
“In determining the proportion to be given to the cause of God, be sure to exceed, rather than fall short, of the requirements of duty.” –Ibid., p. 485
- The Bible and the Spirit of Prophecy clearly define the temporal and spiritual blessings that result from faithful stewardship.
“And God is able to make all grace abound toward you; that ye, always having all sufficiency in all things, may abound to every good work.” 2 Corinthians 9:8 (Deuteronomy 28:1–13; Malachi 3:10–12; 2 Corinthians 9:8–11
“The spiritual health and prosperity of the church is dependent in a great degree on her systematic benevolence. It is like the lifeblood which must flow through the whole being, vitalizing every member of the body.” –Testimonies for the Church, vol. 3, p. 405
- The supreme purpose of the tithe is to develop character and test our loyalty to God.
“Return unto Me, and I will return unto you, saith the LORD of hosts. But ye said, Wherein shall we return? . . . Bring ye all the tithes into the storehouse, that there may be meat in Mine house, and prove Me now herewith, said the LORD of hosts.” Malachi 3:7–12
“God planned the system of beneficence, in order that man might become like his Creator, benevolent and unselfish in character, and finally be a partaker with Christ of the eternal, glorious reward.” –Testimonies for the Church, vol. 9, p. 255
- It is the clear duty of church leaders, members and parents to understand that faithfulness in tithe paying is one of God’s requirements.
“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 the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it.” Malachi 3:10 (Leviticus 27:30, 32; Numbers 18:21; Deuteronomy 6:6–9; 8:11–18; Luke 11:42)
“Let the church appoint pastors or elders who are devoted to the Lord Jesus, and let these men see that officers are chosen who will attend faithfully to the work of gathering in the tithe. If the pastors show that they are not fitted for their charge, if they fail to set before the church the importance of returning to God His own, if they do not see to it that the officers under them are faithful, and that the tithe is brought in, they are in peril. They are neglecting a matter which involves a blessing or a curse to the church. They should be relieved of their responsibility, and other men should be tested and tried.” –The Review and Herald, December 1, 1986
“As great light has been given, God expects corresponding zeal, faithfulness, and devotion on the part of His people. There must be more spirituality, a deeper consecration to God, and a zeal in His work that has never yet been reached.” –Testimonies for the Church, vol. 5, p. 717. Amen!
Ellen G. White