Introduction

At the time of the organization of the Seventh-day Adventist church we did not have a full-fledged tithing system, nor did we have any instruction from Ellen White relative to usage of the tithe. Mrs. White’s earliest comments on how tithe funds should be spent were of a very general nature. Late in 1879 she wrote:HUT 17.1

“Institutions that are God’s instruments to carry forward His work on the earth must be sustained. Churches must be erected, schools established, and publishing houses furnished with facilities for doing a great work in the publication of the truth to be sent to all parts of the world. These institutions are ordained of God and should be sustained by tithes and liberal offerings. As the work enlarges, means will be needed to carry it forward in all its branches.”—Testimonies for the Church 4:464.

Three years later she made a somewhat similar comment: “A tithe of all our increase is the Lord’s. He has reserved it to Himself, to be employed for religious purposes.”—Counsels on Stewardship, 67.HUT 17.2

However, by the 1890s Ellen White had become much more explicit in her counsel. As the church grew and new problems and challenges had to be faced, the Lord gave her increased light and understanding of His will in this matter.HUT 17.3

On March 16, 1897, she wrote to A. G. Daniells:HUT 17.4

“I send you this morning a letter written for America, and sent there yesterday morning, which will show you how I regard the tithe money being used for other purposes. [See Special Testimonies, Series A. No. 10, pp. 16-25.] This is the Lord’s special revenue fund, for a special purpose. I have never so fully understood this matter as I now understand it. Having had questions directed here to me to answer, I have had special instruction from the Lord that the tithe is for a special purpose, consecrated to God to sustain those who minister in the sacred work, as the Lord’s chosen to do His work not only in sermonizing, but in ministering. They should understand all that this comprehends.”—Letter 40, 1897; Manuscript Releases 1:187.

Ellen White herself helps us to “understand all that this comprehends,” for she specifically approved certain usages of the tithe, while she just as specifically disapproved of others.HUT 17.5