From “A Test of Gratitude and
Loyalty”, The Review and Herald, February 4, 1902.
The duty and privilege of systematic giving to the cause of God is a matter that should by no means be neglected by our ministers. God has called them to watch for souls as they that must give an account. He has commissioned them to bear His message to the churches. They should see that none are left in ignorance concerning this subject. They should seek to impress the people with a sense of their entire dependence upon God, and their accountability to Him for all His benefits. SpM 214.3
God has given special direction as to the use to which the tithe should be devoted. He does not design that His work shall be crippled for want of means. That there may be no haphazard work and no error, He has made our duty on all these points very plain. The portion that God has reserved for himself is not to be diverted to any other purpose than that which he has specified. Let none feel at liberty to retain their tithe, to use according to their own judgment, They are not to use it for themselves in an emergency, nor to apply it as they see fit, even in what they may regard as the Lord's work. God has shown honor to men in taking them into partnership with himself in the great work of redemption. He expects His agents to labor not against Him, but in unison with Him, that His treasury may be supplied. SpM 214.4
The minister, should by precept and example, teach the people to regard the tithe as sacred. He should not feel that he can retain it and apply it to his own judgment, because he is a minister. It is not his. He is not at liberty to devote to himself whatever he thinks is his due. Let him not give his influence to any plans for diverting from their legitimate use the tithes and offerings dedicated to God. Let them be placed in the Lord's treasury, and held sacred for his service as He has appointed. SpM 214.5
Ellen G. White.