The tithing system reaches back beyond the days of Moses. Men were required to offer to God gifts for religious purposes before the definite system was given to Moses, even as far back as the days of Adam. In complying with God’s requirements, they were to manifest in offerings their appreciation of His mercies and blessings to them. This was continued through successive generations, and was carried out by Abraham, who gave tithes to Melchizedek, the priest of the most high God. The same principle existed in the days of Job. Jacob, when at Bethel, an exile and penniless wanderer, lay down at night, solitary and alone, with a rock for his pillow, and there promised the Lord: “Of all that Thou shalt give me I will surely give the tenth unto Thee.” Genesis 28:22. God does not compel men to give. All that they give must be voluntary. He will not have His treasury replenished with unwilling offerings. (3T 393.1) MC VC

The Lord designed to bring man into close relationship with Himself and into sympathy and love with his fellow men by placing upon him responsibilities in deeds that would counteract selfishness and strengthen his love for God and man. The plan of system in benevolence God designed for the good of man, who is inclined to be selfish and to close his heart to generous deeds. The Lord requires gifts to be made at stated times, being so arranged that giving will become habit and benevolence be felt to be a Christian duty. The heart, opened by one gift, is not to have time to become selfishly cold and to close before the next is bestowed. The stream is to be continually flowing, thus keeping open the channel by acts of benevolence. (3T 393.2) MC VC

As to the amount required, God has specified one tenth of the increase. This is left to the conscience and benevolence of men, whose judgment in this tithing system should have free play. And while it is left free to the conscience, a plan has been laid out definite enough for all. No compulsion is required. (3T 394.1) MC VC

God called for men in the Mosaic dispensation to give the tenth of all their increase. He committed to their trust the things of this life, talents to be improved and returned to Him. He has required a tenth, and this He claims as the very least that man should return to Him. He says: I give you nine tenths, while I require one tenth; that is Mine. When men withhold the one tenth, they rob God. Sin offerings, peace offerings, and thank offerings were also required in addition to the tenth of the increase. (3T 394.2) MC VC

All that is withheld of that which God claims, the tenth of the increase, is recorded in the books of heaven against the withholders, as robbery. Such defraud their Creator; and when this sin of neglect is brought before them, it is not enough for them to change their course and begin to work from that time upon the right principle. This will not correct the figures made in the heavenly record for embezzling the property committed to them in trust to be returned to the Lender. Repentance for unfaithful dealing with God, and for base ingratitude, is required. (3T 394.3) MC VC

“Will a man rob God? Yet ye have robbed Me. But ye say, Wherein have we robbed Thee? In tithes and offerings. Ye are cursed with a curse: for ye have robbed Me, even this whole nation. Bring ye all the tithes into the storehouse, that there may be meat in Mine house, and prove Me now herewith, saith the Lord of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it.” Malachi 3:8-10. A promise is here given that, if all the tithes are brought into the storehouse, a blessing from God will be poured upon the obedient. (3T 394.4) MC VC