“The tithes of the children of Israel, which they offer as an heave offering unto the Lord, I have given to the Levites to inherit: therefore I have said unto them, Among the children of Israel they shall have no inheritance. And the Lord spake unto Moses, saying, Thus speak unto the Levites, and say unto them, When ye take of the children of Israel the tithes which I have given you from them for your inheritance, then ye shall offer up an heave offering of it for the Lord, even a tenth part of the tithe. . . . Thus ye also shall offer an heave offering unto the Lord of all your tithes, which ye receive of the children of Israel; and ye shall give thereof the Lord’s heave offering to Aaron the priest” (Numbers 18:24-26, 28).

Here we find that the tithe was to be inherited by or to be taken possession of by the Levites who were the religious ministers of that day.

We find in Deuteronomy 12:11, 17 that the people were to bring their tithes and offerings to a place that the Lord would choose and cause His name to dwell there. They were not to use within their gates the tithes of any of their possessions but were to bring them to the place designated.

“As soon as the commandment came abroad, the children of Israel brought in abundance the firstfruits... and the tithe of all things brought they in abundantly” (2 Chronicles 31:5).

We are reminded that “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.... 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.”1

As we have read already, the people were instructed to present the tithes to the ministers of the day, the Levites. What purpose were these monies to serve? In Malachi 3:10 are found the words of the Lord stating that the tithes were to be brought into the storehouse that there would be meat in His house. There is a wonderful promise attached to this command, “and prove me now herewith... 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.”

So we see the importance the Lord, who gives us all things, places upon that portion of our means which He claims as His. He has a work to be done in this world and He wants us to have an active part in accomplishing it. A tenth part of what He gives to us, He wants us to return to His storehouse, or treasury, so that means will be available to fund the work of the ministry.

In Deuteronomy 18:5 we find that pertaining to the temple and the priesthood, “The Lord thy God hath chosen him... to stand to minister in the name of the Lord.”

In 1 Corinthians 9:14 Paul referred to this same plan when he stated, “Even so hath the Lord ordained that they which preach the gospel should live of the gospel.” He also advises, “The labourer is worthy of his reward” (1Timothy 5:18).

What does the 8th commandment say? As we look closely at it in Exodus 20:15, we find that it commands, “Thou shalt not steal.” But is it possible to rob God or steal from Him?

Let’s refer again to the 3rd chapter of Malachi, verses 8 and 9: “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.”

This same chapter is the one that contains the promise of a great outpouring of blessings if we will be faithful in bringing the tithes and offerings into the Lord’s storehouse. But we see also what the consequences will be if we fail to obey His command.

“It is the spirit of covetousness which leads men to keep for gratification of self means that rightfully belong to God, and this spirit is as abhorrent to Him now as when through His prophet He sternly rebuked His people, saying, ‘Will a man rob God?’ ”2

In Haggai chapter 1, verses 1-9 we read an account of what occurred when God’s people were found to be building for themselves goodly ceiled houses, all the while saying that it was not time that the temple or the Lord’s house should be built. They were living in their nice houses while the house of the Lord lay in waste.

He told them that even though they sowed much, they brought in little; even though they ate, they did not have enough; they drank but were not filled; they were clothed but were not warm; they earned wages but it was as though they were put in a bag with holes in the bottom.

Verse 7 gives them His admonition: “Consider Your Ways.”

We find throughout the Scriptures that God is very specific in that which He wants us to do; and if we will obey, He is willing to pour out blessings upon us. But if we are desirous of following our own ways He will leave us to our own folly and eventual downfall.

The question arises, “What about the very poor, those who have not sufficient means on which to live comfortably: are they expected to give tithes and offerings also?”

Let’s consider the account found in 1 Kings 17:9-13, “Behold, I have commanded a widow woman there to sustain thee. So [Elijah] arose and went to Zarephath. And when he came to the gate of the city, behold, the widow woman was there gathering of sticks: and he called to her, and said, Fetch me, I pray thee, a little water in a vessel, that I may drink. And as she was going to fetch it, he called to her, and said, Bring me, I pray thee, a morsel of bread in thine hand. And she said, As the Lord thy God liveth, I have not a cake, but an handful of meal in a barrel, and a little oil in a cruse: and, behold, I am gathering two sticks, that I may go in and dress it for me and my son, that we may eat it, and die. And Elijah said unto her, Fear not; go and do as thou hast said: but make me thereof a little cake first, and bring it unto me, and after make for thee and for thy son.”

Here we find the story of a poor widow who had just enough flour and oil to prepare one last meal for herself and her son. Along comes the prophet Elijah who sees her there picking up sticks, preparing to bake the cakes for herself and her son.

He asks her to bake first a cake for him that he might eat. In verses 15 and 16 of the same chapter we read, “And she went and did according to the saying of Elijah: and she, and he, and her house, did eat many days. And the barrel of meal wasted not, neither did the cruse of oil fail, according to the word of the Lord, which he spake by Elijah.”

Here we find that this poor woman, who did not have sufficient food for herself and her son, was willing to obey the command given to her, not quite understanding what would happen next.

Was this a great test for her? Indeed it was and she passed that test by giving all she had. We know the outcome of that story - from that time on she never ran out of meal or oil for the sustenance of herself and her son.

There is also an account in the New Testament which lets us know that God is pleased when we give our all. We read in Luke 21:1-4 about the poor widow observed by Jesus as she placed into the treasury her two mites, all the living that she had. “And he looked up, and saw the rich men casting their gifts into the treasury. And he saw also a certain poor widow casting in thither two mites. And he said, Of a truth I say unto you, that this poor widow hath cast in more than they all: for all these have of their abundance cast in unto the offerings of God: but she of her penury hath cast in all the living that she had.”

The lesson we can learn from these two accounts is that we are to be faithful givers and God will keep His promise to bless us. The poor are not exempt from giving; everything belongs to God.

“As the Giver of every blessing, God claims a certain portion of all we possess. This is His provision to sustain the preaching of the gospel. And by making this return to God, we are to show our appreciation for His gifts. But if we withhold from Him that which is His own, how can we claim His blessing? If we are unfaithful stewards of earthly things, how can we expect Him to entrust us with the things of heaven? It may be that here is the secret of unanswered prayer....

“So it is with every other one of God’s requirements. All His gifts are promised on condition of obedience. God has a heaven full of blessings for those who will cooperate with Him. All who obey Him may with confidence claim the fulfillment of His promises.”3

“God does not compel men to give. All that they give must be voluntary. He will not have His treasury replenished with unwilling offerings.”4

“Of all our income we should make the first appropriation to God. In the system of beneficence enjoined upon the Jews they were required either to bring to the Lord the first fruits of all His gifts, whether in the increase of their flocks or herds, or in the produce of their fields, orchards, or vineyards, or they were to redeem it by substituting an equivalent. How changed the order of things in our day! The Lord’s requirements and claims, if they receive any attention, are left till the last. Yet our work needs tenfold more means now than was needed by the Jews. The great commission given to the apostles was to go throughout the world and preach the gospel. This shows the extension of the work and the increased responsibility resting upon the followers of Christ in our day. If the law required tithes and offerings thousands of years ago, how much more essential are they now! If the rich and poor were to give a sum proportionate to their property in the Jewish economy, it is doubly essential now.”5

We should be convicted by these words; we should be determined to be obedient to the commands of God, and He will keep His promise and pour out many blessings upon us continually. Do we need to wait until we hear appeals from the pulpit regarding the need for the means with which to enter new fields of labor? We need to be spiritually awake and listen to the voice of God regarding these matters. His is the voice of authority and with Him all things are possible. He wants us to be faithful in doing His work. We should consider this a real blessing in itself.

We have been considering instances from the Old Testament regarding the tithing system, but what does the New Testament reveal about this subject?

We know that the tithing system was carried over. If we will consider the text in Luke 18:11-13, we find the proud Pharisee trying to convince God of his worthiness by giving account of the things he did, one of which was paying tithes of all his possessions. We read, “The Pharisee stood and prayed thus with himself, God, I thank thee, that I am not as other men are, extortioners, unjust, adulterers, or even as this publican. I fast twice in the week, I give tithes of all that I possess. And the publican, standing afar off, would not lift up so much as his eyes unto heaven, but smote upon his breast, saying, God be merciful to me a sinner.”

We find in the same book, chapter 11 and verse 42, the Lord’s reply to him, “But woe unto you, Pharisees! for ye tithe mint and rue and all manner of herbs, and pass over judgment and the love of God: these ought ye to have done, and not to leave the other undone.”

Although he had tithed on everything, he lacked one important ingredient - the love of God within his heart and life. He further advised him that he should be doing what he was doing but should not leave the other undone. These are important principles for us to remember in our life.

We find in Hebrews the words of the apostle regarding the sons of Levi who had been commanded by God to receive tithes from the people according to the law. One account of this is found in Hebrews 7:5-7, “And verily they that are of the sons of Levi, who receive the office of the priesthood, have a commandment to take tithes of the people according to the law, that is, of their brethren, though they come out of the loins of Abraham: but he whose descent is not counted from them received tithes of Abraham, and blessed him that had the promises. And without all contradiction the less is blessed of the better.” It is stated here also that Levi received the tithes from the people but also returned tithe to God himself.

The admonition that the ministers who preach the gospel should live of the gospel is brought out again in 1 Corinthians 9:13, 14: “Do ye not know that they which minister about holy things live of the things of the temple? And they which wait at the altar are partakers with the altar? Even so hath the Lord ordained that they which preach the gospel should live of the gospel.”

This is the Lord’s plan for the maintenance of those who minister in the holy office - that they be supported by their brethren and sisters to whom they minister.

There is a spiritual issue involved in this principle of tithe paying. We read, “In the great work of warning the world, those who have the truth in the heart, and are sanctified through the truth, will act their assigned part. They will be faithful in the payment of tithes and offerings. Every church member is bound by covenant relation with God to deny himself of every extravagant outlay of means. Let not the want of economy in the home life render us unable to act our part in strengthening the work already established, and in entering new territory.”6

Here we see that we do have a very great responsibility in keeping a faithful account with our Creator. It is as a covenant relationship with Him. We each one need to search our heart diligently to see how we stand with God in this matter. He gave His only Son to die for us; we need to give our all to Him.

1. A blessing will be received - Malachi 3:10.

2. We receive as we give.

3. It is more blessed to give than to receive. We learn valuable lessons of self-denial, that His requirements come first. When we give to Him His portion first, the remainder will be blessed for our use.

4. The grace of God will work in the heart - humility along with self-denial and benevolence are signs that God’s grace is working within the heart of men and women.

5. We will be honored - God has made us His stewards and when we prove to be faithful stewards He will commit greater trusts to us.

6. Spiritual prosperity - if we will impart to Him faithfully as He asks, He will open ways whereby we will be able to continually bestow because we will be continually receiving.

1. Will be cursed with a curse - this is the penalty received if we rob God (Malachi 3:8, 9).

2. Temptation for children - we should not leave children out of the question as though they do not matter. They need to be taught the importance of self-denial and be led to have an incentive for a noble achievement in life as they mature.

3. The Lord has not come - when we are faithful with our giving, there will be a way opened up for the world to hear the message of truth; the treasury of the Lord will be filled and there will be means to advance the work fully.

4. To prosper or not - there are some who are faithful and exceed in their duty while others do as little as possible, and that which they give is given grudgingly. How can those who do this receive of His bountiful blessings and receive eternal life?

5. Selfishness - if we practice this it will become a part of our character and we may discover too late that we will not be able to change and rebuild our characters.

6. Good fruit not borne - Jesus said that a good tree cannot bear evil fruit and a corrupt tree cannot bear good fruit. The deeds in a person’s life are the fruit that he or she bears. If he is unfaithful and dishonest in temporal matters he or she will not be faithful in spiritual matters.

7. Poverty - God will test and prove each one of us; His curse will follow the selfish, world-loving professor of truth. He surely knows every thought and purpose and will make no mistake.The angels are keeping a record of our works and words.

It would be well to mention the second tithe here. A portion of this was to be used for a religious feast in which the Levite, the stranger, the fatherless, and the widow should participate. This meeting gave the people involved a chance to mingle together and receive instruction and encouragement. At intervals this tithe was to be used at home, providing a fund for the uses of charity and hospitality.

Further provision was made for the poor. These were to be dealt with tenderly and liberally. Through caring for the poor the professors of truth would learn sympathy, tenderness and benevolence. As long as God’s people followed His instruction there were no beggars among them or anyone in need of food. It was through caring for the poor that His people had been reminded of His ownership of everything and the fact that they could be the channel through which His blessings could flow. Once again we find that He wanted His people to learn unselfishness and nobility of character.

In 1 Chronicles 27:25-34 we find an account of how monies were used in the caring of the various divisions of King David’s realm. He had those appointed over the different areas and each one received a share which would finance the work. Thus it is when the tithe and offerings are received into the church treasury today. All tithes are brought into the storehouse, which is the treasury. This is what Israel was asked to do in Malachi 3:10. From the treasury the tithe was distributed to the Levites or ministers to be used to do God’s work. The tithe was to be used for the support of the ministry, not for anything else; thus it is today.

After these monies are received at the local church level, they are sent to the field treasury; from there they are distributed by the treasurer to the ministers and gospel workers for their use. If this were not done they could not devote full time to the ministry but would need to work at another job to supply their needs.

What about the missionaries who are in other areas of the world? When the field treasurer receives the tithe he will pay a tithe of the tithe to the General Conference and from there the needs of the foreign missionaries will be met. When the churches and fields develop in number and a union conference is formed, the remittances of the tithe of tithe and of the offerings to the General Conference are sent to the treasury of the union. The union then adds its part and sends it (along with the portion from all fields and missions within its jurisdiction) to the General Conference.

We find in Nehemiah 10:38, 39 that a tithe of the tithe was brought so that the house of God would not be forsaken. It is within the plan of God that the missionaries in various places be supported in fulfillment of Mark 16:15, “And he said unto them, Go ye into all the world, and preach the gospel to every creature.”

1. God owns everything, including our time and money.

2. He has given us His law, by which we will be judged; this includes the 8th commandment.

3. He has given us the commission to carry the gospel into all the world. For this purpose we are to be faithful in returning a tithe of our increase to support the ministry.

4. We should not be weary in giving to Him; He gives all to us.

5. If we honor God, He will honor us.

6. He blesses us that we may bless others.

7. If we are faithful in giving unselfishly, He will pour us out a blessing.

The following words are taken from Ellen White’s closing address and are appropriate to be used here following this study on the principle of tithing: “Where is your faith, my brethren? Where are the workmen? In many of our large cities the first and second angels’ messages were proclaimed during the 1844 movement. To you, as God’s servants, has been entrusted the third angel’s message, the binding-off message, that is to prepare a people for the coming of our King.”7

She urged that “Time is short.” The means coming into the treasury should be used wisely in supporting the workers. Nothing is to hinder the advancement of the message.

May God help us to heed His words of instruction in these last days of earth’s history that we will be faithful stewards of the means He has given us and go forward in His name to be used of Him to finish the work.