Such [referring to the experience of Abraham and Jacob in paying tithe] was the practice of patriarchs and prophets before the establishment of the Jews as a nation. But when Israel became a distinct people, the Lord gave them definite instruction upon this point: “All the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the Lord's: it is holy unto the Lord.” This law was not to pass away with the ordinances and sacrificial offerings that typified Christ. As long as God has a people upon the earth, His claims upon them will be the same. CS 67.1
A tithe of all our increase is the Lord's. He has reserved it to Himself, to be employed for religious purposes. It is holy. Nothing less than this has He accepted in any dispensation. A neglect or postponement of this duty, will provoke the divine displeasure. If all professed Christians would faithfully bring their tithes to God, His treasury would be full.—The Review and Herald, May 16, 1882. CS 67.2