And all the good that man enjoys comes because of the mercy of God. He is the great and bountiful Giver of all. His love is manifest to all in the abundant provision which he has made for man. He has given us probationary time in which to form characters that will fit us for the courts above. And it is not because he needs anything that he asks us to reserve part of our possessions for him. SpTA09 69.1
The Lord created every tree in Eden pleasant to the eyes and good for food, and he bade Adam and Eve freely enjoy his bounties. But he made one exception. Of the tree of knowledge of good and evil they were not to eat. This tree God reserved as a constant reminder of his ownership of all. Thus he gave them an opportunity to demonstrate their faith and trust in him, and their perfect obedience to his requirements. SpTA09 69.2
So it is with God's claims upon us. He places his treasures in the hands of humanity, but requires that one tenth shall be faithfully laid aside for his work. He teaches us the lesson that he requires this portion to be placed in his treasury. It is to be rendered to him as his own; it is sacred, and is to be used for sacred purposes, for the support of those who carry the message of salvation to all parts of the world. He reserves this portion, that means may ever be flowing into his treasure-house, and that the light of truth may be carried to those who are nigh and those who are afar off. By faithfully obeying this requirement, we prove that we realize that all belongs to God. SpTA09 69.3
And has not the Lord a right to demand this much of us? Did he not give us his only begotten Son because he loved us and desired to save us from death? And shall not our gratitude offerings flow into the Lord's treasury, to be drawn therefrom to advance his kingdom in the earth? God is the owner of all our goods, and shall not gratitude to him prompt us to make free-will offerings and thank offerings, thus acknowledging his ownership of soul, body, spirit, and property? Had God's plan been followed, means would now be flowing into his treasury; and funds to enable ministers to enter new fields, and workers to unite with ministers to lift up the standard of truth in the dark places of the earth, would be abundant. SpTA09 70.1