The very same language is used concerning the Sabbath as in the law of the tithe: “The seventh day is the Sabbath of the Lord thy God.” Man has no right nor power to substitute the first day for the seventh. He may pretend to do this; “nevertheless the foundation of God standeth sure.” The customs and teachings of men will not lessen the claims of the divine law. God has sanctified the seventh day. That specified portion of time, set apart by God Himself for religious worship, continues as sacred today as when first hallowed by our Creator. CS 66.2
In like manner a tithe of our income is “holy unto the Lord.” The New Testament does not reenact the law of the tithe, as it does not that of the Sabbath; for the validity of both is assumed, and their deep spiritual import explained.... While we as a people are seeking faithfully to give to God the time which He has reserved as His own, shall we not also render to Him that portion of our means which He claims?—The Review and Herald, May 16, 1882. CS 66.3