Part 1—Questions about Tithe and Offering

Since the time Abraham first paid “tithe” to Melchizedek—king of Salem and priest of the Most High God (Genesis 14:18)—believers throughout the ages have earnestly inquired about how to figure one’s tithe, when and where to return it to God, and what God wants the tithe to be used for.EGWCPT 2.3

These are legitimate questions, and every new generation must seek the answers for itself. The Old Testament gives clear instruction for the return and use of the tithe. The New Testament does not elaborate further, except to endorse the necessity of tithe-paying. Thus, the Seventh-day Adventist Church’s position on tithe has been based upon the principles laid down in the Old Testament, and their application to a Christian church with ministers, not priests.EGWCPT 2.4

Specifically, Adventists have endeavored to follow the counsels of Ellen G. White, as she has applied the Biblical teachings to our own day. Thus it is only fitting that questions be asked regarding Mrs. White’s understanding of the tithe. But first, let us review the Biblical perspective on tithe.EGWCPT 2.5

Tithe was one-tenth of one’s increase (Malachi 3:7-10; Leviticus 27:30, 32) returned to God as a sign of one’s allegiance to, and partnership with, God. God was the acknowledged owner, humans the stewards of His property. In Malachi’s day the tithes were paid to the priests. Tithes were stored in a “storehouse.” a collection of rooms at the Temple in Jerusalem, since tithes were often paid in agricultural produce. The tithes were the payment, or inheritance, for the tribe of Levi—those who ministered before God at the Temple. God said, “Bring the whole tithe into the storehouse, that there may be food in my house” (Malachi 3:10, MV).EGWCPT 2.6

The tithe spoken of was neither an “offering,” nor “second tithe” (an additional one-tenth set aside by some Israelites as an offering), but a full one-tenth of one’s increase given to the priests.EGWCPT 2.7

Question: Since we have no Levitical priests today, what does Ellen White say tithe is to be used for?EGWCPT 2.8

Answer: In Ellen White’s amplification of the biblical counsel, she says “The tithe is sacred, reserved by God for Himself. It is to be brought into His treasury to be used to sustain the gospel laborers in their work.” ^{1Ellen G. White Manuscript 83, 1904, cited in Manuscript Releases 1:137}EGWCPT 2.9

Mrs. White understood appropriate “gospel workers” to be supported by tithe funds to include:EGWCPT 2.10

• Ministers and Bible instructors ^{2Evangelism, 492}

• Bible teachers in our educational institutions ^{3Testimonies for the Church 6:215}

• Needy mission fields (in North America and abroad) ^{4Manuscript Releases 1:192}

• Minister-physicians ^{5Medical Ministry, 2}

• Retired gospel workers ^{6Manuscript Releases 1:189}

She indicated that some religious and humanitarian activities which, “though good in themselves, are not the object to which the Lord has said that the tithe should be applied”. ^{7Testimonies for the Church 9:248} These included:EGWCPT 2.11

• Care of the poor, the sick, and the aged ^{8Manuscript Releases 3:218; Counsels on Stewardship, 103}

• Education of worthy and needy students ^{9Manuscript Releases 1:99. 193. 194}

• Operating and other expenses of schools ^{10Testimonies for the Church 9:248-50}

• Wages of literature evangelists ^11Ibid

• Expenses of a local church ^{12Counsels on Stewardship, 103: Testimonies for the Church 9:248: Manuscript Releases 1:191}

• Church buildings or buildings for institutional needs, (such as schools, hospitals, and publishing houses). ^{13Manuscript Releases 1:185, 191. For a more complete discussion, see Robert W. Olson, “Ellen G. White Comments on the Use of Tithe Funds,” in “The History and Use of the Tithe,” unpublished manuscript, Ellen G. White Estate, rev. ed., Feb., 1990, pp. 17-25.}

• Missionary work in new places ^{14Ellen G. White Letter 103, April 7, 1905; cited in Manuscript Releases 7:139}

• Charity and hospitality ^{15Patriarchs and Prophets, 530}

• Other benevolent purposes. ^{16Education, 44}

These are to be met from freewill offerings given in addition to the tithe. Mrs. White sometimes used the expression “second tithe” as a synonym for these offerings. But she never confused the “second tithe” with the regular tithe.EGWCPT 2.12

Question: Does it really make any difference where I send my tithes and offerings? Is there more than one “store house” today?EGWCPT 2.13

Answer: Malachi enjoined upon us the sending of the “whole tithe” to the “storehouse”: but he did not say that all of the offerings should also go there. God has left it with us to determine the “how much” and “where” and “what” of our freewill offerings. Not so with the tithe.EGWCPT 2.14

Mrs. White generally used the word “means” as a synonym for offerings. And these offerings—or “means”—may be put into church channels, to be spent upon worthy projects not directly funded by the church. Writing to her son Edson she spoke of such offerings: “The Lord has not specified any regular channel through which means should pass.” ^{17Ellen G. White Letter 136, August 14, 1898. A variant is cited in Spalding-Magan Collection, p. 498}EGWCPT 3.1

And, again, she spoke about offerings—not tithe—when in 1908 she wrote “To Those Bearing Responsibilities in Washington and Other Centers”: “The Lord works through various agencies. If there are those who desire to step into new fields and take up new lines of work, encourage them to do so…” and she added “Do not worry lest some means shall go direct to those who are trying to do missionary work in a quiet and effective way. All the means is not to be handled by one agency or organization.” ^{18Ellen G. White Letter 32, January 6, 1908, p. 6; cited in Spalding-Magan Collection, p. 421}EGWCPT 3.2

But the tithe? That was another matter. In a message read before the delegates at the San Jose, California, State Conference in January, 1907, Mrs. White used the word “storehouse” once—obviously so that her hearers would understand the context of her remarks concerning the tithe. But she used the word “treasury” six times (and the expression “treasure house of God” once additionally) in these remarks. ^{19Testimonies for the Church 9:245-251}EGWCPT 3.3

A contextual examination of this message, and others similar in content, show that for Mrs. White, “treasury” or “treasure house” were synonymous with the denominational treasury—whether at the local church, local conference, union conference, division, or General Conference level.EGWCPT 3.4

Question: Should I pay my tithe to a church f I believe it is in apostasy?EGWCPT 3.5

Answer: There is a fine line—but significant distinction—between “a church in apostasy” and “apostasy in the church.” No person acquainted with the Seventh-day Adventist Church would deny that throughout our history some apostasy has existed in our ranks—and does even today.EGWCPT 3.6

Mrs. White speaks of a final, cataclysmic “shaking” coming to the church at the end in which many ^{20Manuscript Releases 5:136} will be shaken out. It may well be that the “final” shaking has already begun in some places.EGWCPT 3.7

But to suggest, as some critics do, that the “church is in apostasy” today is as irresponsible as it is highly judgmental.EGWCPT 3.8

What is apostasy? Most religious dictionaries define it as departure from pure doctrine or practice. But who defines that doctrine or practice?EGWCPT 3.9

Some critics today contend that “the church is in apostasy” because it does not advocate their particular view of the human nature of Christ, with its resulting brand of theology.EGWCPT 3.10

There are at least three views on the nature of Christ current in Adventist circles: (1) that at the incarnation Christ took the nature of Adam before Adam’s fall; (2) that He took the nature of Adam after the fall; and (3) that He took a nature that in certain respects was like Adam’s before the fall, but in other respects was like Adam’s after the fall.EGWCPT 3.11

These critics believe the second of these options, and declare that any other position is “apostasy.” What they do not say is that a large number of Adventist ministers, Bible teachers, and church members, of equal learning and commitment, today take the third rather than the second of these positions. ^{21See, for example, Robert W. Olson, The Humanity of Christ, Pacific Press Publishing Assn., 1989, 32 pp} Why? Because of (1) certain acknowledged ambiguities in both Scripture and Mrs. White’s writings on the human nature of Jesus, and (2) some very clear warnings in the Spirit of Prophecy against any attempt at totally humanizing Christ. ^{22See, for example, certain Ellen White statements in The S.D.A. Bible Commentary 5:1128, 1129, 1131} However, these Adventist ministers, teachers, and members just as verily believe that Christ’s example demonstrates that a life of victory over sin is possible.EGWCPT 3.12

Nor do critics make clear that because of these ambiguities and cautions of Mrs. White, the church has never officially endorsed any of these three views. Doctrinal positions can be established only by the world church in General Conference Session. Not even the General Conference Executive Committee in its regular sessions, and certainly not individual members or an “independent ministry,” can define church doctrine. Since the church has never defined this particular theological question, how can it be said that anyone in the church (much less the church itself) is in apostasy due to the positions taken on the human nature of Christ?EGWCPT 3.13

The church as a body is not in apostasy (though there is apostasy in the church). It is not only proper, but an obligation laid down by Scripture and Ellen White that as church members, we should pay our tithes (if not our offerings) into the treasury of the church.EGWCPT 4.1

Question: Do I incur personal guilt before God if I financially support a church whose ministers might be teaching error, misappropriating church funds, or doing other wrong things?EGWCPT 4.2

Answer: Jesus praised a poor widow for making a gift to a religious organization that was on the verge of heaven’s rejection (Luke 21:2-4).EGWCPT 4.3

Mrs. White taught that (1) even if church monies were misapplied, the donor would still receive God’s blessing ^{23Testimonies for the Church 2:518, 519} (2) when things are wrong at leadership levels, we have a duty to speak out “plainly and openly, in the right spirit, and to the proper ones” ^{24Manuscript Releases 9:249} and (3) we are still to pay our tithes into the conference treasury:EGWCPT 4.4

“Some have been dissatisfied and have said, ‘I will not [sic] longer pay my tithe [into His treasury]; for I have no confidence in the way things are managed at the heart of the work.’ But will you rob God because you think the management of the work is not right? Make your complaint... Send in your petitions for things to be adjusted and set in order; but do not withdraw from the work of God, and prove unfaithful, because others are not doing right.” ^{25Ibid., emphasis supplied}EGWCPT 4.5

In 1890 Mrs. White wrote further concerning this wrong practice: “You who have been withholding your means from the cause of God, read the book of Malachi, and see what is spoken there in regard to tithes and offerings. Cannot you see that it is not best under any circumstances to withhold your tithes and offerings because you are not in harmony with everything your brethren do? The tithes and offerings are not the property of any man, but are to be used in doing a certain work for God. Unworthy ministers may receive some of the means thus raised; but dare any one, because of this, withhold from the treasury and brave the curse of God? I dare not. I pay my tithes gladly and freely.EGWCPT 4.6

“If the Conference business is not managed according to the order of the Lord, that is the sin of the erring ones. The Lord will not hold you responsible for it, if you do what you can to correct the evil. But do not commit sin yourselves by withholding from God His own property.” ^{26An Appeal to Our Ministers and Conference Committees, 27; emphasis supplied}EGWCPT 4.7

From the context it is clear that Mrs. White considered the withholding of one’s tithes and offerings from the conference treasury to be a sinful act, and not justified on the ground that because “unworthy ministers” might receive some of the funds thus deposited. God does “not hold you responsible” for the sins of church leadership, “if you do what you can to correct the evil.”EGWCPT 4.8

It may be helpful to remember that there always have been doctrinal differences within our church. During the period to which some refer as “Historic Adventism,” Uriah Smith believed that Christ was God, but that He was not eternal, and that the Father was first “in point of time”: Drs. John Harvey Kellogg and E. J. Waggoner held pantheistic ideas; and church leaders differed on the meaning of the “daily” in Daniel 8 and the “king of the North” in Daniel 11. Yet Mrs. White never urged members to withhold their tithes from the denominational treasury because some of our responsible leaders were “unworthy.”EGWCPT 4.9

Question: Because Ellen White did not always send her tithe through the local church and conference channels, am I at liberty to follow her example?EGWCPT 4.10

Answer: Some independent ministries, in an effort to justify their receiving and/or soliciting tithe from Adventist members, have defended their practice on the basis that, at the turn of the century, Mrs. White used some of her tithe to assist black and white ministers—largely in the Southern states, who were destitute, and many of whom were retired.EGWCPT 4.11

One has to realize that in those days there was neither a denominational retirement program (formerly called “the sustentation plan”) nor yet a state pension for the retired (in the States called Social Security). The church’s retirement plan was yet six years in the future (and Social Security was yet 30 years away) when Mrs. White wrote a letter in 1905 to George F. Watson, president of the Colorado Conference, concerning her occasional use of some of her tithe for special Church needs.EGWCPT 4.12

This short, seven-paragraph letter today may be read in its entirety in Arthur L. White’s biography of his grandmother ^{27Arthur L. White, Ellen G. White: The Early Elmshaven Years, 1900-1905, pp. 395, 396}—I mention this because some people in reproducing the letter leave out such sentences as “I would not advise that anyone should make a practice of gathering up tithe money.”EGWCPT 4.13

What is the background? President Watson had just discovered that a representative of the Southern Missionary Society had come to his field soliciting funds for the very needy missionary enterprise. The representative had received some $400 from one church, including some tithe. In his indignation, Watson was about to make public this prominent breach of denominational protocol.EGWCPT 5.1

On January 22, 1905, Mrs. White wrote to urge Watson, urging him to “keep cool” about the matter. She mentioned that from time to time she had used some of her own tithe as well as the tithe of a few others to help certain individuals pointed out to her by God who were in desperate financial straits.EGWCPT 5.2

In this letter and in an article published the next year ^{28Selected Messages 1:33, from Review & Herald, July 26, 1906}—Mrs. White made these points about her practice:EGWCPT 5.3

1. She was directly instructed by God to help certain destitute black and white Adventist ministers.

2. She was instructed by God that she should first notify the conference officials of the need, and urge them to help. If and when they defaulted, she was to move in directly with immediate aid.

3. The situation was unique, and she emphasized this by such expressions as “my special work” and “special cases.”

4. Mrs. White did not want this special project to be taken as an example or precedent, since God had specifically instructed her alone to do it.

5. The money was “not withheld from the Lord’s treasury” in that these tithes were given to Adventist Church ministers—either currently employed by the Southern Missionary Society (and thus bearers of General Conference ministerial credentials ^{29“Southern Missionary Society,” Seventh-day Adventist Encyclopedia, rev. ed., 1976, p. 1396}) or retired and holding the “honorary” credentials that retired SDA ministers on the retirement plan today hold.

6. She pointedly remarked, “I would not advise that any one should make a practice of gathering up tithe money.”

Of those who today justify their acceptance and/or solicitation of tithe from fellow SDA church members, we might well inquire:EGWCPT 5.4

1. Did God directly appoint them to the work of gathering up, or accepting these tithes?

2. Does the situation that prompted her emergency program at the turn of the century exist today (or is it nullified by church and state pensions for retired workers)?

3. If the situation is the same today as in 1905, did they first contact the conference officials (as was Mrs. White’s consistent practice), before going ahead on their own to rectify the situation?

4. Are they spending the tithe monies they collect for the same purpose as did Ellen White—primarily retired Adventist ministers on the doorstep of poverty?

5. Are the funds they collect going to a recognized agency of the SDA Church organization and/or to needy retired workers who were in the employ of the church prior to retirement?

Again, there is no record that any tithe money from Ellen White went to any “independent” agency or person outside those officially endorsed or sponsored by the Adventist Church.EGWCPT 5.5

Question: I’ve heard it said that other women who joined Mrs. White in her “tithe project” for the Southern ministers didn’t send their tithe through Mrs. White but sent it directly to needy ministers, and that she must have approved of such actions. Is this so?EGWCPT 5.6

Answer: No. Alberto Timm, director of the Ellen G. White Research Center at Brazil College, recently prepared a major doctoral research paper in his study program at Andrews University on Mrs. White’s special uses of tithe. In it he points out:EGWCPT 5.7

“Although we have no basis to assume that all private tithe sent to the Southern field was sent under Ellen White’s direct advice, it is quite evident that she preferred to accept their tithe, give a receipt, and send it where she felt it was most needed, rather than allowing individuals to apply it as they felt they should…” ^{30Alberto Ronald Timm, “An Analysis of Four Statements of Ellen G. White on Special Uses of Tithe,” unpublished graduate research paper, CHIS 673, S.D.A. Theological Seminary, Andrews University, April, 1991, p. 14 (the document has 20 pp.).}EGWCPT 5.8

Indeed, in the “Watson Letter” Mrs. White frankly states that (1) “I have taken the money,” (2) kept a special receipt book which she used in acknowledging and processing these funds, and then (3) got back to the donors to tell them “how it was appropriated.”EGWCPT 5.9

Question: I recently heard that there is a document in the White Estate archives, reportedly written by W. C. White, A. G. Daniells, and W. W. Prescott, which seems to indicate that Mrs. White’s position was that SDA tithe need not always be transmitted through regular church channels. Is this true?EGWCPT 6.1

Answer: In the document file DF 213 there is a three-page typewritten memorandum that (1) bears no date, and (2) contains no signatures, which does suggest that maybe this was her position. But the file also contains a statement from White Estate archivist Tim L. Poirier which sounds a cautionary note concerning this anonymous document:EGWCPT 6.2

“Before unwarranted conclusions are drawn, it should be remembered that the memorandum represents an outline of a suggested approach to [answer] Dr. Stewart’s misuse of Ellen White’s letter to Elder Watson. No Ellen White statements are presented to support the planned response. In actuality, one cannot ‘show from her writings’ what the memorandum seems to suggest. The Watson letter is the only Ellen White statement from which they formed their conclusion, and a careful reading of the letter does not suggest as loose a policy as the planned response outlines. In fairness to the committee, it should be emphasized that the memorandum, being notes presumably prepared for its own members, is probably not a carefully worded, complete statement of the members’ conclusions.” ^{31[Timothy L. Poirier], “A Note Regarding the Document ‘A Memorandum of Plans Agreed Upon in Dealing With The Blue Book,’” unpublished document, Ellen G. White Estate Document File 213, p. 1}EGWCPT 6.3

But, even so, for the sake of argument, let us assume that White, Daniells, and Prescott were the authors. Would their readily acknowledged close proximity to the prophet guarantee an infallible interpretation of her position on the proper disposition of the tithe? No. An incident from our early denominational history supports this.EGWCPT 6.4

Upon at least two occasions early in her prophetic ministry (Nov. 1846, and again in 1849), Mrs. White was given visions of inhabited “other worlds.” In the earlier one James White and Joseph Bates were among the witnesses.EGWCPT 6.5

As she described one planet after another, Bates—a retired sea captain who was an expert on celestial navigation—became greatly excited, and offered his personal identification of each of the heavenly bodies as Mrs. White described them in turn: Jupiter, Saturn, and Uranus.EGWCPT 6.6

Subsequently, James White, ^{32James White (ed.), A Word to the Little Flock, 22} and Adventism’s first historian, J. N. Loughborough, ^{33J. N. Loughborough, Rise and Progress of Seventh Adventists, p. 126, and its sequel, The Great Second Advent Movement, pp.258,259} went into print with the vision story, using Bates’ identification of the respective planets viewed. (Ellen herself neither then nor later attempted any such identification, as apologist F. D. Nichol points out.) ^{34Francis D. Nichol, Ellen G. White and Her Critics, Chapter 7, pp. 91-101}EGWCPT 6.7

Today we know that Bates identified the wrong planets, and James White and Loughborough perpetuated this misapplication in print. All three were very close to Mrs. White, and all three misinterpreted an important facet of this vision! Closeness to a prophet does not guarantee correctness.EGWCPT 6.8

W. C. White, A. G. Daniells, and W. W. Prescott may have been the authors of this anonymous memorandum in the White Estate files. But the only safe course to follow, as regards Mrs. White’s position on the tithe question, is to let her speak for herself.EGWCPT 6.9

And it is an undeniable fact that Mrs. White never counseled anyone to place his or her tithes anywhere except in the denominational “treasury.”EGWCPT 6.10

Question: I recently read that the SDA church leadership is out to resolve its “tithe-problem” by “crushing” and “destroying” independent ministries that are doing a lot of good. Is this so?EGWCPT 6.11

Answer: The answer is no. Here’s why:EGWCPT 6.12

1. The General Conference believes in and supports those “independent ministries” that seek to cooperate with the church rather than to attack the church and work at cross purposes with it.

The very existence of the “Adventist-Laymen’s Services and Industries” (ASI) as an official service agency of the North American Division of the church ^{35Seventh-day Adventist Yearbook, 1991, p. 21} is itself proof of the high value that the denomination places upon legitimate, responsible “self-supporting work.”

2. Ellen White believed in loyal self-supporting institutional work, too. Indeed, the only official position she ever allowed herself to accept in our denomination was membership on the board of self-supporting Nashville Agricultural and Normal Institute (later known as Madison College) in Tennessee, from 1904 to 1914. ^{36“Madison Institutions,” Seventh-day Adventist Encyclopedia, 1976 ed., p.828: Arthur L. White, Ellen G. White: The Early Elmshaven Years, 1900-1905, p. 327}

Her brother-in-law, Stephen Belden, was a self supporting missionary in the South Pacific. And her son, Edson, spent much of his life in self-supporting work.

3. The editors of the Adventist Review, the general paper of the Adventist Church, believe in responsible self-supporting work, and feature projects and institutions from time to time. In December, 1989, they ran a four-part series of articles pointing out how to identify worthy “independent ministries.” ^{37Joe Engelkemier, “Independent Ministries: Should We Support Them?” Adventist Review, Dec. 7, 1989, pp. 10-12; “Independent Ministries: Should They Receive Tithe?,” ibid., pp. 11-13; “Independent Ministries: Should They Cooperate With Church Leaders?,” ibid., pp. 16, 17; “Independent Ministries: The Use and Misuse of the Straight Testimony”, ibid., pp. 13-15.}

Wayne Dull, president of Eden Valley Institute (a self-supporting medical-missionary training center in Loveland, Colorado), characterized loyal self-supporting organizations—another term to describe “independent ministries”—in this way:

1. They accept the challenge to minister as self-supporting missionaries.

2. They are willing to sacrifice.

3. They unite their efforts with the church.

4. They help carry God’s last message to the world.

5. They recognize and respect the church.

6. They will be well-balanced in principles and lifestyle.

7. They will bring all the tithes into God’s appointed “storehouse.” ^{38Wayne Dull, “Self Supporting Work”, ibid., Sept. 18, 1991, p. 11.}

In conclusion, wouldn’t it be tragic as well as ironic if, in the end, we should belatedly discover that those who now take the position that the church has apostatized were themselves guilty of apostasy by teaching others that God’s “storehouse” today is the treasury of any place where Sabbath-keeping religious work for Christ is being performed, and that they could withhold their tithes from the denominational treasury and place them in “independent ministries” with impunity?EGWCPT 7.1

We do know that when Christ returns, “many will say, ‘Lord, Lord, have we not prophesied in Thy name? and in Thy name have cast out devils? and in Thy name done many wonderful works?’”EGWCPT 7.2

And we already know His reply: in mournful tones—when it is forever too late—“Then will I profess unto them, I never knew you; depart from Me, ye that work iniquity” (Matthew 7:22, 23).EGWCPT 7.3

Indeed, “Whosoever therefore shall break one of these least commandments, and teach men so, he shall be called least in the kingdom of heaven” (Matthew 5:19).EGWCPT 7.4

God is particular!EGWCPT 7.5