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.
(CS 69.1)
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.”Genesis 28:22. God does not compel men to give. All that they give must be voluntary. He will not have His treasury replenished with unwilling offerings.—Testimonies for the Church 3:393.
(CS 69.2)
Paul’s Recognition of the System
In his first letter to the church at Corinth, Paul gave the believers instruction regarding the general principles underlying the support of God’s work in the earth. Writing of his apostolic labors in their behalf, he inquired:
(CS 69.3)
“Who goeth a warfare any time at his own charges? who planteth a vineyard, and eateth not of the fruit thereof? or who feedeth a flock, and eateth not of the milk of the flock? Say I these things as a man? or saith not the law the same also? For it is written in the law of Moses, Thou shalt not muzzle the mouth of the ox that treadeth out the corn. Doth God take care for oxen? or saith He it altogether for our sakes? For our sakes, no doubt, this is written: that he that ploweth should plow in hope; and that he that thresheth in hope should be partaker of his hope.”1 Corinthians 9:7-10.
(CS 69.4)
“If we have sown unto you spiritual things,” the apostle further inquired, “is it a great thing if we shall reap your carnal things? If others be partakers of this power over you, are not we rather? Nevertheless we have not used this power; but suffer all things, lest we should hinder the gospel of Christ. Do ye not know that they which minister about holy things live of the things of the temple? and they which wait at the altar are partakers with the altar? Even so hath the Lord ordained that they which preach the gospel should live of the gospel.”1 Corinthians 9:7-14.
(CS 70.1)
The apostle here referred to the Lord’s plan for the maintenance of the priests who ministered in the temple. Those who were set apart to this holy office were supported by their brethren, to whom they ministered spiritual blessings. “Verily they that are of the sons of Levi, who receive the office of the priesthood, have a commandment to take tithes of the people according to the law.”Hebrews 7:5. The tribe of Levi was chosen by the Lord for the sacred offices pertaining to the temple and the priesthood. Of the priest it was said, “The Lord thy God hath chosen him ... to stand to minister in the name of the Lord.”Deuteronomy 18:5. One tenth of all the increase was claimed by the Lord as His own....
(CS 70.2)
It was to this plan for the support of the ministry that Paul referred when he said, “Even so hath the Lord ordained that they which preach the gospel should live of the gospel.” And later, in writing to Timothy, the apostle said, “The laborer is worthy of his reward.”1 Timothy 5:18.—The Acts of the Apostles, 335, 336.
(CS 70.3)
God’s Claim Upon Us
God has a claim on us and all that we have. His claim is paramount to every other. And in acknowledgment of this claim, He bids us render to Him a fixed proportion of all that He gives us. The tithe is this specified portion. By the Lord’s direction it was consecrated to Him in the earliest times....
(CS 71.1)
When God delivered Israel from Egypt to be a special treasure unto Himself, He taught them to devote a tithe of their possessions to the service of the tabernacle. This was a special offering, for a special work. All that remained of their property was God’s, and was to be used to His glory. But the tithe was set apart for the support of those who ministered in the sanctuary. It was to be given from the first fruits of all the increase, and, with gifts and offerings, it provided ample means for supporting the ministry of the gospel for that time.
(CS 71.2)
God requires no less of us than He required of His people anciently. His gifts to us are not less, but greater, than they were to Israel of old. His service requires, and ever will require, means. The great missionary work for the salvation of souls is to be carried forward. In the tithe, with gifts and offerings, God has made ample provision for this work. He intends that the ministry of the gospel shall be fully sustained. He claims the tithe as His own, and it should ever be regarded as a sacred reserve, to be placed in His treasury for the benefit of His cause, for the advancement of His work, for sending His messengers into “regions beyond,”(2 Corinthians 10:16) even to the uttermost parts of the earth.
(CS 71.3)
God has laid His hand upon all things, both man and his possessions; for all belong to Him. He says, I am the owner of the world; the universe is Mine, and I require you to consecrate to My service the first fruits of all that I, through My blessing, have caused to come into your hands. God’s word declares, “Thou shalt not delay to offer the first of thy ripe fruits.”Exodus 22:29. “Honor the Lord with thy substance, and with the first fruits of all thine increase.”Proverbs 3:9. This tribute He demands as a token of our loyalty to Him.
(CS 72.1)
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.”1 Corinthians 6:19, 20. 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. God is the bountiful giver of all good, and He desires that there shall be an acknowledgment, on the part of the receiver, of these gifts that provide for every necessity of the body and the soul. God demands only His own. The primary portion is the Lord’s, and must be used as His entrusted treasure. The heart that is divested of selfishness will awaken to a sense of God’s goodness and love, and be moved to a hearty acknowledgment of His righteous requirements.—The Review and Herald, December 8, 1896.
(CS 72.2)