From the very beginning of creation God reserved for Himself a part of what He had given to mankind. From all the trees in the Garden of Eden, one He required Adam and Eve not to touch. It belonged to Himself. We read:

“Even when our first parents, in their innocency, were placed in the garden of Eden, God did not give them unlimited control. One prohibition was given to test their loyalty and obedience. But they saw that the forbidden tree was beautiful and attractive, and, as they vainly imagined, ‘to be desired to make one wise.’ They appropriated what God had reserved to Himself, and His curse fell upon them and upon the earth.” 1

As the tree of knowledge of good and evil was the property of God, so also is a tenth of all our increase. The tithe is sacred and belongs to the Lord.

“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” (Leviticus 27:30).

“The tithe is God’s portion, not at all the property of man, and the Scripture declares that he who withholds it is guilty of robbery.” 2

“A tithe of all our increase is the Lord’s. He has reserved it to Himself, to be employed for religious purposes. It is holy. Nothing less than this has He accepted in any dispensation. A neglect or postponement of this duty, will provoke the divine displeasure. If all professed Christians would faithfully bring their tithes to God, His treasury would be full.” 3

“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 3:10).

“It is part of the minister’s work to teach those who accept the truth through his efforts, to bring the tithe to the storehouse, as an acknowledgment of their dependence upon God.” 4

“A faithful tithe is the Lord’s portion. To withhold it is to rob God. Every one should freely, willingly, gladly, bring tithes and offerings into the storehouse of the Lord. In so doing he will receive a blessing. There is no safety in withholding from God His own portion.” 5

“If you have sinned by withholding from God His own in tithes and offerings, confess your guilt to God and to the church, and heed the injunction that He has given you: ‘Bring ye all the tithes into the storehouse.’ ” 6

“Read carefully the third chapter of Malachi and see what God says about the tithe. If our churches will take their stand upon the Lord’s word and be faithful in paying their tithe into His treasury, more laborers will be encouraged to take up ministerial work. More men would give themselves to the ministry were they not told of the depleted treasury.” 7

“The time has come when the tithes and offerings belonging to the Lord are to be used in accomplishing a decided work. They are to be brought into the treasury to be used in an orderly way to sustain the gospel laborers in their work. In Malachi 3:10 we read, ‘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.’ ” 8

We often hear the expression: “paying tithe.” Clearly speaking, nobody pays tithes. We are only returning to the Lord a small portion of what He has given us. God by His infinite wisdom and mercy has given us everything. What we possess in not ours, but His. However, He permits us to use 90% of His bounties and requires from us to return to Him only one tenth. How does the Lord consider him who withholds the tithe which belongs to the Creator of all things? The Bible answers:

“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 will be the result if we selfishly retain that which is holy and belongs to God? The Bible and the Spirit of Prophecy answer:

“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. Thus saith the Lord of hosts; consider your ways. Go up to the mountain, and bring wood, and build the house; and I will take pleasure in it, and I will be glorified, saith the Lord. 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” (Haggai 1:6–9).

“Ye are cursed with a curse: for ye have robbed me, even this whole nation” (Malachi 3:9).

“Those who are selfishly withholding their means need not be surprised if God’s hand scatters. That which should have been devoted to the advancement of the work and cause of God, but which has been withheld, may be entrusted to a reckless son, and he may squander it. A fine horse, the pride of a vain heart, may be found dead in the stable. Occasionally a cow may die. Losses of fruit or other crops may come. God can scatter the means He has lent to His stewards, if they refuse to use it to His glory. Some, I saw, may have none of these losses to remind them of their remissness in duty, but their cases may be the more hopeless.” 9

“But while He pronounces a blessing upon those who bring in their tithes, He pronounces a curse upon those who withhold them. Very recently I have had direct light from the Lord upon this question, that many Seventh-day Adventists were robbing God in tithes and offerings, and it was plainly revealed to me that Malachi has stated the case as it really is. Then how dare any man even think in his heart that a suggestion to withhold tithes and offerings is from the Lord? Where, my brother, have you stepped out of the path? Oh, get your feet back in the straight path again.” 10

“To withhold our tithes and offerings from the treasury of the Lord, is accounted of him as robbery. Yet are there not many, even among us, who meet all other claims before the claims of God? Some bring no offerings for his cause, and even withhold the tithe, which he has distinctly reserved for himself.” 11

“A very plain, definite message has been given to me for our people. I am bidden to tell them that they are making a mistake in applying the tithe to various objects which, though good in themselves, are not the object to which the Lord has said that the tithe should be applied. Those who make this use of the tithe are departing from the Lord’s arrangement. God will judge for these things.” 12

“The tithe is to be used for one purpose—to sustain the ministers whom the Lord has appointed to do His work. It is to be used to support those who speak the words of life to the people, and carry the burden of the flock of God.” 13

“The use of the tithe must be looked upon as a sacred matter by our people. We must guard strictly against all that is contrary to the message now given. . . . The impression is becoming quite common that the sacred disposition of the tithe no longer exists. Many have lost their sense of the Lord’s requirements.” 14

“God’s ministers are His shepherds, appointed by Him to feed His flock. The tithe is His provision for their maintenance, and He designs that it shall be held sacred to this purpose.” 15

“A great mistake is made when the tithe is drawn from the object for which it is to be used—the support of the ministers.” 16

“Light has been plainly given that those who minister in our schools, teaching the word of God, explaining the Scriptures, educating the students in the things of God, should be supported by the tithe money. This instruction was given long ago, and more recently it has been repeated again and again.” 17

“One reasons that the tithe may be applied to school purposes. Still others reason that canvassers and colporteurs should be supported from the tithe. But a great mistake is made when the tithe is drawn from the object for which it is to be used—the support of the ministers.” 18

“Those who have charge of our church buildings are to be supplied with the means that is necessary to keep these buildings in good repair. But this money is not to come from the tithe.” 19

“I was shown that it is wrong to use the tithe for defraying the incidental expenses of the church. In this there has been a departure from correct methods. It would be far better to dress less expensively, cut down your indulgences, practice self-denial, and meet these outgoings. By so doing you will have a clear conscience. But you are robbing God every time that you put your hands into the treasury for funds to meet the running expenses of the church.” 20

“The tithe is set apart for a special use. It is not to be regarded as a poor fund. It is to be especially devoted to the support of those who are bearing God’s message to the world; and it should not be diverted from this purpose.” 21

“I have been instructed that there is something wrong in the way that financial matters have been carried in some of our conferences. I was shown that spiritual interests have been lost sight of, and that the very work that is most essential and urgent has been neglected, and bears the mark of imperfection. The zeal exercised by some in gathering and hoarding as much means as possible to make a good showing financially, and that men in important positions might appear as good generals, was a sad mistaking of the true interests of the work.” 22

“In some conferences it has been considered commendable to save up means, and to show a large surplus in the treasury. But in this God has not been honored. It would have been better if the money thus laid by had been wisely expended in supporting diligent, efficient laborers in needy fields.” 23

“Please read this whole chapter, and see if words could be spoken that would be more plain and positive than these. They are so positive that no one who desires to understand his whole duty to God needs to make any mistake in the matter. If men offer any excuse as to why they do not perform this duty, it is because they are selfish, and have not the love and fear of God in their hearts.” 24

“In that day when every man shall be judged according to the deeds done in the body, every excuse that selfishness may now make for withholding the tithe, the gifts and offerings, from the Lord will melt away as the dew before the sun.” 25

“Some have felt under sacred obligations to their children. They must give each a portion, but feel themselves unable to raise means to aid the cause of God. They make the excuse that they have a duty to their children. This may be right, but their first duty is to God. Render unto Caesar the things that are Caesar’s, and to God the things that are God’s. Rob not God by withholding from Him your tithes and offerings. It is the first sacred duty to render to God a suitable proportion. Let no one throw in his claims and lead you to rob God. Let not your children steal your offering from God’s altar for their own benefit.” 26

“Some close their ears to the calls made for money to be used in sending missionaries to foreign countries and in publishing the truth and scattering it like autumn leaves all over the world. Such excuse their covetousness by informing you that they have made arrangements to be charitable at death. They have considered the cause of God in their wills. Therefore they live a life of avarice, robbing God in tithes and in offerings, and in their wills return to God but a small portion of that which He has lent them, while a very large proportion is appropriated to relatives who have no interest in the truth.” 27

“Those who withhold from God His own make these complaints. The Lord asks them to prove Him by bringing their tithe into His storehouse to see whether He will not pour them out a blessing. But they cherish rebellion in their hearts and complain of God; at the same time they rob Him and embezzle His goods. When their sin is presented before them, they say: I have had adversity; my crops have been poor; but the wicked are prospered; it does not pay to keep the ordinance of the Lord.

“But God does not want any to walk mournfully before Him. Those who thus complain of God have brought their adversity on themselves. They have robbed God, and His cause has been hindered because the money that should have flowed into His treasury was used for selfish purposes. They showed their disloyalty to God by failing to carry out His prescribed plan. When God prospered them, and they were asked to give Him His portion, they shook their heads and could not see that it was their duty. They closed the eyes of their understanding, that they might not see. They withheld the Lord’s money and hindered the work which He designed to have done. God was not honored by the use made of His entrusted goods. Therefore He let the curse fall upon them, permitting the spoiler to destroy their fruits and to bring calamities upon them.” 28