2. Returning The Tithe.

A. When To Return—Tithe should be returned as first fruits when the personal income is received. In cases where the actual income is determined only at the end of an accounting period, although it has been received on a continuing basis, tithe should be returned systematically based on projections and adjusted at the end of the period.TithPG 18.4

Notes: The Bible and the Spirit of Prophecy emphasize the importance of returning the tithe to God on a timely and systematic basis: “Honor the Lord with thy substance and with the firstfruits of all thine increase.” Proverbs 3:9. “Of all our income we should make the first appropriation to God.” Testimonies for the Church 4:474. “We are not to consecrate to Him what remains of our income after all our real or imaginary wants are satisfied; but before any portion is consumed we should set apart that which God has specified as His.” Counsels on Stewardship, 71.TithPG 19.1

Even if a member does “set apart” the tithe as his income is received but does not bring it to the “storehouse” at regular intervals, he goes counter to inspired instruction and exposes himself to the temptation to borrow the tithe for personal use. “The Lord calls for His tithe to be given in to His treasury, strictly, honestly and faithfully, let this portion be returned to Him.” Counsels on Stewardship, 82. “That which has been set apart according to the Scriptures as belonging to the Lord, constitutes the revenue of the gospel, and is no longer ours. It is no better than sacrilege for a man to take from God’s treasury in order to serve himself or to serve others.” Testimonies for the Church 9:246, 247.TithPG 19.2

Some may have good intentions of eventually returning the tithe, but choose to do so at a more convenient time—perhaps at the end of the year. Such persons are not only putting their own needs ahead of the claims of God but run the risk of getting so far behind in their obligations to God that it may be very difficult for them to ever catch up.TithPG 19.3

“There are men whom God has blessed, whom He is testing to see what response they will make to His benefits. They have withheld their tithes and offerings until their debt to the Lord God of Hosts has become so great that they grow pale at the thought of rendering to the Lord His own,—a just tithe. Make haste, brethern, you have now the opportunity to be honest with God; delay not.” Counsels on Stewardship, 97.TithPG 19.4

B. Where To Return—The tithe is the Lord’s and should be brought to the “storehouse” (conference treasury) through the church, in which the person’s membership is held, as an act of worship. Where unusual circumstances exist, church members should consult with the officers of their local conference.TithPG 20.1

Notes: The Biblical admonition is: “Bring ye all the tithes into the storehouse that there maybe meat in Mine house.” Malachi 3:10.TithPG 20.2

The following statement appears in the Church Manual (1990 edition): “The tithe is the Lord’s and is to be brought, as an act of worship, to the conference/mission treasury through the church in which the person’s membership is held. Where unusual circumstances exist, church members should consult with the officers of their conference/mission.” p. 133. Returning the tithe to one’s local church sets in motion the denomination’s plan for sharing in a fair and equitable way these financial resources with the world church.TithPG 20.3

In recognition of the Bible plan and the solemn obligation that rests upon church members as children of God and members of His body, the church, all are encouraged to return a faithful tithe (one tenth of their increase or personal income) into the denomination’s treasury.TithPG 20.4

The tithe is not used or disbursed by the local church but is remitted to the conference treasurer. Thus the tithe from all the churches flows into the local conference treasury, which in turn remits one tenth of its total tithe income to the union. The union in turn forwards to the General Conference, or its divisions, one tenth of its total tithe income. Thus the local conference, the union, and the General Conference are provided with funds with which to support the workers employed and to meet the expense of conducting the work of God in their respective spheres of responsibility and activity.TithPG 20.5

In addition to remitting to the union 10 percent of their Tithe income, local conferences/missions also remit through the union to the General Conference, or its divisions, an additional percentage of their tithe as determined by the General Conference Committee or division committee for the financing of the church’s program.TithPG 21.1

These policies have been developed for the gathering and disbursing of funds in all the world and for the conducting of the business affairs of the cause. The financial and business aspect of the work are of great importance. They cannot be separated from the proclamation of the message of salvation; they are indeed an integral part of it.TithPG 21.2

God has designated a plan which if followed will provide abundant support for His church. The tithe is to be presented to God as an experience of worship. When each member fulfills his obligation the church will have ample funds with which to carry out its mission—in the local church, the conference, the union and the world field.TithPG 21.3

The tithe plan is weakened and disrupted when the individual member decides to direct his tithe to organizations or projects of his own choice. The person to whom they might give it may indeed be needy and the project may be worthy, but the fact remains that this is not God’s plan. When this practice is followed, is the person really returning the tithe to God? God claims the tithe as His: “All the tithe of the land, whether of the seed of the land, or the fruit of the tree is the Lord’s: it is holy unto the Lord.” Leviticus 27:30.TithPG 21.4

“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 the 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” Testimonies for the Church 9:247.TithPG 21.5

“A very plain, definite message has been given to me for our people. I am bidden to tell them that they are making a mistake in applying the tithe to various objects which, though good in themselves, are not the object to which the Lord has said the tithe should be applied. Those who are making this use of the tithe are departing from the Lord’s arrangement.” Testimonies for the Church 9:248.TithPG 22.1

For personal reasons some members may prefer to send a portion of their tithe directly to their local conference. Such arrangements should be made with the conference treasurer.TithPG 22.2

Bringing the tithe to the storehouse—the treasury of the church (the local conference through the local church)—provides for the equitable and sustained financial support of the worldwide program of the Seventh-day Adventist Church and is a major contributing factor to the worldwide unity of the church.TithPG 22.3