God has a claim on us and all that we have. His claim is paramount to every other. And in acknowledgment of this claim, He bids us render to Him a fixed proportion of all that He gives us. The tithe is this specified portion. By the Lord’s direction it was consecrated to Him in the earliest times....
(CS 71.1)
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When God delivered Israel from Egypt to be a special treasure unto Himself, He taught them to devote a tithe of their possessions to the service of the tabernacle. This was a special offering, for a special work. All that remained of their property was God’s, and was to be used to His glory. But the tithe was set apart for the support of those who ministered in the sanctuary. It was to be given from the first fruits of all the increase, and, with gifts and offerings, it provided ample means for supporting the ministry of the gospel for that time.
(CS 71.2)
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God requires no less of us than He required of His people anciently. His gifts to us are not less, but greater, than they were to Israel of old. His service requires, and ever will require, means. The great missionary work for the salvation of souls is to be carried forward. In the tithe, with gifts and offerings, God has made ample provision for this work. He intends that the ministry of the gospel shall be fully sustained. He claims the tithe as His own, and it should ever be regarded as a sacred reserve, to be placed in His treasury for the benefit of His cause, for the advancement of His work, for sending His messengers into “regions beyond,”(2 Corinthians 10:16) even to the uttermost parts of the earth.
(CS 71.3)
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