The tithe was to be exclusively devoted to the use of the Levites, the tribe that 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 as often as the people were numbered, each should contribute a half shekel for “the service of the tabernacle.” In the time of Nehemiah a contribution was made yearly for this purpose. See Exodus 30:12-16; 2 Kings 12:4, 5; 2 Chronicles 24:4-13; Nehemiah 10:32, 33. From time to time sin offerings and thank offerings were brought to God. These were presented in great numbers at the annual feasts. And the most liberal provision was made for the poor. (PP 526.1) MC VC

Even before the tithe could be reserved there had been an acknowledgment of the claims of God. The first that ripened of every product of the land was consecrated to Him. The first of the wool when the sheep were shorn, of the grain when the wheat was threshed, the first of the oil and the wine, was set apart for God. So also were the first-born of all animals; and a redemption price was paid for the first-born son. The first fruits were to be presented before the Lord at the sanctuary, and were then devoted to the use of the priests. (PP 526.2) MC VC

Thus the people were constantly reminded that God was the true proprietor of their fields, their flocks, and their herds; that He sent them sunshine and rain for their seedtime and harvest, and that everything they possessed was of His creation, and He had made them stewards of His goods. (PP 526.3) MC VC

As the men of Israel, laden with the first fruits of field and orchard and vineyard, gathered at the tabernacle, there was made a public acknowledgment of God’s goodness. When the priest accepted the gift, the offerer, speaking as in the presence of Jehovah, said, “A Syrian ready to perish was my father;”(Deuteronomy 26:5) and he described the sojourn in Egypt and the affliction from which God had delivered Israel “with an outstretched arm, and with great terribleness, and with signs, and with wonders.”(Deuteronomy 26:8) And he said, “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 first fruits of the land, which Thou, Jehovah, hast given me.” Deuteronomy 26:9~10. (PP 526.4) MC VC

The contributions required of the Hebrews for religious and charitable purposes amounted to fully one fourth of their income. So heavy a tax upon the resources of the people might be expected to reduce them to poverty; but, on the contrary, the faithful observance of these regulations was one of the conditions of their prosperity. On condition of their obedience God made them this promise: “I will rebuke the devourer for your sakes, and he shall not destroy the fruits of your ground; neither shall your vine cast her fruit before the time in the field.... And all nations shall call you blessed: for ye shall be a delightsome land, saith the Lord of hosts.” Malachi 3:11. (PP 527.1) MC VC

A striking illustration of the results of selfishly withholding even freewill offerings from the cause of God was given in the days of the prophet Haggai. After their return from the captivity in Babylon, the Jews undertook to rebuild the temple of the Lord; but meeting determined opposition from their enemies, they discontinued the work; and a severe drought, by which they were reduced to actual want, convinced them that it was impossible to complete the building of the temple. “The time is not come,” they said, “the time that the Lord’s house should be built.” Haggai 1:2. But a message was sent them by the Lord’s prophet: “Is it time for you, O ye, to dwell in your ceiled houses, and this house lie waste? Now therefore thus saith the Lord of hosts; Consider your ways. Ye have sown much, and bring in little; ye eat, but ye have not enough; ye drink, but ye are not filled with drink; ye clothe you, but there is none warm; and he that earneth wages, earneth wages to put it into a bag with holes.” Haggai 1:2-6. And then the reason is given: “Ye looked for much, and, lo, it came to little; and when ye brought it home, I did blow upon it. Why? saith the Lord of hosts. Because of Mine house that is waste, and ye run every man unto his own house. Therefore the heaven over you is stayed from dew, and the earth is stayed from her fruit. And I called for a drought upon the land, and upon the mountains, and upon the corn, and upon the new wine, and upon the oil, and upon that which the ground bringeth forth, and upon men, and upon cattle, and upon all the labor of the hands.” Verses 9-11. “When one came to a heap of twenty measures, there were but ten: when one came to the pressfat for to draw out fifty vessels out of the press, there were but twenty. I smote you with blasting and with mildew and with hail in all the labors of your hands.” Haggai 2:16, 17. (PP 527.2) MC VC