Chapter 16—Regularity and System
The directions given by the Holy Spirit through the apostle Paul in
regard to gifts, present a principle that applies also to tithing: “Upon
the first day of the week let every one of you lay by him in store, as
God hath prospered him.” Parents and children are here included. Not
only the rich, but the poor, are addressed. “Every man according as
he purposeth in his heart [through the candid consideration of God’s
prescribed plan], so let him give; not grudgingly, or of necessity: for
God loveth a cheerful giver.” The gifts are to be made in consideration
of the great goodness of God to us.
And what more appropriate time could be chosen for setting aside
the tithe and presenting our offerings to God? On the Sabbath we have
thought upon His goodness. We have beheld His work in creation as
an evidence of His power in redemption. Our hearts are filled with
thankfulness for His great love. And now, before the toil of a week
begins, we return to Him His own, and with it an offering to testify
our gratitude. Thus our practice will be a weekly sermon, declaring
that God is the possessor of all our property, and that He has made
us stewards to use it to His glory. Every acknowledgment of our
obligation to God will strengthen the sense of obligation. Gratitude
deepens as we give it expression, and the joy it brings is life to soul
and body.—
The Review and Herald, February 4, 1902
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First the Tithe—Then Offerings
This matter of giving is not left to impulse. God has given us
definite instruction in regard to it. He has specified tithes and offerings
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as the measure of our obligation. And He desires us to give regularly
and systematically.... Let each regularly examine his income, which is
all a blessing from God, and set apart the tithe as a separate fund, to
be sacredly the Lord’s. This fund should not in any case be devoted
to any other use; it is to be devoted solely to support the ministry
of the gospel. After the tithe is set apart, let gifts and offerings be
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