Not to the early church only, but to all future generations, this example of God’s hatred of covetousness, fraud, and hypocrisy, was given as a danger-signal. It was covetousness that Ananias and Sapphira had first cherished. The desire to retain for themselves a part of that which they had promised to the Lord, led them into fraud and hypocrisy. (AA 74.1) MC VC

God has made the proclamation of the gospel dependent upon the labors and the gifts of His people. Voluntary offerings and the tithe constitute the revenue of the Lord’s work. Of the means entrusted to man, God claims a certain portion,—the tenth. He leaves all free to say whether or not they will give more than this. But when the heart is stirred by the influence of the Holy Spirit, and a vow is made to give a certain amount, the one who vows has no longer any right to the consecrated portion. Promises of this kind made to men would be looked upon as binding; are those not more binding that are made to God? Are promises tried in the court of conscience less binding than written agreements of men? (AA 74.2) MC VC

When divine light is shining into the heart with unusual clearness and power, habitual selfishness relaxes its grasp and there is a disposition to give to the cause of God. But none need think that they will be allowed to fulfill the promises then made, without a protest on the part of Satan. He is not pleased to see the Redeemer’s kingdom on earth built up. He suggests that the pledge made was too much, that it may cripple them in their efforts to acquire property or gratify the desires of their families. (AA 74.3) 2 I MC VC