The Truth about Tithe

A Spirit of Prophecy Analysis  

Compiled by Vance Ferrell

When? Where? How?

Who from? Who to? Who not to?

Why?

Through whom? 

What the Spirit of Prophecy says about something very important in your life!

Contents

Preface

The Tithing System

Definitions and Applications

E.G. White and the Tithe

The Watson Letter and the Southern Work

Conclusions

Truth about Tithing - Appendices

Introduction to the Appendices

Appendix 1: Tithing throughout the Bible

Appendix 2: Our Contract with God 

Appendix 3: The Second Tithe

Appendix 4: The Larson Analysis

Appendix 5: What Is Tithe Exchange?

Appendix 6: An Improper Council Action 

Appendix 7: The NAD Tithe Misappropriation Policy

Appendix 8: The R.W. Nixon Statement 

Preface

When I was in the Seventh-day Adventist ministry in the Northern California Conference, I preached sermons explaining the importance of the tithe to my flock. At the present time, the number of believers to whom I regularly provide guidance, cautions, and much-needed information is much larger.

The crisis in the denomination looms larger every year, and we can surely know that we are nearing the end of time. The need to cling to the historic beliefs, given us in the Bible and Spirit of Prophecy, has never been greater. We see many about us who are being lured into false teach­ings of every kind.

How important it is that we read the Inspired Writings everyday, as though our lives depended on it. For they do. And how very important that we stand up and be counted in the midst of the present cri­sis—and urge those around us, including our leaders, to return to our historic beliefs and stan­dards.

Because this is a much more detailed analy­sis of the tithing system, as given in God's Word, than you have ever read before, you will prob­ably discover some surprising facts you never knew. But that is why you will want to read it.

"The system enjoined upon the Hebrews has not been repealed or relaxed by the One who originated it. Instead of being of no force now, it was to be more fully carried out and more extended, as salvation through Christ alone should be more fully brought to light in the Christian age."-3 Testimonies, 392.

. Why is this collection of statements being published at this time?

Some believe that only pastors or church leaders are able to decide some of the matters discussed in this book. Yet, in reality, our au­thority must be found alone in God's revealed will-and that is contained in the Bible and Spirit of Prophecy.

The pattern which Ellen White taught and practiced was not to make an issue of the fact that there are alternate routes by which tithe could be paid, —until church leaders contested and opposed those alternate paths. Then she spoke in sharp words, reproving their efforts to control how the tithe should be paid and who should receive it.

She quietly paid her own tithe outside the regular church channels for over thirty years before she permitted the fact to become more a public issue.

In our day we are experiencing a repetition of this situation. So today it is again becoming a public issue. This book is a result.

. On September 7, 1991, a Review supplement, authored by Roger Coon, was released which contained a distorted portrayal of facts.

. In January 1992, Cyril Miller published strongly worded article in a Southwestern Union Record supplement.

. At the December 1992 Year-End Meeting of the North American Division, it was voted that all officially recognized independent ministries (such as Voice of Prophecy, Faith for Today, Amazing Facts, Adventist Pioneer Missions, Breath of Life, etc.) must take all known tithe received and secretly send it back to the conference office over the territory in which the donor lives! This form of tithe misappropriation is both secretive and deceptive. The boards of all officially recognized ministries (including those named above) voted soon after to immediately begin obeying the orders (see Appendix 6: An Improper Council Action, and Appendix 7: The NAD Tithe Misappropriation Policy).

A double deceit is involved in this shocking requirement:

1 - The church-approved independent ministries must secretly return the tithe—not to the donor—but to the conference they live in, and without notifying them at the time that this has been done.

2 - Church leaders have assured those min­istries that any funds received by those minis­tries, which are not marked "tithe," may be re­tained and used. The ministries are tactfully ex­plaining this to their supporters, so they can clan­destinely mail in theirs. Should you have to sneak your tithe to a ministry you wish to support? We have entered upon a time of very bold forbiddings.

. On March 9, 1996, Glyn Parfitt published a heavy-handed article in the South Pacific Record.

In her day, the matter of channels would not normally have been brought to the forefront. Ellen White herself said little about it until efforts were made to control all the avenues by which work­ers could obtain funds. This, quite naturally, was accompanied by regulations as to which workers could receive help and for what purposes. Lead­ership wanted certain activities stopped, in spite of urgent appeals from Ellen White to the contrary.

In our day, a similar situation exists. The position of the Spirit of Prophecy on such mat­ters is even being twisted—into a reversal of plain Spirit of Prophecy teachings on the tithe. Tithe placement activities, which Ellen White herself did, and commended others for doing, are to­day openly condemned in denominational ar­ticles; and resolutions forbidding it are enacted. Therefore, this book is being released at this time. You will find it to be the most comprehen­sive collection of her statements ever produced. We will now let Ellen White speak. You will be astonished at the depth and breadth of her con­cepts.

This is a book of questions answered. Let us now go to more questions.

(Aside from introductory questions, only portions of Spirit of Prophecy statements are placed in bold print in the rest of this book.)

"God desires to bring men into direct relation with Himself. In all His dealings with human be­ings He recognizes the principle of personal responsibility. He seeks to encourage a sense of personal dependence and to impress the need of personal guidance. His gifts are com­mitted to men as individuals. Every man has been made a steward of sacred trusts; each is to discharge his trust according to the direction of the Giver; and by each an account of his stewardship must be rendered to God." - 7 Testimonies, 176

THE TITHING SYSTEM

. What is the tithe?

It is the tenth part of one's increase, which God claims as His. "And all the tithe [a tenth] of the land, whether of the seed of the land, or of the fruit of the tree, is the Lord's; it is holy unto the Lord."-Leviticus 27:30.

"The tithe. . is the Lord's." Here the same form of expression is employed as in the law of the Sabbath. 'The seventh day is the Sab­bath of the Lord thy God.' Exodus 20: 10. God reserved to Himself a specified form of man's time and of his means, and no man could, without guilt, appropriate either for his own interests."-Patriarchs and Prophets, 525,­526 [italics hers].

. Why does God claim it as His?

Because we belong to the Lord, and all our increase can only come as the result of His bless­ing. When we pay our tithes, we gratefully ac­knowledge His ownership. We declare that He is our Creator and that we are His people.

"The earth is the Lord's, and the fulness thereof; the world, and they that dwell therein." -Psalm 24: 1.

"The silver is Mine, and the gold is Mine, saith the Lord ofhosts,"-Haggai 2:8. "For every beast of the forest is Mine, and the cattle upon a thousand hills. I know all the fowls of the mountains: and the wild beasts of the field are Mine."-Psalm 50:10­11.

"But thou shalt remember the Lord thy God: for it is He that giveth thee power to get wealth."-Deuteronomy 8:18.

Man is only the steward of his possessions; he is not the owner.

"For the kingdom of heaven is as a man travelling into a far country, who called his own servants, and delivered unto them his goods."-Matthew 25:14 (if. 1 Corinthians 4:7).

"The system of tithes and offerings was intended to impress the minds of men with a great truth —that God is the source of every blessing to His creatures, and that to Him man's gratitude is due for the good gifts of His providence. "-Patriarchs and Prophets, 525.

"As an acknowledgment that all things came from Him, the Lord directed that a por­tion of His bounty should be returned to Him in gifts and offerings."-Patriarchs and Prophets, 525.

. When did tithing first begin?

It is commonly believed that tithing began with Abraham.

“And blessed be the most high God, which hath delivered thine enemies into thy hand. And he [Abraham] gave him tithes of all."­ Genesis 14:20.

But actually, the principle underlying tithing was, by the God of heaven, to Adam.

"The tithing system did not originate with the Hebrews. From the earliest times the Lord claimed a tithe as His, and this claim was recognized and honored."-Patriarchs and Prophets, 525.

"The tithing system was ordained by God, and it had been observed from the earliest times. Abraham, the father of the faithful, paid tithe of all that he possessed. The Jew­ish rulers recognized the obligation of tith­ing, and this was right; but they did not leave the people to carry out their own convictions of duty. Arbitrary rules were laid down for every case. The requirements had become so complicated that it was impossible for them to be fulfilled. None knew when their obliga­tions were met. As God gave it, the system was just and reasonable; but the priests and rabbis had made it a wearisome burden." ­Desire of Ages, 616-617.

The tithing system was more definitely formulated in the time of Moses.

"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 Melchisedek, and priest of the most high God. The same principle existed in the days of Job."-1 Bible Commentary, 1093.

"As the Israelites [while in the wilderness with Moses] were about to be established as a nation, the law of tithing was reaffirmed as one of the divinely ordained statutes upon obedience to which their prosperity de­pended." -Patriarchs and Prophets, 525.

The Hebrew name for tithe was Terumoth, the "tenth."

. Since we are not Hebrews, do we need to practice tithing?

First, the payment of tithe recognizes that God is our owner, our Creator, and that it is He who giveth us power to get wealth. Second, we are now under Christ’s priest­hood, which is superior and succeeds to the Melchisedec and Aaronic priesthoods. Therefore our tithes are now to go to Him.

"Whither the forerunner is for us entered, even Jesus, made an high priest forever after the order of Melchisedec. "-Hebrews 6:20.

Just as Christ’s priesthood succeeded the Aaronic and Levitical priesthoods, which were supported by the tithes of Israel, and as Christ was made a priest after the order of Melchisedec, who received tithes of the patriarchs before the Levitical priesthood was ordained, it is but logi­cal and natural to conclude that the ministry under Christ’s priesthood should be supported by the same means as were both of these priest­hoods—the tithes of God's people.

Christ told us that we should pay tithe.

"Ye pay tithe of mint and anise and cummin, and have omitted the weightier-mat­ters of the law, judgment, mercy, and faith: these ought ye to have done, and not to leave the other undone."-Matthew 23:23.

Tithes paid to God's ministers down here are actually paid directly to Christ.

"And here men that die receive tithes; but there He receiveth them, of whom it is witnessed that He liveth."-Hebrews 7:8.

. What are we guilty of when we do not pay tithe?

We are guilty of robbery.

"Will a man rob God? Yet ye have robbed Me. But ye say, Wherein have we robbed Thee? In tithes and offerings." -Malachi 3:8.

What blessing is promised to us if we obey this command of God?

"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. And 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, saith the Lord of hosts."-Malachi 3:10-11.

There is always danger that we might say in our hearts, "My power and the might of mine hand hath gotten me this wealth" (Deut 8: 17; if. Deut 8:7-11; Rom 1:19-21); whereas, in reality, it is God who gives us the power to obtain it (Deut 8:18). In paying tithe, we acknowledge that God is the source of "every good gift and every perfect gift" (James 1:17).

"Some, when in poverty, are generous with their little; but as they acquire property, they become penurious. The reason they have so little faith is that they do not keep moving forward as they prosper, and give to the cause of God even at a sacrifice."-4 Testimonies, 77.

"Every soul converted is to have the light in regard to the Lord's requirement for tithes and offerings. All that men enjoy they receive from the Lord's great farm, and He is pleased to have His heritage enjoy His goods; but He has made a special con­tract with all who stand under the blood­stained banner of Prince Immanuel, that they may show their dependence and ac­countability to God." -Evangelism. 249­, 250.

. What about those who have no tithe to pay?

Sometimes a woman whose husband is not a tithe payer finds it difficult to know how to pay tithe. She may be able to pay tithe on the money given her for household expenses, but this may be forbidden. In such cases she may be able to tithe whatever money is given her as gifts.

"For if there be first a willing mind, it is accepted according to that a man hath, and not according to that he hath not."-2 Corinthians 8:12.

. What should be done about back tithe?

"Back tithe" refers to tithe which a person has earlier owed, but which had not been paid. One would think that this could refer to two different circumstances:

The first concerns those who come newly into the faith, and did not previously know that they should have been paying tithe. One church mem­ber came to me, with the idea that he would pay all his back tithe to his childhood. He was newly come into the church. But I find in the Spirit of Prophecy no instance where these people are required to pay tithe on those former years. Read again the above passage from Evangelism. It is only when we enter the contract of salvation with God, that we are required to return to Him the tenth (see Appendix 2: Our Contract with God).

The second concerns a professed Christian who has knowingly been avoiding the payment of his tithe for some time. The statements are clear that he should repay that back tithe. Here are several statements:

"Many have long neglected to deal honestly with their Maker. Failing to lay aside the tithe - weekly, they have let it accumulate, until it amounts to a large sum, and now they are very reluctant to make the matter right. This back tithe they keep, using it as their own. But it is God's property, which they have refused to put into His treasury." -Coun­sels on Stewardship, 96.

"Wherever there has been any neglect on your part to give back to the Lord His own, repent with contrition of soul, and make restitution, lest His curse rest upon you."­ Counsels on Stewardship, 98.

"Many confessed that they had not 'paid tithes for years; and we know that God can­not bless those who are robbing Him . .

"As the sin of robbing God was presented, the people received clearer views of their duty and privilege in this matter. One brother said that for two years he had not paid His tithes, and he was in despair; but as he confessed his sin, he began to gather hope. 'What shall I do?' he asked.'

"I said, 'Give your note to the treasurer of the church; that will be businesslike.'

"He thought that was a rather strange re­quest; but he sat down, and began to write, 'For value received, I promise to pay—' He looked up, as if to say, Is that the proper form in which to write out a note to the Lord?

" 'Yes,' he continued, 'for value received! Have I not been receiving the blessings of God day after day? Have not the angels guarded me? Has not the Lord blessed me with all spiritual and temporal blessings? For value received, I promise to pay the sum of $571.50 to the church treasurer.' After doing all he could do on his part, he was a happy man. In a few days he took up his note, and paid his tithe into the treasury. He had also made a Christmas donation of $125. "Another brother gave a note for $1,000, expecting to meet it in a few weeks; and an­other gave a note for $300."-Counsels on Stewardship, 95-96.

"One brother, a noble-looking man, a delegate from Tasmania, came to me and said, 'I am glad I heard you speak today upon tith­ing. I did not know it was so important a matter. I dare not neglect it longer.'

"He is now figuring up the amount of his tithe for the last twenty years, and says he shall pay it all as fast as he is able, for he cannot have robbery of God registered in the books of heaven meet him in the judgment." ­Counsels on Stewardship, 96-97.

In some instances, all one can do is to plead with God for forgiveness, and immediately start doing right by Him in the matter of rendering Him the tithe.

" 'How much owest thou unto my Lord?' If you have refused to deal honestly with God, I beseech you to think of your deficiency, and if possible to make restitution. If this can­not be done, in humble penitence pray that God for Christ's sake will pardon your great debt. Begin now to act like Christians. Make no excuse for failing to give the Lord His own. Now, while mercy's sweet voice is still heard, while it is not yet too late for wrongs to be righted, while it is called today, if ye will hear His voice, harden not your hearts."-Coun­sels on Stewardship, 99-100.

Throughout our earthly sojourn, we have duty to pay our tithes. But, oh, what blessings we receive in return for having done so!

 "Brethren and sisters, if the Lord has blessed you with means, do not look upon it as your own. Regard it as yours in trust for God, and be true and honest in paying tithes and offerings."-Counsels on Stew­ardship, 78.

"Many have pitied the lot of the Israel of God in being compelled to give systematically, besides making liberal offerings yearly. An all wise God knew best what system of benevo­lence would be in accordance with His provi­dence, and has given His people directions in regard to it. It has ever proved that nine tenths are worth more to them than ten tenths." -3 Testimonies, 546.

"Duty is duty, and should be performed for its own sake. But the Lord has compassion upon us in our fallen condition, and accom­panies His commands with promises. He calls upon His people to prove Him, declaring that He will reward obedience with the richest blessings. . He encourages us to give to Him, declaring that the returns He makes to us will be proportionate to our gifts to Him. 'He which soweth bountifully shall reap also bountifully.' God is not unrighteous to forget your work and your labor of love.

"How tender, how true God is with us! He has given us in Christ the richest blessings. Through Him He has put His signature upon the contract He has made with us."-Counsels on Stewardship, 91.

. Are there other statements which will help us understand the importance of the tithe?

"God's plan in the tithing system is beau­tiful in its simplicity and equality. All may take hold of it in faith and courage, for it is divine in its origin. In it are combined simplicity and utility, and it does not re­quire a depth of learning to understand and execute it. All may feel that they can act a part in carrying forward the precious work of salvation. Every man, woman, and youth may become a treasurer for the Lord, and may be an agent to meet the demands upon the treasury. Says the apostle: 'Let every one of you lay by him in store, as God hath pros­pered him.' "-3 Testimonies, 388-389.

"The system enjoined upon the Hebrews has not been repealed or relaxed by the One who originated it. Instead of being of no force now, it was to be more fully carried out and more extended, as salvation through Christ alone should be more fully brought to light in the Christian age." -3 Testimonies, 392, ­393.

"The special system of tithing was founded upon a principle which is as enduring as the law of God. This system of tithing was a bless­ing to the Jews; else God would not have given it to them. So also will it be a blessing to those who carry it out to the end of time."-3 Testimonies, 404-405.

"God expects no less from us than He ex­pected from His people anciently. . 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. He asks also for our freewill gifts and offerings of gratitude. All are to be devoted to the send­ing of the gospel unto the uttermost parts of the earth. "-Christ's Object Lessons, 300.

"The wants of the cause are laid before us; the empty treasuries appeal to us most pa­thetically for help. One dollar now is of more value to the work than ten dollars will be at some future period."-5 Testimonies, 732.

"God is calling upon His people to give Him of the means that He has entrusted to them, in order that institutions may be es­tablished in the destitute fields that are ripe for the harvest. He calls upon those who have money in the banks to put it into circulation. By giving of our substance to sustain God's work, we show in a practical manner that we love Him supremely and our neighbor as our­selves."-7 Testimonies, 56.

"The sin of the world today is the sin that brought destruction to Israel. Ingratitude to God, the neglect of opportunities and bless­ings, the selfish appropriation of God's gifts . . are bringing ruin upon the world today."­ Christ's Object Lessons, 302.

"Christ assigned to men the work of spreading the gospel. But while some go forth to preach, He calls upon others to answer to His claims upon them for tithes and offer­ings with which to support the ministry and to spread the printed truth allover the land."- 4 Testimonies, 472.

"The Lord has made us His stewards, He has placed His means in our hands for faith­ful distribution. He asks us to render to Him His own, He had reserved the tithe as His sacred portion to be used in sending the gos­pel to all parts of the world." -9 Testimonies, 51.

"The consecration to God of a tithe of all increase, whether of the orchard and har­vest-field, the flocks and herds, or the labor of brain and hand; the devotion of a second tithe for the relief of the poor and other be­nevolent uses tended to keep fresh before the people the troth of God's ownership of all and of their opportunity to be channels of His blessings,"-Education, 44.

"Besides the tithe, the Lord demands the first fruits of all our increase. These He has reserved in order that His work in the earth may be amply sustained. The Lord's servants are not to be limited to a meager supply. His messengers should not be handicapped in their work of holding forth the word of life." ­6 Testimonies, 384. .

"In every dispensation, from Adam's time to ours, God has claimed the property of man, saying: I am the rightful owner of the uni­verse; therefore consecrate to Me thy first fruits, bring a tribute of loyalty, surrender to Me My own, thus acknowledging My sover­eignty, and you shall be free to retain and enjoy My bounties, and My blessing shall be with you. "-4 Testimonies, 477.

"Would men make their property secure? Let them place it in the hands that bear the marks of the crucifixion. Would they enjoy their substance? Let them use it to bless the needy and suffering. Would they increase their possessions? Let them heed the divine injunc­tion, 'Honor the Lord with thy substance and with the first fruits of all thine increase.' "­Acts of the Apostles, 345.

"Those who have thought that to withhold from God is gain will eventually experience His curse as the result of their robbery of the Lord. Nothing but utter inability to pay can excuse one in neglecting to meet promptly his obligation to the Lord. Indifference in this matter shows that you are in blindness and deception, and are unworthy of the Christian name."- 4 Testimony, 476.

"As long as the truth is progressive, the claims of God rest upon men to give of that which He has enstrusted to them for this very purpose. God, the Creator of man, by insti­tuting the plan of systematic benevolence, has made the work bear equally upon all accord­ing to their several abilities. Every one is to be his own assessor, and is left to give as he purposes in his heart. "-4 Testimonies, 469.

 "God designs that the exercise of benevo­lence shall be purely voluntary, — not having recourse even to eloquent appeals to excite sympathy. 'God loveth a cheerful giver.' He is not pleased to have His treasury replenished with forced supplies. . The plan of redemp­tion was entirely voluntary on the part of our Redeemer, and it is the purpose of Christ that all our benevolence should be freewill offer­ings."--3 Testimonies, 413.

. What part of our income should be tithed?

Modern life is complex enough that this is a reasonable question. The answer is given in the Bible:

"And of all that Thou shalt give me, I will surely give the tenth unto Thee." Genesis 28:22.

"And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the Lord's; it is holy unto the Lord. .

"And concerning the tithe of the herd, or of the flock, even of whatsoever passeth under the rod, the tenth shall be holy unto the Lord."-Leviticus 27:30,32.

What is it that you are to tithe? You are to pay tithe of (1) all that God gives you; that is, (2) all which passes under the rod.

In the view of many, this answers the ques­tion of whether you are to pay tithe on income tax and social security deductions. They did not pass under the rod. You did not, at that time, receive the money. You did not have it in hand to spend.

What if you later receive a tax refund or you go on social security retirement? Then, at that time, you tithe on that money, for it will then be yours to spend.

(Another view holds to the position that the entire family gross, including withholding tax, should be tithed. God will guide you as to what you should do.)

. What is the meaning of "increase?"

While in the Seventh-day Adventist ministry in Northern California a number of years ago, I was speaking one day with the pastor in the next district to the west. He told me he only paid tithe on about $40.00 or $50.00 a month! I asked him why, and he told me he only paid tithe on his "increase." He interpreted this as meaning only the amount left over after all his bills were paid! Obviously, such a concept is ridiculous. That man was returning to God a very small portion of his true tithe.

The word, "increase," has the advantage of obviously including more than is in a salary check. The problem is that it is easy for a per­son to imagine that all he receives—all his ''In­come"—each month is what is in that check.

"Many. . do not give one twentieth of their income to God, and many give far less than that; while there is a large class who rob God of the little tithe, and others who will give only the tithe."

"If all the tithes of our people flowed into the treasury of the Lord as they should, such blessings would be received that gifts and offerings for sacred purposes would be mul­tiplied tenfold, and thus the channel between God and man would be kept open." -4 Tes­timonies, 474.

We need not spend much time on this point; but the tithe is to be paid on the income, not the net profit after the bills are all paid! Here are a few references to consider:

God requires tithes and offerings of the in­come (4T 474). The tithe is the tenth of the income (GW 222; Ev 250). The tithe of the income is holy unto God (CS 66, 82). The tithe should be set aside as a separate fund from the income (CS 81; caw 130).

. How much tithe should be paid?

One tenth of the income. However, it is best to add a portion to it. For example, if your tithe is $53.45, you would do well to move it up to $54.00. Better yet, you would do better to move it up to $55.00 or more. Why would that be?

I once met a man who said that his theory was that a person must not pay more than the exact amount of tithe, because it would then be a "dishonest tithe." In my opinion, that is a fool­ish concept; let me tell you why.

First, the Creator pours such a magnitude of blessings upon us, that we need not be grudging nor penurious in returning to Him. The water from the sky, the flowers, plants, and birds all around us are inestimable in value. The plan of salvation is priceless.

Second, nearly all of us receive more income than we tithe on. How can this be true? The problem is we do not consider how extensive our income is. A friend gives us some fresh greens. We pick tomatoes from the garden and bring them in the house. We go out and cut down a tree, saw it up, and bring it in for firewood. All that is extra income. It passed under the rod.

Someone will reply that this is too much work! Yet Jesus said to pay tithe on such items: . "Ye pay tithe' of mint and anise and cumin: and have omitted the weightier mat­ters of the law, judgment, mercy, and faith: these ought ye to have done, and not to leave the other undone."-Matthew 23:23.

What is the solution? Simple enough, esti­mate and toss in extra when you pay your tithe. Just add $5.00, $10.00, or $15.00 to the tithe. How can you know it will be enough?

Sit down and figure out how much extra comes in during an average winter month and during an average summer month. Then add that amount, with some seasonal and occasional ad­justments.

We have been told to "guard the edges of the Sabbath." We should do the same with the sa­cred tithe. Like the Sabbath, the tithe is a sa­cred portion which belongs to the Lord. We want to make sure we pay enough.

"God gives man nine tenths, while He claims one tenth for sacred purposes, as He has given man six days for his own work and has reserved and set apart the seventh day to Himself. For, like the Sabbath, a tenth of the increase is sacred; God has reserved it for Himself."-3 Testimonies, 395.

"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."-3 Testimonies, 394.

. At what time should the tithe be taken out of the income?

It should be taken out of the income, just as soon as you initially begin apportioning it out to meet various expenses. The tithe must be taken out first, before any other money is allocated for any purpose.

This tenth "off the top," as it were, can only be substituted for—by adding a fifth of a tenth to the amount which is substituted for it.

"And if a man will at all redeem ought of his tithes, he shall add thereto the fifth part thereof. Leviticus 27:31.

"Concerning the tithe of the herd, or of the flock, even of whatsoever passeth under the rod, the tenth shall be holy unto the Lord. He shall not search whether it be good or bad, neither shall he change it: and if he change it at all, then both it and the change thereof shall be holy; it shall not be redeemed." ­Leviticus 27:32-33.

"Not only does the Lord claim the tithe as His own, but He tells us how it should be reserved for Him. He says, 'Honor the Lord with thy substance, and with the first fruits of all thine increase.' This does not teach that we are to spend our means on ourselves, and bring to the Lord the remnant, even though it should be otherwise an honest tithe. Let God's portion be first set apart." -Review, February 4, 1902.

"We are not to consecrate to Him what remains of our income after all our real or imaginary wants are satisfied; but before any portion is consumed, we should set apart that which God has specified as His." -Coun­sels on Stewardship, 81.

"Many persons will meet all inferior demands and dues, and leave to God only the last gleanings, if there be any. If not, His cause must wait till a more convenient season."-Counsels on Stewardship, 81.

"Many do not remember the cause of God, and carelessly expend money in holiday amusements, in dress and folly, and when there is a call made for the advancement of the work in home and foreign missions, they have nothing to give, or even have overdrawn their account. Thus they rob God in tithes and offerings, and through their selfish in­dulgence they lay the soul open to fierce temp­tations, and fall into the wiles of Satan."­ Counsels on Stewardship, 249.

. Is there a special time in the week which is recommended for this task?

One of the special eight first-day passages in the Bible recommends to us the best day to set aside our tithes and offerings. "Upon the first day of the week, let every one of you lay by him in store, as God hath prospered him."-1 Corinthians 16:2.

This is one of the passages used, in Bible studies, to explain the non-existence of Sunday sacredness. Some Protestant Bible commentar­ies recognize that, because of its context, this lone passage, in which Paul mentions the first day, has nothing to do with Sunday sacredness; all it means is a recommendation to do one's weekly accounts on Sunday.

After working all week, the wage earner is often paid on Friday afternoon. Then, on Sun­day morning, he can work on his weekly bud­gets while first setting aside God's portion.

"The directions given by the Holy Spirit through the apostle Paul in regard to gifts, present a principle that applies also to tith­ing: [1 Corinthians 16:2, quoted] . .

"And what more appropriate time could be chosen for setting aside the tithe and pre­senting our offerings to God? On the Sab­bath we have thought upon His goodness. .And now, before the toil of a week begins, we return to Him His own, and with it an offer­ing to testify our gratitude. Thus our prac­tice will be a weekly sermon, declaring that God is the possessor of all our property, and that He has made us stewards to use it to His glory. Every acknowledgment of our obliga­tion to God will strengthen the sense of obli­gation. Gratitude deepens as we give it expression, and the joy it brings is life to soul and body. "-Counsels on Stewardship, 80.

CONTINUE PART 2