The directions given by the Holy Spirit through the apostle Paul in regard to gifts, present a principle that applies also to tithing: “Upon the first day of the week let every one of you lay by him in store, as God hath prospered him.”1 Corinthians 16:2. Parents and children are here included. Not only the rich, but the poor, are addressed. “Every man according as he purposeth in his heart [through the candid consideration of God’s prescribed plan], so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver.”2 Corinthians 9:7. The gifts are to be made in consideration of the great goodness of God to us.
(CS 80.1)
And what more appropriate time could be chosen for setting aside the tithe and presenting our offerings to God? On the Sabbath we have thought upon His goodness. We have beheld His work in creation as an evidence of His power in redemption. Our hearts are filled with thankfulness for His great love. And now, before the toil of a week begins, we return to Him His own, and with it an offering to testify our gratitude. Thus our practice will be a weekly sermon, declaring that God is the possessor of all our property, and that He has made us stewards to use it to His glory. Every acknowledgment of our obligation to God will strengthen the sense of obligation. Gratitude deepens as we give it expression, and the joy it brings is life to soul and body.—The Review and Herald, February 4, 1902.
(CS 80.2)
First the Tithe—Then Offerings
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. This fund should not in any case be devoted to any other use; it is to be devoted solely to support the ministry of the gospel. After the tithe is set apart, let gifts and offerings be apportioned, “as God hath prospered”(1 Corinthians 16:2) you.—The Review and Herald, May 9, 1893.
(CS 80.3)
Meeting God’s Claims First
Not only does the Lord claim the tithe as His own, but He tells us how it should be reserved for Him. He says, “Honor the Lord with thy substance, and with the first fruits of all thine increase.”Proverbs 3:9. This does not teach that we are to spend our means on ourselves, and bring to the Lord the remnant, even though it should be otherwise an honest tithe. Let God’s portion be first set apart.—The Review and Herald, February 4, 1902.
(CS 81.1)
We are not to consecrate to Him what remains of our income after all our real or imaginary wants are satisfied; but before any portion is consumed, we should set apart that which God has specified as His.
(CS 81.2)
Many persons will meet all inferior demands and dues, and leave to God only the last gleanings, if there be any. If not, His cause must wait till a more convenient season.—The Review and Herald, May 16, 1882.
(CS 81.3)