In the Hebrew system one tenth of the people’s income was set apart to support the public worship of God. “All the tithe ... is the Lord’s. It is holy to the Lord.” (Leviticus 27:30).1TC 359.2

But the tithing system did not start with the Hebrews. From earliest times the Lord claimed a tithe as His. Abraham paid tithes to Melchizedek, priest of God. Genesis 14:20. Jacob promised the Lord, “Of all that You give me I will surely give a tenth to You.” (Genesis 28:22). God is the source of every blessing to His creatures, and our gratitude is due to Him.1TC 359.3

The Lord declares, “The silver is Mine, and the gold is Mine.” (Haggai 2:8). It is God who gives us power to get wealth. To acknowl edge that all things came from Him, the Lord directed that we should return a part of His abundance to Him.1TC 359.4

“The tithe ... is the Lord’s.” The form of expression is the same as in the Sabbath law: “The seventh day is the Sabbath of the Lord your God.” (Exodus 20:10). God reserved a specific part of our time and our money, and we cannot, without guilt, use either for our own interests.1TC 360.1

The tithe was to be devoted exclusively to the Levites who had been set apart for the service of the sanctuary. In no way, however, was this the limit of the contributions for religious purposes. The tabernacle, like the temple later, was built entirely by freewill offerings, and to provide for necessary repairs and other expenses, Moses directed that at certain times each person should contribute a half shekel for “the service of the tabernacle.” (See Exodus 30:12-16). From time to time, people brought sin offerings and thank offerings to God, and generous provision was made for the poor.1TC 360.2

The people were constantly reminded that God was the true owner of their fields, their flocks, and their herds. He sent them sunshine and rain for their planting time and harvest, and He made them managers of His goods.1TC 360.3

As the Israelites gathered at the tabernacle, loaded with the firstfruits of field and orchard and vineyard, they made a public acknowledgment of God’s goodness. When the priest accepted the gift, the offerer said, “My father was a Syrian, about to perish;” and he described the stay in Egypt and the affliction from which God had delivered Israel. “‘He has brought us to this place and has given us this land, “a land flowing with milk and honey;” and now, behold, I have brought the firstfruits of the land which You, O Lord, have given me.’” (Deuteronomy 26:5, 9, 10).1TC 360.4

The Secret of Prosperity

The wise man Solomon says, “There is one who scatters, yet increases more; and there is one who withholds more than is right, but it leads to poverty.” (Proverbs 11:24). The apostle Paul teaches the same lesson in the New Testament: “He who sows sparingly will also reap sparingly, and he who sows bountifully will also reap bountifully. ... God is able to make all grace abound toward you, that you, always hav ing all sufficiency in all things, may have an abundance for every good work.” (2 Corinthians 9:6-8).1TC 360.5

God intended that Israel would be light bearers to all the earth. The Lord has decreed that the spreading of light and truth in the earth will depend on the witness and offerings of those who have received the heavenly gift. He could have made angels the ambassadors of His truth, but in His love and wisdom He invited men and women to become co-workers with Himself, by choosing them to do this work.1TC 361.1

In the days of Israel the tithe and freewill offerings were needed to maintain the divine service. Should the people of God in this age give less? Christ laid down the principle that our offerings to God should be in proportion to the light and privileges that are ours. “Everyone to whom much is given, from him much will be required.” (Luke 12:48). “Freely you have received, freely give.” (Matthew 10:8). Since we have before us the matchless sacrifice of the glorious Son of God, shouldn’t our gratitude reveal itself in more generous gifts?1TC 361.2

The work of the gospel, as it grows wider, requires greater financial support to support it than was called for anciently. This makes the law of tithes and offerings even more crucial today. If God’s people were to support His cause generously by voluntary gifts, He would be honored and many more people would be won to Christ.1TC 361.3

The plan of Moses to raise means for the building of the tabernacle was highly successful. He did not make a grand feast. He did not invite the people to scenes of laughter, dancing, and amusement, and he did not hold lotteries. The Lord directed Moses to accept gifts from everyone who gave willingly, from the heart, and the offerings came in such great amounts that Moses told the people to stop giving, for they had given more than could be used.1TC 361.4

God has made us His managers. The Lord says, “Those who honor Me, I will honor.” (1 Samuel 2:30). “God loves a cheerful giver” (2 Corinthians 9:7), and when His people bring their gifts and offerings to Him with grateful hearts, “not grudgingly or of necessity,” His blessing will be with them, as He has promised.1TC 361.5

The Last Words of Joshua

God’s Care for the Poor