Ellen White was not guilty of a doctrinal contradiction when she endorsed both the systematic benevolence plan and the present tithing system. In Ellen White’s mind the terms “systematic benevolence” and “tithing system” were virtually synonymous. (See Testimonies for the Church 4:469.) QSEW 55.3
“Systematic benevolence” was based on the tithing principle. Property owners were to pay to the church annually one percent of their property value, plus offerings. The one percent was a tithe of a theoretical ten percent interest income represented by the use of the property. Ellen White wrote in 1859 that this plan was “pleasing to God” (Testimonies for the Church 1:190). QSEW 55.4
When in 1876 the church formally adopted a tithe policy of ten percent of income rather than one percent of property this did not represent a change in doctrine, but a better method of computing the tithe. See The Seventh-day Adventist Bible Commentary, Volume 10, Page 1288. Ellen White readily gave her support. In 1881 she wrote, “Of the means which is entrusted to man, God claims a certain portion—a tithe; but He leaves all free to say how much the tithe is, and whether or not they will give more than this” (Testimonies for the Church 5:149). QSEW 55.5