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. CS 68.2
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.—Testimonies for the Church 4:474. CS 68.3