14. The supreme purpose of the tithe is to develop character and test our loyalty to God.

Return unto me, and I will return unto you, saith the Lord of hosts. But ye said, wherein shall we return?...Bring ye all the tithes into the storehouse, that there may be meat in mine house. And prove me now herewith, said the Lord of hosts... Malachi 3:7-12.TithPG 14.1

“...God planned the system of beneficence, in order that man might become like his Creator, benevolent and unselfish in character, and finally be a partaker with Christ of the eternal, glorious reward.” Testimonies for the Church 9:255.TithPG 14.2

“We should never forget that we are placed on trial in this world to determine our fitness for the future life. None can enter heaven whose characters are defiled by the foul blot of selfishness. Therefore, God tests us here by committing to us temporal possessions that our use of these may show whether we can be entrusted with eternal riches.” Counsels on Stewardship, 22.TithPG 14.3