All should remember that God's claims upon us underlie every other claim. He gives to us bountifully, and the contract which he has made with man is that he is to return to him the tenth of his possessions. God graciously entrusts his stewards with his treasures, but he lays his hand upon the tenth, saying, This is mine. Just in proportion as God has given his property to man, so man is to pay a faithful tithe of all his substance. This distinct arrangement was made by Jesus Christ himself. SpTA09 67.2
This work involves solemn and eternal results, and it is too sacred to be left to human impulse. We should not feel free to deal with this matter as we may choose. In answer to the claims of God, regular reserves should be set apart as sacred to his work. SpTA09 67.3