Sabbath Afternoon - January 14
Memory Text:
“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.” KJV — Malachi 3:10
“I had a most solemn message for the people on the subject of tithe and offerings. Some present had claimed to be unable to see the tithe question. Were they incapable of perception to discern this question, as old and far back as the days of Abraham? After he made the conquest over kings and recovered [the] goods stolen from the inhabitants of Sodom, and the captives, and returned them to the king of Sodom, “Melchizedek king of Salem”—the representative of Jesus Christ—“brought forth bread and wine:”—not fermented—“and he was the priest of the most high God. And he blessed him, and said, Blessed be Abram of the most high God, possessor of heaven and earth: and blessed be the most high God, which hath delivered thine enemies into thy hand. And he gave him tithes of all.” [Genesis 14:18-20.] I read verse by verse Malachi, chapters three and four. I never gave a more close and searching message than that day, Sabbath, October 3, 1896.” 11LtMs, Lt 158, 1896, par. 2
Sunday - January 15
Tithe Equals a Tenth
Read Genesis 14:18-20 and Hebrews 7:1-9 What was Abram’s response to meeting Melchizedek? What does this teach us about how far back in history the practice goes?
Read Genesis 28:13, 14, 20–22. What did God promise to do for Jacob, and what was Jacob’s response to God?
“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 Melchizedek, the priest of the most high God. The same principle existed in the days of Job. Jacob, when at Bethel, an exile and penniless wanderer, lay down at night, solitary and alone, with a rock for his pillow, and there promised the Lord: “Of all that Thou shalt give me I will surely give the tenth unto Thee.” God does not compel men to give. All that they give must be voluntary. He will not have His treasury replenished with unwilling offerings. CCh 276.1
“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.” CCh 276.2
Micah 6:6, 7 – Wherewith shall I come before the Lord, and bow myself before the high God? Shall I come before Him with burnt offerings, with calves of a year old? Will the Lord be pleased with thousands of rams, or with ten thousands of rivers of oil? Shall I give my firstborn for my transgression, the fruit of my body for the sin of my soul?
This inquiry by the people in the unfolding of this scripture reveals what they think would be most pleasing to the Lord. They think a gift of some kind from material things is perhaps the most acceptable gift they can offer for the remission of their sins. We with our own eyes actually see this very thing throughout our churches. This same condition obtained in the days of Christ’s first advent: The Jews were very particular about paying tithe even on the minutest item of income, on such as mint, anise, and cummin, but they omitted “the weightier matters of the law, judgment, mercy, and faith.” Matt. 23:23. Honest tithing was to their credit, said the Lord, but tithing should never replace judgment, mercy, and faith…
Monday - January 16
Where Is The Storehouse?
Read Malachi 3:10. What can we learn from this verse about where our tithe should go?
“As God's work extends, calls for help will come more and more frequently. That these calls may be answered, Christians should heed the command, “Bring ye all the tithes into the storehouse, that there may be meat in Mine house.” Malachi 3:10. If professing Christians would faithfully bring to God their tithes and offerings, His treasury would be full. There would then be no occasion to resort to fairs, lotteries, or parties of pleasure to secure funds for the support of the gospel.” AA 338.1
Where is one to look for God’s storehouse? – wherever God’s Truth is for today, from wherever “meat in due season” is dispensed.
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.
Read Deuteronomy 12:5–14. These verses do not indicate that God’s children could use their own discretion as to where their tithe was deposited. What principles can we take from these verses for ourselves today?
“It has been presented to me for years that my tithe was to be appropriated by myself to aid the white and colored ministers who were neglected and did not receive sufficient properly to support their families. When my attention was called to aged ministers, white or black, it was my special duty to investigate into their necessities and supply their needs. This was to be my special work, and I have done this in a number of cases. No man should give notoriety to the fact that in special cases the tithe is used in that way.” 2MR 99.2
“Do not worry lest some means shall go direct to those who are trying to do missionary work in a quiet and effective way. All the means is not to be handled by one agency or organization. There is much business to be done conscientiously for the cause of God. Help is to be sought from every possible source. There are men who can do the work of securing means for the cause, and when these are acting conscientiously and in harmony with the counsels of their fellow-laborers in the field which they represent, the hand of restraint is not to be laid upon them. They are surely laborers together with Him who gave his life for the salvation of souls.” SpM 421.7
Nowhere in the Scriptures do we find permission to use the Lord's money at our own discretion. The only justification for so doing would be sheer inability, for some reason to send it to the Lord's "storehouse." Should one voluntarily, though, engage in such a practice then he would set the wrong example before others. And if following in his lead, others assume the same right, their course must inevitably result in seriously handicapping the Lord's work, bleeding and subverting His treasury, and thus disorganizing His work and reducing the church to a mere shell, while her members are hiring themselves as laborers in the Lord's vineyard, helping themselves to the Lord's money, and running without having been sent! What a Babylon that would be!
Though the Lord commands, "Bring ye all the tithes into the storehouse" (Mal. 3: 10), He does not say to bring all the offerings. Thus, He shows that if we would engage in some personal charity or missionary activity, we should sustain it from offerings, not from the tithe.
Tuesday - January 17
The Purpose of Tithing
Read Leviticus 27:30 and Numbers 18:21, 24. What does God propose to do with the tithe?
“God has made the proclamation of the gospel dependent upon the labors and the gifts of His people. Voluntary offerings and the tithe constitute the revenue of the Lord's work. Of the means entrusted to man, God claims a certain portion,—the tenth. He leaves all free to say whether or not they will give more than this. But when the heart is stirred by the influence of the Holy Spirit, and a vow is made to give a certain amount, the one who vows has no longer any right to the consecrated portion. Promises of this kind made to men would be looked upon as binding; are those not more binding that are made to God? Are promises tried in the court of conscience less binding than written agreements of men?” AA 74.2
Originally God set apart the tithe for the support of the whole tribe of Levi and as only a Levite was permitted to minister in anything pertaining to religious service, it proves that from the high priest, whose office was the highest, down to the janitor, all were supported by the tithe. Howbeit, our leading brethren at this time make the local church elders, the deacons, the choir, etc., who are doing the work that pertains only to a Levite, work for nothing and support themselves, and as a consequence the work or the Lord is neglected, whereas the table of the ministry is overloaded. Moreover, God originally sanctified the gifts and offerings of the people as He did the tithe, but not for the support of the Levites in ancient times or for the ministry in our time, but for feeding the poor, ministering to the sick, etc. notwithstanding, the ministers of our time are consuming both -- tithes and offerings -- and by so doing they have not only deprived other workers in connection with the gospel but also the poor and the sick, the fatherless, and the widow.
Read Acts 20:35. What’s the message here, and how does this relate to the question of tithe?
“Paul sometimes worked night and day, not only for his own support, but that he might assist his fellow laborers. He shared his earnings with Luke, and he helped Timothy. He even suffered hunger at times, that he might relieve the necessities of others. His was an unselfish life. Toward the close of his ministry, on the occasion of his farewell talk to the elders of Ephesus, at Miletus, he could lift up before them his toilworn hands, and say, “I have coveted no man's silver, or gold, or apparel. Yea, ye yourselves know, that these hands have ministered unto my necessities, and to them that were with me. I have showed you all things, how that so laboring ye ought to support the weak, and to remember the words of the Lord Jesus, how He said, It is more blessed to give than to receive.” Acts 20:33-35. AA 352.1
“If ministers feel that they are suffering hardship and privation in the cause of Christ, let them in imagination visit the workshop where Paul labored. Let them bear in mind that while this chosen man of God is fashioning the canvas, he is working for bread which he has justly earned by his labors as an apostle.” AA 352.2
Satan is suggesting to some in certain sections of the field that they are doing more for the cause of truth than some others and that those who may be doing less are reaping the benefits of their labors instead of they themselves.
If this be so, and if they have fully trusted in the One Whose the vineyard is instead of in the stewards of His means for their reward, they should be the happier, for the fact that He Who said, "The laborer is worthy of his hire," will more abundantly reward them than we could ever do even at our best.
Wednesday - January 18
Tithing on the Gross or the Net Income?
Read 1 Kings 17:9–16. What was the widow’s situation before Elijah came to her? What did the prophet ask her to do first before taking care of herself and her son? What can we learn from this account about the question at hand?
“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.” 3T 394.1
Deuteronomy 14:22 says: "Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year." How shall I tithe my crop?
To facilitate answering this question, let us consider for example the case of a potato grower. Say that he is without expense for hired labor, irrigation, rent, etc. If free from such overhead and if his gross returns are $50 an acre, then the whole amount would be subject to tithe, which of course would be $5 an acre. If, however, he must operate with an overhead expense to produce his crop, then obviously such expense should be deducted from the gross value of the produce, and only the remainder tithed. For instance, if the gross value of the crop be $50 an acre, and the overhead expense $10 an acre, then the net increase, the amount subject to tithe, would be $40 an acre, and the tithe only $4 instead of $5 an acre.
If, on the other hand, one is a wage earner, sustaining the expense of social security, transportation to and from work, etc., then he deducts the amount of such expenses from his wages before tithing them. For example, if he receives $100 a month wages, and if he must spend 10 cents a day, or about $2.60 a month, for transportation, he then deducts $2.60 from $100, which leaves $97.40 to tithe.
If one's income is from rentals, then he deducts the amount spent on upkeep of the property from his untithed gross income. Thus figuring one's income, one tithes all his increase.
Since the Bible teaches that one should tithe all his increase, should not one therefore pay tithe on all gifts?
Used as a noun, the word "increase" means "that which is added to the original stock; profits"--the return from one's labor or inheritance. As we do not know whether it can therefore be Scripturally construed to enjoin paying tithe on small love gifts, the decision must rest entirely with the individual.
Thursday - January 19
An Honest or Faithful Tithe
Read 1 Corinthians 4:1, 2. As children of God and stewards of His blessings, what kind of people are we asked to be?
“That which lies at the foundation of business integrity and of true success is the recognition of God's ownership. The Creator of all things, He is the original proprietor. We are His stewards. All that we have is a trust from Him, to be used according to His direction.” AH 367.1
“God's requirements come first. We are not doing His will if we consecrate to Him what is left of our income after all our imaginary wants have been supplied. Before any part of our earnings is consumed, we should take out and present to Him that portion which He claims. In the old dispensation an offering of gratitude was kept continually burning upon the altar, thus showing man's endless obligation to God. If we have prosperity in our secular business, it is because God blesses us. A part of this income is to be devoted to the poor, and a large portion to be applied to the cause of God. When that which God claims is rendered to Him, the remainder will be sanctified and blessed to our own use. But when a man robs God by withholding that which He requires, His curse rests upon the whole.”4T 477.1
Read Matthew 25:19–21. When are we called upon to give an account of our management of God’s funds? What is said to those who have been financially faithful?
Malachi 3:6-9 – “For I am the Lord, I change not; therefore ye sons of Jacob are not consumed. Even from the days of your fathers ye are gone away from Mine ordinances, and have not kept them. Return unto Me, and I will return unto you, saith the Lord of hosts. But ye said, Wherein shall we return? 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.”
These verses do not blame the individual members of the church for robbing the Lord, but the whole denomination, the “whole nation.” Moreover, you will note that the story of Malachi chapter three begins with chapter two. There you will note that the Lord addresses the ministry, not the laity, saying, “…O ye priests, this commandment is for you.” Mal. 2:1. Plainly, then, the trouble lies in the fact that though the laity as a rule pay faithful tithe and offerings God nevertheless is robbed because the Denomination is taking the tithes and at the same time is fighting rather than accepting and promulgating His message for today – the Judgment for the Living. His money is used to cheat His people from His Truth instead of enlightening them with It – keeping His people in darkness and deception, even barring them from investigating the message of the hour for themselves. What a charge!
Friday - January 20
Further Study
Should we pay our tithe to the "storehouse" if we know that it is not used rightly?
Knowing that our tithe belongs to God's storehouse, 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.
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."
When the Promised Land was divided among the twelve tribes of Israel, the tribe of Levi received no land for an inheritance, as did the eleven tribes. Instead, the Lord decreed that the tithes of the other tribes were to go to the Levites. This was their inheritance. It was actually their own. And just as they, as the tithe receivers, had no right to dictate to the others, the tithe payers, what to do with their own increase after it had been tithed, so the tithe payers had no right to dictate to the tithe receivers what to do with the tithe. Each tribe was itself to be accountable to the Lord for that which He had entrusted to it. Thus it must be today.