In the Hebrew economy one tenth of the income of the people was set apart to support the public worship of God. “All the tithe ... is the Lord’s: it is holy unto the Lord.” Leviticus 27:30.
(EP 377.1)
But the tithing system did not originate with the Hebrews. From earliest times the Lord claimed a tithe as His. Abraham paid tithes to Melchizedek, priest of God. Genesis 14:20. Jacob promised the Lord, “Of all that Thou shalt give me I will surely give the tenth unto Thee.” Genesis 28:22. God is the source of every blessing to His creatures, and to Him man’s gratitude is due.
(EP 377.2)
The Lord declares, “The silver is Mine, and the gold is Mine.” Haggai 2:8. It is God who gives men power to get wealth. As an acknowledgment that all things came from Him, the Lord directed that a portion of His bounty should be returned to Him.
(EP 377.3)
“The tithe ... is the Lord’s.”“The seventh day is the Sabbath of the Lord thy God.” Exodus 20:10. God reserved a specified portion of man’s time and of his means, and no man could, without guilt, appropriate either for his own interests.
(EP 377.4)
The tithe was to be exclusively devoted to the Levites who had been set apart for the service of the sanctuary. But this was by no means the limit of the contributions for religious purposes. The tabernacle, as afterward the temple, was erected wholly by freewill offerings; and to provide for necessary repairs and other expenses, Moses directed that each should contribute a half shekel for “the service of the tabernacle.” See Exodus 30:12-16. From time to time, sin offerings and thank offerings were brought to God. And liberal provision was made for the poor.
(EP 377.5)
The people were constantly reminded that God was the true proprietor of their fields, their flocks, and their herds. He sent them sunshine and rain for their seedtime and harvest, and He made them stewards of His goods.
(EP 378.1)
As the men of Israel, laden with the firstfruits of field and orchard and vineyard, gathered at the tabernacle, there was a public acknowledgment of God’s goodness. When the priest accepted the gift, the offerer said, “A Syrian ready to perish was my father”; and he described the sojourn in Egypt and the affliction from which God had delivered Israel. “He hath brought us into this place, and hath given us this land, even a land that floweth with milk and honey. And now, behold, I have brought the firstfruits of the land, which Thou, Jehovah, hast given me.” Deuteronomy 26:5, 9, 10.
(EP 378.2)
Says the wise man, “There is that scattereth, and yet increaseth; and there is that withholdeth more than is meet, but it tendeth to poverty.” Proverbs 11:24. The same lesson is taught in the New Testament by the apostle Paul: “He which soweth sparingly shall reap also sparingly; and he which soweth bountifully shall reap also bountifully... . 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 9:6-8.
(EP 378.3)
God intended that Israel should be light bearers to all the earth. The Lord has ordained that the diffusion of light and truth in the earth shall be dependent upon the efforts and offerings of those who partake of the heavenly gift. He might have made angels the ambassadors of His truth; but in His love and wisdom He called men to become colaborers with Himself, by choosing them to do this work.
(EP 378.4)
In the days of Israel the tithe and freewill offerings were needed to maintain the divine service. Should the people of God give less in this age? The principle laid down by Christ is that our offerings to God should be in proportion to the light and privileges enjoyed. “Unto whomsoever much is given, of him shall be much required.” Luke 12:48. “Freely ye have received, freely give.” Matthew 10:8. As we have before us the unparalleled sacrifice of the glorious Son of God, should not our gratitude find expression in more abundant gifts?
(EP 379.1)
The work of the gospel, as it widens, requires greater provision to sustain it than was called for anciently. This makes the law of tithes and offerings of even more urgent necessity now. If His people were liberally to sustain His cause by voluntary gifts, God would be honored and many more souls would be won to Christ.
(EP 379.2)
The plan of Moses to raise means for the building of the tabernacle was highly successful. He made no grand feast. He did not invite the people to scenes of gaiety, dancing, and amusement. Neither did he institute lotteries. The Lord directed Moses to accept gifts from everyone that gave willingly, from his heart. And the offerings came in so great abundance that Moses bade the people cease bringing, for they had supplied more than could be used.
(EP 379.3)
God has made men His stewards. Saith the Lord, “Them that honor Me, I will honor.” 1 Samuel 2:30. “God loveth a cheerful giver” (2 Corinthians 9:7), and when His people with grateful hearts bring their gifts and offerings to Him, “not grudgingly, or of necessity,” His blessing will attend them, as He has promised.
(EP 379.4)