“The last merciful message is entrusted to God’s humble, faithful servants of this time. God has led along those who would not shun responsibility, and has laid burdens upon them, and has through them presented to His people a plan of systematic benevolence in which all can engage and work in harmony. This system has been carried out and has worked like magic. It liberally sustains the preachers and the cause. As soon as the preachers ceased their opposition and stood out of the way, the people heartily responded to the call and prized the system. Everything is made convenient and easy for the preachers that they may work, free from embarrassment. Our people have taken hold with a will and an interest which is not to be found among any other class.”1

“Our heavenly Father did not originate the plan of systematic benevolence to enrich Himself, but to be a great blessing to man. He saw that this system of beneficence was just what man needed.”2

“As reported by J. N. Loughborough, several workers, including J. N. Andrews, who was summoned for the purpose, met for two days in Battle Creek to study a Bible-based system of finance for the emerging church.”3

The plan which they developed was published in the Review and Herald, February 3, 1859, opening with the following words:

“Dear Brethren and Sisters: We wish to call your attention to a plan of Systematic Benevolence to support the proclamation of the third angel’s message, which may be in harmony with the plain declarations of Holy Scripture.”

“With the citing of New Testament support, a scriptural framework was assembled for the projected procedures, and it was suggested that ‘we gather from these facts some instruction relative to our own duty.’ The pioneers of the Seventh-day Adventist Church could have gone more easily to the Old Testament and brought in the obligation of the tithe, but at this juncture, regardless of the attractiveness of the tithe, they were not sure that it was not one of those ceremonial obligations that ceased at the cross. In the occasional mention of organization they were looking to the New Testament with its seven deacons, not to the Old Testament with the appointment by Moses of the seventy. In finance they were looking to the New Testament and Paul’s counsel in 1 Corinthians 16:2 that ‘upon the first day of the week let every one of you lay by him in store, as God hath prospered him,’ rather than to Malachi’s direction to ‘bring ye all the tithes into the storehouse, that there may be meat in mine house’ (Malachi 3:10). They conceded that the tithing system was a good plan, and it did have a strong bearing on the conclusions reached and set before the church. Here is the argument set forth in the address:

“ ‘If Paul found it essential to complete success that method should be observed in raising means for benevolent purposes, it is certainly not unreasonable to conclude that we should find the same thing beneficial in promoting a similar object. As Paul wrote by the inspiration of the Holy Spirit, we may rest assured that his suggestions were not only safe to follow, and calculated to ensure success, but also that they were in exact accordance with the will of God. We shall not therefore displease Him by adopting the suggestions of His servant Paul.’ . . .

“The next paragraph delineated the points supported by Scripture, which it was thought should form the basis for the plan Sabbathkeeping Adventists ought to follow:

“ ‘Upon the first day of the week let everyone of you lay by him in store as God hath prospered him.’ This implies: 1. A stated time for the business, viz., the first day of the week. 2. The concurrent action of each individual, for he adds, ‘Let every one of you’ lay by him in store. 3. This is not a public collection, but a private act of setting apart for the Lord a portion of what one possesses. 4. The amount to be given is brought home to the conscience of each individual by the language, ‘as God hath prospered him.’ ”4

“Systematic Benevolence was early endorsed by Ellen White, and she linked it with the tithe. First she assured the church in June, 1859, ‘The plan of systematic benevolence is pleasing to God’ (1T, p. 190), and then in January, 1861, in a Testimony article entitled ‘Systematic Benevolence,’ she wrote: ‘Rob not God by withholding from Him your tithes and offerings.’ The article closed with Malachi 3:8-11 quoted in full (Ibid., pp. 221, 222). At the outset there was no separation of tithes from offerings. The demand for funds was mainly for the support of the ministers and the evangelistic outreach.

“Some years later, in an article published in the Testimonies entitled ‘Tithes and Offerings,’ Ellen White wrote of Systematic Benevolence:

“ ‘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 them. So also will it be a blessing to those who carry it out to the end of time.’ - 3T, pp. 404, 405.

“There were developments through the years, as the work of the church broadened, that called for a separation of funds into two groups, ‘tithes’ and ‘offerings.’ Also the precise use of the tithe, sacred to the support of the ministry of the church, was repeatedly brought to the attention of the leaders and members.”5

“The method of reckoning the tithe was, in the year 1876, discerned to be actually one tenth of the income to the individual from whatever source it might come. . . . A pamphlet entitled ‘Systematic Benevolence, or The Bible Plan of Supporting the Ministry,’ published in 1878 by the Seventh-day Adventist Publishing Association, states the matter concisely in a question and an answer: ‘How much ought I to give for the support of the gospel?’

“ ‘After carefully viewing the subject from all points, we answer, a tithe of all our income.’”6

“It is God who blesses men with property, and He does this that they may be able to give toward the advancement of His cause. He sends the sunshine and the rain. He causes vegetation to flourish. He gives health and the ability to acquire means. All our blessings come from His bountiful hand. In turn, He would have men and women show their gratitude by returning Him a portion in tithes and offerings - in thank offerings, in freewill offerings, in trespass offerings. Should means flow into the treasury in accordance with this divinely appointed plan - a tenth of all the increase, and liberal offerings - there would be an abundance for the advancement of the Lord’s work.”7

“The greatest sin which now exists in the church is covetousness. God frowns upon His professed people for their selfishness.”8

“There is order in heaven, and God is well pleased with the efforts of His people in trying to move with system and order in His work on earth. I saw that there should be order in the church of God, and that system is needed in carrying forward successfully the last great message of mercy to the world. God is leading His people in the plan of systematic benevolence, and this is one of the very points to which God is bringing up His people which will cut the closest with some. With them this cuts off the right arm, and plucks out the right eye, while to others it is a great relief. To noble, generous souls the demands upon them seem very small, and they cannot be content to do so little. Some have large possessions, and if they lay by them in store for charitable purposes as God has prospered them, the offering seems to them like a large sum. The selfish heart clings as closely to a small offering as to a larger one, and makes a small sum look very large. . . .

“You profess to believe the truth; let your works testify to the fact. Unless your faith works, it is dead. Nothing but a living faith will save you in the fearful scenes which are just before you.

“I saw that it is time for those who have large possessions to begin to work fast. It is time that they were not only laying by them in store as God is now prospering them, but as He has prospered them. In the days of the apostles, plans were especially laid that some should not be eased and others burdened. Arrangements were made that all should share equally in the burdens of the church of God according to their several abilities. Said the angel: ‘The ax must be laid at the root of the tree.’ Those who, like Judas, have set their hearts upon earthly treasure will complain as he did. His heart coveted the costly ointment poured upon Jesus, and he sought to hide his selfishness under a pious, conscientious regard for the poor: ‘Why was not this ointment sold for three hundred pence, and given to the poor?’ He wished that he had the ointment in his possession; it would not thus be lavished upon the Saviour. He would apply it to his own use; sell it for money. He prized his Lord just enough to sell Him to wicked men for a few pieces of silver. As Judas brought up the poor as an excuse for his selfishness, so professed Christians, whose hearts are covetous, will seek to hide their selfishness under a put-on conscientiousness. Oh, they fear that in adopting systematic benevolence we are becoming like the nominal churches! ‘Let not thy left hand know what thy right hand doeth.’ They seem to have a conscientious desire to follow exactly the Bible as they understand it in this matter; but they entirely neglect the plain admonition of Christ: ‘Sell that ye have, and give alms.’

“ ‘Take heed that ye do not your alms before men, to be seen of them.’ Some think this text teaches that they must be secret in their works of charity. And they do but very little, excusing themselves because they do not know just how to give. But Jesus explained it to His disciples as follows: ‘Therefore when thou doest thine alms, do not sound a trumpet before thee, as the hypocrites do in the synagogues and in the streets, that they may have glory of men. Verily I say unto you, they have their reward.’ They gave to be regarded noble and generous by men. They received praise of men, and Jesus taught His disciples that this was all the reward they would have. With many, the left hand does not know what the right hand does, for the right hand does nothing worthy of the notice of the left hand. This lesson of Jesus to His disciples was to rebuke those who wished to receive glory of men. They performed their almsgiving at some very public gathering; and before doing this, a public proclamation was made heralding their generosity before the people; and many gave large sums merely to have their name exalted by men. And the means given in this manner was often extorted from others, by oppressing the hireling in his wages, and grinding the face of the poor.

“I was shown that this scripture does not apply to those who have the cause of God at heart, and use their means humbly to advance it. I was directed to these texts: ‘Let your light so shine before men, that they may see your good works, and glorify your Father which is in heaven.’ ‘By their fruits ye shall know them.’ I was shown that Scripture testimony will harmonize when it is rightly understood. The good works of the children of God are the most effectual preaching that the unbeliever has. He thinks that there must be strong motives that actuate the Christian to deny self, and use his possessions in trying to save his fellow men. It is unlike the spirit of the world. Such fruits testify that the possessors are genuine Christians. They seem to be constantly reaching upward to a treasure that is imperishable.”9

“Home missionaries and foreign missionaries are needed, and there cannot be too large a number. Everything we do should be done with reference to the salvation of souls, the glory of God.

“There should be no extravagance in building fine homes, in buying costly furniture, in indulging in worldly dress, or in providing luxurious food; but in everything let us think of the souls for whom Christ has died. Let selfishness and pride die. Let none continue to expend means to multiply pictures to be sent to their friends. Let us save every dollar that can be saved, that the matchless charms of Christ may be presented before the souls of the perishing. Satan will suggest many ways in which you may expend money. But if it is spent for self-gratification - for unnecessary things, no matter how trifling their cost - it is not spent for the glory of God. Let us look well to this matter, and see if we are denying ourselves as we should. Are we making sacrifices, that we may send the light of truth to the lost? . . .

“Each one should strive to do for Jesus all that it is possible for him to do, by personal effort, by gifts, by sacrifices. There should be meat in the house of the Lord, and that means a full treasury, that responses may be made to Macedonian cries coming from every land. How pitiful it is that we are obliged to say to these who cry for help, ‘We cannot send you men or money. We have an empty treasury.’ Let all the pennies, dimes, and dollars that are lost to the cause through selfish love of pleasure, through desire to meet the world’s standard, through love of ease, be turned into the channel that flows to God’s treasury. It is the rills flowing into one that finally make the river. Let us be conscientious Christians, be laborers together with God.

“Why is it that there is so little genuine love for Christ in the church? - It is because the love of self has taken the place of love for Him who died on Calvary’s cross for the sins of the world. Let us be of one heart, of one mind, and let us draw near to God, that he may draw near to us, and fill us with his intense love for perishing souls. Let every heart beat in unison, in interest for the cause of Christ. New fields of work must be opened, souls are to be added to the faith, new names will appear on the church records - names that will appear in the immortal records in heaven. O that we might realize what might be done with the money expended for the gratification of self!”10

Perhaps we can learn something from the attitude of a little girl who had received ten coins as a gift. Her father was teaching her about the principle of tithing, and he spread out the coins on the table, separating one coin from the rest.

“My daughter,” he explained, “all of these coins are really God’s. He is the One that has supplied them for you to use as His steward. This one will be for Him, and the rest for you.”

“But, Daddy, if they are all God’s, then He should get the big pile, and I’ll just take the one.”

“No, my dear, that is not necessary. He is willing to give you the big pile and He asks only that you reserve the one for Him.”

“Oh, Daddy, that is so kind of Him! Then let’s be sure to pick out the brightest and most beautiful coin of all for God!”

Are we this eager to give so lovingly our best portion to God, or do we often come up with hardhearted excuses?

“Some have not come up and united in the plan of systematic benevolence, excusing themselves because they were not free from debt. They plead that they must first ‘owe no man anything.’ But the fact that they are in debt does not excuse them. I saw that they should render to Caesar the things that are Caesar’s, and to God the things that are God’s. Some feel conscientious to ‘owe no man anything,’ and think that God can require nothing of them until their debts are all paid. Here they deceive themselves. They fail to render to God the things that are His. Everyone must bring to the Lord a suitable offering. Those who are in debt should take the amount of their debts from what they possess, and give a proportion of the remainder.

“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.

“I saw that anciently the covetousness of some led them to withhold a suitable proportion; they made their offering stinted. This was recorded in heaven, and they were cursed in their harvest and their flocks just as they withheld. Some were visited with affliction in their families. God would not accept a lame offering. It must be without blemish, the best of their flocks, and the best fruits of their fields. And it must be a freewill offering, if they would have the blessing of the Lord rest upon their families and their possessions. . . .

“In the arrangement of systematic benevolence, hearts will be tested and proved. It is a constant, living test. It brings one to understand his own heart, to see whether the truth or the love of the world predominates.”11

Brothers and sisters, our heart is being tested. There is a message that needs to circle the globe - the entire earth - the message of the first, second, and third angels. It must go to the whole world - to every nation, kindred, tongue, and people. This will require faithful tithes and an abundance of not merely generous, but truly sacrificial, freewill offerings. The population of an entire planet must be reached - what a multitude! It’s an impossible task! Yet how reminiscent it is of one late afternoon in the life of Jesus, when Andrew, the disciple, bemoaned: “There is a lad here, which hath five barley loaves, and two small fishes: but what are they among so many?” (John 6:9).

Indeed we might echo in our day, “what are they among so many?” Likewise today, there is a people with very few loaves, fishes, or dollars on hand. They are described as “an afflicted and poor people, and they shall trust in the name of the Lord” (Zephaniah 3:12). Yet just as in the case of the lad who brought his lunch to the Miracle-worker, these meager means can be multiplied. Just as the disciples were bidden to divide the people into organized companies and distribute the food Christ had blessed, so today God’s servants can miraculously spread their Lord’s message through His plan of systematic benevolence. God declares, “So shall my word be that goeth forth out of my mouth: it shall not return unto me void, but it shall accomplish that which I please, and it shall prosper in the thing whereto I sent it” (Isaiah 55:11).

In the miracle of the loaves, twelve baskets of fragments remained after the multitude had been fed. So it will be today. Remember Jane, that soul in our day who hungered after the present truth, in whom new life literally sprang forth through faith in God’s promises. He has many such souls out there. Shall we exercise such faith to ensure that they hear the message? Beloved, the day is far spent; the night is at hand. Like the young lad whose faith at the close of the day brought a blessing to so many, let us each make haste in bringing our barley loaves to Jesus!