PP 525
(Patriarchs and Prophets 525)
Chapter 50—Tithes and Offerings VC
In the Hebrew economy one tenth of the income of the people was set apart to support the public worship of God. Thus Moses declared to Israel: “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 unto the Lord.” “And concerning the tithe of the herd, or of the flock, ... the tenth shall be holy unto the Lord.” Leviticus 27:30, 32. (PP 525.1) MC VC
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 honored. 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. (PP 525.2) MC VC
The system of tithes and offerings was intended to impress the minds of men with a great truth—that God is the source of every blessing to His creatures, and that to Him man’s gratitude is due for the good gifts of His providence. (PP 525.3) MC VC
“He giveth to all life, and breath, and all things.” Acts 17:25. The Lord declares, “Every beast of the forest is Mine, and the cattle upon a thousand hills.” Psalm 50:10. “The silver is Mine, and the gold is Mine.” Haggai 2:8. And it is God who gives men power to get wealth. Deuteronomy 8:18. As an acknowledgment that all things came from Him, the Lord directed that a portion of His bounty should be returned to Him in gifts and offerings to sustain His worship. (PP 525.4) MC VC
“The tithe ... is the Lord’s.”(Leviticus 27:30) Here the same form of expression is employed as in the law of the Sabbath. “The seventh day is the Sabbath of the Lord thy God.” Exodus 20:10. God reserved to Himself a specified portion of man’s time and of his means, and no man could, without guilt, appropriate either for his own interests. (PP 525.5) MC VC