Prayer Thought: Prov. 14:12; 16:25 

¢There is a way which seemeth right unto a man, but the end thereof [are] the ways of death.  

¢The Scriptures need not be read by the dim light of tradition or human speculation. As well might we try to give light to the sun with a torch as to explain the Scriptures by human tradition or imagination. God's holy word needs not the torchlight glimmer of earth to make its glories distinguishable. It is light in itself--the glory of God revealed, and beside it every other light is dim.  {COL 111.1}    

¢The world is perishing for want of the gospel. There is a famine for the word of God. There are few who preach the word unmixed with human tradition. Though men have the Bible in their hands, they do not receive the blessing that God has placed in it for them. The Lord calls upon His servants to carry His message to the people. The word of everlasting life must be given to those who are perishing in their sins.  {COL 228.4} 

Introduction: 

Our Study will deal on the premise that in the process of gathering or collection of tithes is not observed in the church during the pioneers in SDA Church. Plate passing, collecting monies, selling magazines/books, or raising goals in the House of God and during church services, are not example, commanded, or authorized in the scriptures, or the writings of the Prophet of the church (SOP), neither did SDA pioneers practice plate passing or the like.

Tithing is an expression of our faith and trust in God. When we return the tithes, we show that we are stewards instead of owners of God’s blessings. It’s important then, that we know what tithing is, its purpose and how should it be used.

What is the tithe used for? 

“And He said to them, ‘Go into all the world and preach the gospel to every creature.’” (Mark 16:15)

Since Abraham times–and probably before that–, tithing was God’s system to help the ministers work full time to spread the Gospel (1Co. 9:14).

Why does God emphasize that we must bring “ALL the tithes” to the STOREHOUSE (Malachi 3:10)? What is a Storehouse? What’s the difference between a STOREHOUSE and a HOUSE? Think about it! The main reason why we bring all the tithes into the storehouse that there would be food in God’s house. The people of God will be fed by the “meat in due season”, “the present truth” we need in this last days. 

If God has sent you to preach, he has provided that you shall go weighted with the graces of the Spirit of God, and with a message of truth that will be as Meat in due Season to the hungry flock of God. You will realize that you are standing between the living and the dead, and that you are a spectacle unto the world, to angels, and to men. The minister is to reveal Christ, not to exhibit himself to the people. {RH, April 5, 1892 par. 5} 

There are many precious truths contained in the Word of God, but it is "present truth" that the flock needs now. I have seen the danger of the messengers running off from the important points of present truth, to dwell upon subjects that are not calculated to unite the flock and sanctify the soul. Satan will here take every possible advantage to injure the cause.  {EW 63.1} 

Every tithe is important. Financing the work is not a task for only some people. Both poor and rich people must be part of the Gospel work in a proportional way.

The tithe is to be used for the support of the ministry. The opening of new fields requires more ministerial efficiency than we now have and there must be means in the treasury.  Ellen G. White.  {Echoes, June 21, 1905 par. 7} 

The tithe is sacred, reserved by God for Himself. It is to be brought into His treasury to be used to sustain the gospel laborers in their work. . . . Read carefully the third chapter of Malachi and see what God says about the tithe.--9T 249 (1909).  {LDE 78.3}

Does Tithing Benefit anyone? 

Read and Study Micah 6:8. 9; 7:14

The blessings God has promised are not only material ones. God showers us with great spiritual blessings too (Ephesians 1:3): Joy, peace, the certainty of our salvation...

Why does God want to bless us (Matthew 10:8)?

The main reason we are blesses is that we may share those blessings with others.

“It is more blessed to give than to receive.” (Acts 20:35) 

Additional References: Read and Study Micah 6:8. 9; 7:14

Who receives the tithes? 

“Do you not know that those who minister the holy things eat of the things of the temple, and those who serve at the altar partake of the offerings of the altar? Even so the Lord has commanded that those who preach the gospel should live from the gospel.” (1 Corinthians 9:13-14)

In the Old Testament times, the Levites received the tithes of the Israelites. Those tithes provided for them while they were looking after the people’s spiritual needs. The Levites also gave the tithe of the tithes to provide for the priests (Numbers 18:26).

The apostle Paul used the same principle for those working in preaching the Gospel.

Where should I give my tithe? 

Knowing that our tithe belongs to God's STOREHOUSE (treasury), HOUSE (a place where God’s people be fed) - (Mal. 3:10), our greatest burden should be to see that it is faithfully paid there. Nowhere in the Bible do we find that the Lord has laid upon any tithe payer the policing of the channels through which these funds pass.  Look for a STOREHOUSE that meat in due season could be found and be fed (Mal. 3:10; Mic. 6:8-9; 7:14)

Lord’s Treasury 

The Lord's treasury is under His control, and if He Himself should not see fit to correct an abuse in the handling of His money, certainly we could not correct it however hard we might try. If we guard carefully that part of His work which He entrusts to us, our only concern will be to find out where His "storehouse" is, and then faithfully to deposit His money there. He has not made us responsible for its use; that, He will personally take over--even as He is now "taking the reins in His own hands."  {AB4: 46.3}

Old Testament Practices (Tithing)

What were the Old Testament practices in gathering money?

1.  2 Kings 12:9, 10 - But Jehoiada the priest took a chest, and bored a hole in the lid of it, and set it beside the altar, on the right side as one cometh into the house of the LORD: and the priests that kept the door put therein all the money [that was] brought into the house of the LORD.                

- And it was [so], when they saw that [there was] much money in the chest, that the king's scribe and the high priest came up, and they put up in bags, and told the money that was found in the house of the LORD.  

Note: Jehoiada the priest used chest with a hole in it and place it before the entrance of the Sanctuary.

2.  2 Chronicles 24:8-11 - And at the king's commandment they made a chest, and set it without at the gate of the house of the LORD.  

And they made a proclamation through Judah and Jerusalem, to bring in to the LORD the collection [that] Moses the servant of God [laid] upon Israel in the wilderness.  

And all the princes and all the people rejoiced, and brought in, and cast into the chest, until they had made an end.  

Now it came to pass, that at what time the chest was brought unto the king's office by the hand of the Levites, and when they saw that [there was] much money, the king's scribe and the high priest's officer came and emptied the chest, and took it, and carried it to his place again. Thus they did day by day, and gathered money in abundance. 

Note: King Joash commanded to place a CHEST without at the gate of the house of God. Place it in its place after it is emptied – given to the Levites that works in the temple.

3.  2 Kings 22:4 - Go up to Hilkiah the high priest, that he may sum the silver which is brought into the house of the LORD, which the keepers of the door have gathered of the people:  

Note: The High priest sum up the silver which are brought in the House of God – which the keepers of the door have gathered.

New Testament Practices (Tithing)

How about during the time of Jesus Christ?

1.  Mark 11:16 - And would not suffer that any man should carry [any] vessel through the temple.

2.  DA 614 - Jesus was in the court where the treasure chests were, and He watched those who came to deposit their gifts. Many of the rich brought large sums, which they presented with great ostentation. Jesus looked upon them sadly, but made no comment on their liberal offerings. Presently His countenance lighted as He saw a poor widow approach hesitatingly, as though fearful of being observed. As the rich and haughty swept by, to deposit their offerings, she shrank back as if hardly daring to venture farther. And yet she longed to do something, little though it might be, for the cause she loved. She looked at the gift in her hand. It was very small in comparison with the gifts of those around her, yet it was her all. Watching her opportunity, she hurriedly threw in her two mites, and turned to hasten away. But in doing this she caught the eye of Jesus, which was fastened earnestly upon her.  {DA 614.4}  Mat. 23; Mark 12:41-44; Lk. 20:45-47; 21:1-4.

The Early Church was advised to collect monies on the first day of the week. 

1.  1 Cor. 16:1-2 - Now concerning the collection for the saints, as I have given order to the churches of Galatia, even so do ye.  

Upon the first [day] of the week let every one of you lay by him in store, as [God] hath prospered him, that there be no gatherings when I come. 

Counsels from the Pen of Inspiration 

a)  1T 714 - SYSTEMATIC BENEVOLENCE--IN THE EARLY DAYS OF THE MESSAGE, MEN IMPELLED BY THE URGE OF CONVICTION WENT FORTH TO PREACH THE NEW-FOUND TRUTHS. THEY WERE DEPENDENT FOR THEIR SUPPORT UPON THEIR OWN LABORS OR THE FREEWILL OFFERINGS OF THE BELIEVERS. SUCH AN UNCERTAIN METHOD WAS MORE OR LESS SPASMODIC AND FLUCTUATING. EARLY IN 1859 THE NEED FOR A MORE CERTAIN PLAN WAS FELT, AND EARNEST STUDY WAS GIVEN TO THE MATTER. THERE GREW OUT OF THIS STUDY THE PLAN CALLED SYSTEMATIC BENEVOLENCE. IN HARMONY WITH 1 CORINTHIANS 16:2 GIVING REGULARLY ON THE FIRST DAY OF THE WEEK WAS RECOMMENDED, AND, AS SUGGESTED BY 2 CORINTHIANS 8:12-14, AN EQUITABLE DISTRIBUTION OF FINANCIAL RESPONSIBILITY. THE PLAN CALLED FOR BRETHREN TO LAY BY IN STORE WEEKLY FROM FIVE TO TWENTY-FIVE CENTS; THE SISTERS, FROM TWO TO TEN CENTS; AND FOR PROPERTY OWNERS TO GIVE WEEKLY FROM ONE TO FIVE CENTS ON EACH HUNDRED DOLLARS WORTH OF ASSETS.  {1T 714.4}

b)  3T 398 - They rob God of the tenth, which He claims as His own, and in robbing Him they rob themselves of the heavenly treasure.  {3T 398.1}  

¢The plan of systematic benevolence does not press heavily upon any one man. "Now concerning the collection for the saints, as I have given order to the churches of Galatia, even so do ye. Upon the first day of the week let every one of you lay by him in store, as God hath prospered him, that there be no gatherings when I come." The poor are not excluded from the privilege of giving. They, as well as the wealthy, may act a part in this work. The lesson that Christ gave in regard to the widow's two mites shows us that the smallest willing offerings of the poor, if given from a heart of love, are as acceptable as the largest donations of the rich.  {3T 398.2} 

c)  CSW 129 - Regularity and System in Giving 

¢This matter of giving is not left to impulse. God has given us definite instruction in regard to it. He has specified tithes and offerings as the measure of our obligation. And He desires us to give regularly and systematically. Paul wrote to the church at Corinth, "Concerning the collection for the saints, as I have given order to the churches of Galatia, even so do ye. Upon the first day of the week let every one of you lay by him in store, as God hath prospered him." Let each regularly examine his income, which is all a blessing from God, and set apart the tithe as a separate fund, to be sacredly the Lord's. This fund should not in any case be devoted to any other use; it is to be devoted solely to support the ministry of the gospel. After the tithe is set apart, let gifts and offering be apportioned, "as God hath prospered" you.-- Review and Herald, May 9, 1893.  {CSW 129.2}

d)  AH 389 - Teach Children to Pay Tithe and Offerings.--Not only does the Lord claim the tithe as His own, but He tells us how it should be reserved for Him. He says, "Honour the Lord with thy substance, and with the firstfruits 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. The directions given by the Holy Spirit through the Apostle Paul in regard to gifts present a principle that applies also to tithing. "Upon the FIRST DAY OF WEEK let every one of you lay by him in store, as God hath prospered him." Parents and children are here included.  {AH 389.1} 

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. We have beheld His work in creation as an evidence of His power in redemption. Our hearts are filled with thankfulness for His great love. 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.--R. & H., Feb. 4, 1902.{CS 80.2}

f)  2 Corinthians 8:12-14 - 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.  

For [I mean] not that other men be eased, and ye burdened:  

But by an equality, [that] now at this time your abundance [may be a supply] for their want, that their abundance also may be [a supply] for your want: that there may be equality.

Appropriate Allocation of the First Tithe and Second Tithe 

1.  Concerning the first tithe, the Lord had declared, 

"I have given the children of Levi all the tenth in Israel." But in regard to the second he commanded, "Thou shalt eat before the Lord thy God, in the place which he shall choose to place his name there, the tithe of thy corn, of thy wine, and of thine oil, and the firstlings of thy herds and of thy flocks; that thou mayest learn to fear the Lord thy God always." This tithe, or its equivalent in money, they were for two years to bring to the place where the sanctuary was established.

2.  With regards to the “second tithe was to be used at home,

 in entertaining the Levite and the poor, as Moses said, "That they may eat within thy gates, and be filled." This tithe would provide a fund for the uses of charity and hospitality.  {RH, September 17, 1889 par. 1}

To promote the assembling of the people for religious service, as well as to provide for the poor, a second tithe of all the increase was required… But in regard to the second he commanded, "Thou shalt eat before the Lord thy God, in the place which he shall choose to place his name there, the tithe of thy corn, of thy wine, and of thine oil, and the firstlings of thy herds and of thy flocks; that thou mayest learn to fear the Lord thy God always." This tithe, or its equivalent in money, they were for two years to bring to the place where the sanctuary was established. After presenting a thank-offering to God, and a specified portion to the priest, the offerers were to use the remainder for a religious feast, in which the Levite, the stranger, the fatherless, and the widow should participate. {WM 273.2} Thus provision was made for the thank-offerings and feasts at the yearly festivals, and the people were drawn to the society of the priests and Levites that they might receive instruction and encouragement in the service of God. Every third year, however, this second tithe was to be used at home, in entertaining the Levite and the poor, as Moses said, "That they may eat within thy gates, and be filled." This tithe would provide a fund for the uses of charity and hospitality.  {RH, September 17, 1889 par. 1} Every third year, however, this second tithe was to be used at home, in entertaining the Levite and the poor, as Moses said, "That they may eat within thy gates, and be filled." Deuteronomy 26:12. This tithe would provide a fund for the uses of charity and hospitality.  {PP 530.2}

3.  The contributions required of the Hebrews for religious and charitable purposes amounted to fully one-fourth of their income.

 So heavy a tax upon the resources of the people might be expected to reduce them to poverty; but, on the contrary, the faithful observance of these regulations was one of the conditions of their prosperity. Malachi 3:11. Shall we, who enjoy the full light and privileges of the gospel, be content to give less to God than was given by those who lived in the former, less favored dispensation? Nay, as the blessings we enjoy are greater, are not our obligations correspondingly increased?  {PH148 7.2} Pamphlets (1901)

4.  To Receive From Outside Sources.

God will open the way for us from sources outside our own people. I cannot see how anyone can take exceptions to the receiving of gifts from those not of our faith. They can only do so by taking extreme views and by creating issues which they are not authorized to do.--Special Testimonies to Ministers and Workers, no. 3, p. 43.  {WM 277.4} 

5.  God Moves Upon Unbelievers to Help.

You inquire with respect to the propriety of receiving gifts from Gentiles or the heathen. The question is not strange; but I would ask you, Who is that owns our world? Who are the real owners of houses and lands? Is it not God? He has an abundance in our world which He has placed in the hands of men, by which the hungry might be supplied with food, the naked with clothing, the homeless with homes. The Lord would move upon worldly men, even idolaters, to give of their abundance for the support of the work, if we would approach them wisely and give them an opportunity of doing those things which it is their privilege to do. What they would give we should be privileged to receive.  {WM 278.1}

6.  Call Upon Great and Good Men to Help Us.

 There is a world to be warned, and we have been very delicate about calling upon rich men, either church members or worldlings, to aid us in the work. We would that all professed Christians stood with us. We would that their souls might be drawn out in liberality in aiding us in building up the kingdom of God in our world. We should call upon great and good men to help us in our Christian endeavor work. They should be invited to second our efforts in seeking to save that which is lost.--The Origin and Development of the Thanksgiving Plan, p. 5.  {WM 279.1}

7.  Such Gifts Not to Be Refused.

When we show to the world, to angels, and to men that the prosperity of the cause of God is our first consideration, God will bless us. Sometimes He works through unbelievers, and unexpected relief comes. The Lord puts it into the hearts of men to help. The means coming in this way is not to be refused. When means comes from unbelievers it is to be used by the human agent to honor God. Every spiritually-minded, wholehearted giver will rightly apply every God-entrusted talent.  {WM 279.2}

8.  The Lord does not have to depend upon our means. 

He will not be restricted by the human agent. His way is always the best way, and any help that may come to advance His cause and work in any of our institutions is to be used as coming from Him. Gifts from unbelievers are not to be refused. The money is the Lord's, and is to be received with gratitude. Let God work and send by whom He will. . . . We believe time is closing. Eternity is at hand. Our supply of means is limited, and the work to be done is great. It is now that faith must be exercised. Our sufficiency is in God.--Manuscript 47, 1899.  {WM 279.3}

9.  Wealthy Will Provide Facilities.

Let those who labor in the interests of the cause of God lay the necessities of the work in ----- before the wealthy men of the world. Do this judiciously. Tell them what you are trying to do. Solicit donations from them. It is God's means which they have, means which should be used in enlightening the world.  {WM 280.1}

There are stored up in the earth large treasures of gold and silver. Men's riches have accumulated. Go to these men with a heart filled with love for Christ and suffering humanity and ask them to help you in the work you are trying to do for the Master. As they see that you reveal the sentiments of God's benevolence, a chord will be touched in their hearts. They will realized that they can be Christ's helping hand by doing medical missionary work. They will be led to cooperate with God, to provide the facilities necessary to set in operation the work that needs to be done. --Manuscript 40, 1901.  {WM 280.2}

Impressed by the Spirit to Give.

The higher classes have been strangely neglected. In the higher walks of life will be found many who will respond to the truth, because it is consistent, because it bears the stamp of the high character of the gospel. Not a few of the men of ability thus won to the cause will enter energetically into the Lord's work.  {WM 280.3}

The Lord calls upon those who are in positions of trust, those to whom He has entrusted His precious gifts, to use their talents of intellect and means in His service. Our workers should present before these men a plain statement of our plan of labor, telling them what we need in order to help the poor and needy and to establish this work on a firm basis. Some of these will be impressed by the Holy Spirit to invest the Lord's means in a way that will advance His cause. They will fulfill His purpose by helping to create centers of influence in the large cities.--Testimonies, vol. 7, p. 112.  {WM 280.4} 

Money Will Be Given.

The experience of apostolic days will come to us if men will be worked by the Holy Spirit. The Lord will withdraw His blessing where selfish interests are indulged, but He will put His people in possession of good throughout the world if they will unselfishly use their ability for the uplifting of humanity. His work is to be a sign of His benevolence, a sign that will win the confidence of the world and bring in resources for the advancement of the gospel.--Special Testimonies, series B, no. 1, p. 20.  {WM 281.1}

It Is God's Money.

Why not ask the Gentiles for assistance? I have received instruction that there are men and women in the world who have sympathetic hearts, and who will be touched with compassion as the needs of suffering humanity are presented before them. . . .  {WM 281.2} 

The matter has been presented to me in this light. Our work is to be aggressive. The money is the Lord's, and if the wealthy are approached in the right way, the Lord will touch their hearts and impress them to give of their means. God's money is in the hands of these men, and some of them will heed the request for help.  {WM 281.3}

Talk this over, and do all in your power to secure gifts. We are not to feel that it would not be the thing to ask men of the world for means, for it is just the thing to do. This plan was opened before me as a way of coming in touch with wealthy men of the world. Through this means not a few will become interested, and may hear and believe the truth for this time.--Stewardship Series, no. 1, pp. 15, 16.  {WM 281.4}  

Closing Statements: 

How to Make the Approach.

Multitudes who are prosperous in the world and who never stoop to the common forms of vice are yet brought to destruction through the love of riches. . . .  {WM 282.1}  

These men are in need of the gospel. They need to have their eyes turned from the vanity of material things to behold the preciousness of the enduring riches. They need to learn the joy of giving, the blessedness of being coworkers with God.  {WM 282.2} 

Persons of this class are often the most difficult of access, but Christ will open ways whereby they may be reached. Let the wisest, the most trustful, the most hopeful laborers seek for these souls. With the wisdom and tact born of divine love, with the refinement and courtesy that result alone from the presence of Christ in the soul, let them work for those who, dazzled by the glitter of earthly riches, see not the glory of the heavenly treasure. Let the workers study the Bible with them, pressing sacred truth home to their hearts. Read to them the words of God: "But of Him are ye in Christ Jesus, who of God is made unto us wisdom, and righteousness, and sanctification, and redemption." "Thus saith the Lord, Let not the wise man glory in his wisdom, neither let the mighty man glory in his might, let not the rich man glory in his riches: but let him that glorieth glory in this, that he understandeth and knoweth Me, that I am the Lord which exercise loving-kindness, judgment, and righteousness, in the earth: for in these things I delight, saith the Lord." "In whom we have redemption through His blood, the forgiveness of sins, according to the riches of His grace." "But my God shall supply all your need according to His riches in glory by Christ Jesus." 1 Corinthians 1:30; Jeremiah 9:23, 24; Ephesians 1:7; Philippians 4:19. {WM 282.3}

Such an appeal, made in the spirit of Christ, will not be thought impertinent. It will impress the minds of many in the higher classes.  {WM 283.1}

By efforts put forth in wisdom and love, many a rich man may be awakened to a sense of his responsibility and his accountability to God. When it is made plain that the Lord expects them as His representatives to relieve suffering humanity, many will respond and will give of their means and their sympathy for the benefit of the poor. When their minds are thus drawn away from their own selfish interests, many will be led to surrender themselves to Christ. With their talents of influence and means they will gladly unite in the work of beneficence with the humble missionary who was God's agent in their conversion. By a right use of their earthly treasure they will lay up "a treasure in the heavens that faileth not, where no thief approacheth, neither moth corrupteth." They will secure for themselves the treasure that wisdom offers, even "durable riches and righteousness."--Testimonies, vol. 6, pp. 256-258.  {WM 283.2} 

Your question needs candid answer and explanations –It will be based on what is written. I will not answer your question based on my own understanding. Mal. 3:10 -- "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." What is meat in this context?

Where is one to look for God's storehouse? 

 Wherever God's Truth is for today, from wherever "meat in due season" is dispensed. If the church is giving the truth then your tithes will be there. But if it teaches error, would you support error. The truth in Dan. 2:35 you have just ignore it that the teaching of the church is wrong? 

The statement, "Bring ye all the tithes into the storehouse," implies that some are already bringing into it, but not all.  This, along with the charge that the whole nation is robbing God, positively shows that the tithes are now brought, not to God's storehouse, but to some other house.  To repeat, God's storehouse has ever been and ever will be where "the message of the Hour" is, where "Present Truth" is, the house from which "meat in due season" is dispensed at the time the tithes are paid. 

Since the old message, the "Judgment for the Dead," is out of date as is the message of Noah's flood, it is plainly seen that inasmuch as the Denomination as a whole has rejected and is fighting the message of the hour, but is still collecting the tithes of the people, it is indeed robbing God.

His people are, therefore, asked to send their tithes to the "storehouse" whence Present Truth is dispensed, for it is Present Truth that the flock needs now.  "There are many precious truths contained in the word of God, but it is 'present truth' that the flock needs now." -- "Early Writings," pg. 63.  Those who obey have this promise:

• Mal. 3:11-12 -- "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.  And all nations shall call you blessed: for ye shall be a delightsome land, saith the Lord of hosts."