The earth is the Lord’s, and all the treasures it contains. The cattle upon a thousand hills are His. All the gold and silver belongs to Him. He has entrusted His treasures to stewards, that with them they may advance His cause and glorify His name. He did not entrust these treasures to men that they might use them to exalt and glorify themselves, and have power to oppress those who were poor in this world’s treasure. God does not receive the offerings of any because He needs them and cannot have glory and riches without them, but because it is for the interest of His servants to render to God the things which are His. The freewill offerings of the humble, contrite heart He will receive, and will reward the giver with the richest blessings. He receives them as the sacrifice of grateful obedience. He requires and accepts our gold and silver as an evidence that all we have and are belongs to Him. He claims and accepts the improvement of our time and of our talents as the fruit of His love existing in our hearts. To obey is better than sacrifice. Without pure love the most expensive offering is too poor for God to accept. (2T 652.1) MC VC

Many have their hearts so fixed upon their earthly treasure that they do not discern the advantage of laying up for themselves treasures in heaven. They do not realize that their freewill offerings to God are not enriching Him, but themselves. Christ counsels us to lay up treasures in heaven. For whom? For God, that He may be enriched? Oh, no! The treasures of the entire world are His, and the indescribable glory and priceless treasures of heaven are all His own, to give to whom He will. “Lay up for yourselves treasures in heaven.” Matthew 6:19. Men whom God has made stewards are so infatuated by the riches of this world that they do not discern that by their selfishness and covetousness they are not only robbing the Lord in tithes and offerings, but robbing themselves of eternal riches. They could be daily adding to their heavenly treasure by doing the very work that the Lord has left them to do, and which He has entrusted them with means to carry out. The Master would have them watch for opportunities to do good and, while they live, apply their means themselves to aid in the salvation of their fellow men and in the advancement of His cause in its various branches. In so doing they only do that which God requires of them; they render to God the things that are His. Many willingly close their eyes and hearts, lest they should see and feel the wants of the Lord’s cause, and by helping in its advancement should lessen their increase by detracting from the interest or the principal. Some feel that what they give to advance the cause of God is really lost. They consider so many dollars gone and feel dissatisfied unless they can immediately replace them so that their earthly treasure may not decrease. They exercise closeness and even sharpness in dealing with their brethren and also with worldlings. They do not scruple to overreach in deal in order to advantage themselves and gain a few dollars. (2T 653.1) MC VC