In
almost every discussion of Tithing the question of where the tithe should be
sent comes up. The following paper
prepared be G. Edward Reid looks at the Storehouse question from several points
of view to come to a concise answer for today’s Christian steward. Considered are, the Seventh-day Adventist
Church policy, the Scriptural perspective, Counsel from the Spirit of Prophecy,
The Second Tithe, What to do with Back Tithe, Why the church was organized,
What about other “Ministries,” What if there are problems in the Ministry?
Ellen White’s example, The Duty of the Conference, and The Eschatological
significance of Tithing.
In Search of the Storehouse
by
G. Edward Reid
"Bring ye all the tithes into the
storehouse" Malachi 3:10, is God's command. No appeal is made to gratitude or to
generosity. This is a matter of simple
honesty. The tithe is the Lord's; and He
bids us return to Him that which is his own." (Education, p. 138).
There are many references in the scriptures and the
counsel of Ellen White regarding the
tithe and its use. The majority of
Christians today believe that the law of the tithe is still binding. The question which surfaces from time to time
is: Just where is the storehouse
today. And, in addition, even if I knew where it was, do I have to
turn all my tithe in there or can I use my own discretion and return my tithe
as I see best? Other questions that
arise involve such topics as: What
should I do with my tithe if I sincerely believe that those charged with the
responsibility of distributing the tithe are not doing so in a responsible
manner?, or What if I know of an independent ministry that is doing a good work
that I want to support? Isn't that a
gospel ministry?
The purpose of this paper is to find the answers to
these questions from the Biblical record and the counsels of the Spirit of
Prophecy. How do we as Adventists apply
the Biblical counsel to our day. I'll
begin by looking at the Working Policy of the North American Division. Section T 05 20 states:
"It is recognized that the local conference
level of denominational organization is the 'storehouse' to which all tithe
should be sent and from which the gospel ministry is supported. For the convenience of church members, the
tithe is turned in to the local conference through the local church where
membership is held."
Some members have wondered whether or not it would be
appropriate to send their tithe directly to denominational institutions such as
the entities at the Adventist Media Center where ordained Adventist ministers
are employed. Church leaders have felt
that in order to be consistent with the Scriptures and the Spirit of Prophecy
counsel and to present a clear picture to the membership the conference level
of our church organization should be recognized as the storehouse. With this idea in mind the NAD Working Policy
states in T 05 25,
"Tithe paid to denominational institutions shall
be remitted by the institutions to the local conferences in whose territory
they are located. The regular percentages
according to policy shall be passed on by the local conference to their higher
organizations. The remainder of the
tithe retained by the local conferences may be used as the conference
committees shall determine, within denominational guidelines concerning use of
tithe and with due regard being given to the needs of the institutions from
which the tithe was received."
I
believe that these two statements from the Working Policy are in harmony with
the inspired counsel. We will examine
this counsel in the balance of this study.
The
Scriptural Perspective
When God delivered
The Lord (Jesus) instructed them, "I have given
the children of Levi all the tithes in Israel as an inheritance in return for
the work which they perform, the work of the tabernacle of meeting. For the tithes of the children of Israel,
which they offer up as a heave offering to the Lord, I have given to the
Levites as an inheritance; therefore I have said to them, `Among the children
of Israel they shall have no inheritance." (Numbers 18: 21,24)
Just before the conquest of Canaan Moses gave
"But you shall seek the place where the Lord
your God chooses, out of all your tribes, to put His name for His habitation
(dwelling); and there you shall go.
There you shall take your burnt offerings, your sacrifices, your tithes,
the heave offerings of your hand, your vowed offerings, your freewill
offerings, and the firstlings of your herds and flocks...You shall not at all
do as we are doing here today -- every man doing whatever is right in his own
eyes--.. .But when you cross over the
I refer to the above counsel as the law of the
central storehouse. God did not plan
that everyone would do what was right in his own eyes. He had a specific plan and He expected His
people to follow it. That God means what
He says in regard to the support of His work through His treasury is shown
clearly in scripture.
As Israel prepared to capture Jericho according to
the directions given to them by God - the routine of marching around the city -
Joshua told Israel that "all the silver, and the gold, the vessels of
brass and iron, are consecrated unto the Lord:
they shall come into the treasury of the Lord." (Joshua 6:19) After the conquest the Scripture says,
"And they burnt the city with fire, and all that was therein: only the
silver, and the gold, and the vessels of brass and iron, they put into the
treasury of the house of the Lord." (Joshua 6:24) All Israel followed these divine instructions
with the exception of one man - Achan. Because of his disobedience thirty six
Israelites were killed at Ai. When
Joshua inquired of the Lord as to the problem he was told that someone had
disobeyed and kept some of God's portion instead of turning it in to the Lord's
treasury. God said, "You cannot
stand before your enemies until you take away the accursed thing from among
you." (Joshua 7:13) And so the fate
of Achan was that he was stoned to death along with all of his family and then
all of their possessions were piled on top of them and they and their
possessions were burned up. (see Joshua 7: 24-26)
Much more could be said from the Old Testament
perspective but I will just recall briefly the experience of King David. Evidently, it was his practice to follow the
counsel of God as outlined in Deuteronomy chapter 12. He states in Psalm 66: 13, " I will go
into Your house with burnt offerings; I will pay You my vows." And again when he was contemplating God's
great goodness he stated, "What shall I render to the Lord for all his
benefits toward me? I will take up the
cup of salvation, and call upon the name of the Lord. I will pay my vows now in the presence of all
His people. In the courts of the Lord's
house, in the midst of you, O Jerusalem." (Ps. 116: 12-14,19) David did not send his tithe somewhere, he
took it, as an act of worship and in obedience to God's command. He took it to God's house, where God's people
were, in the courts of the Lord's house.
David was so inspired by God's goodness he decided to
build God a mighty temple. But because
he was a man of war he was not permitted to build the temple, though he did
draw the plans and secure all of the building materials. David stated, "Now He (the Lord) said to
me, `It is your son Solomon who shall build My house and My courts; for I have
chosen him to be My son, and I will be his Father.'"(I Chron. 28: 6) Then later as Solomon was building the temple
God said to him, ``Concerning this temple which you are building, if you walk
in My statutes, execute My judgments, keep all My commandments, and walk in
them, then I will perform My word with you, which I spoke to your father
David." (I Kings 6: 12)
God even told Isaiah, the gospel prophet, "Even
them [foreigners, strangers, non Israelites] will I bring to my holy mountain,
and make them joyful in My house of prayer.
Their burnt offerings and their sacrifices [those things commanded in
Deut. 12] will be accepted on My altar; for My house shall be called a house of
prayer for all nations." (Isa. 56: 7)
Israel prospered when they obeyed God and they fell
onto hard times when they didn't. They
seemed to follow a cycle of obedience and prosperity and then disobedience and
problems. It was during one of the periods
of unfaithfulness that God, through the prophet Malachi, once again invited His
people to return to Him. "Return to
Me, " He says, "and I will return to you." And the people said, "In what way shall
we return?" And God essentially
answers that question by saying,
"Stop robbing Me!" To
quote Malachi, "You are cursed with a curse, for you have robbed Me, even
this whole nation. [not just one man as in the days of Achan.] Bring all the
tithes [the 'whole tithe'] into the storehouse, that there may be food in My
house. And prove me now in this, says
the Lord of hosts, If I will not open for you the windows of heaven, and pour
out for you such blessing that there will not be room enough to receive
it." (Mal. 3: 6-10)
So what can we learn from the Scriptures about
tithe. First, the tithe doesn't belong
to us. It is the Lord's. It is holy.
Second, We are to follow God's plan precisely in regard to where we
return our tithe. In Old Testament times
that place was the temple storehouse from which the Priests and Levites were
paid. Today the equivalent would be the
conference office from which the pastors are paid. And third, the tithe is to be used as God
directed -- to support the ministry.
The Spirit of Prophecy Counsel
According to Arthur White, Grandson and
Biographer of Ellen White, and Secretary of the White Estate for 41 years,
"Nothing is plainer in the E. G. White writings than the instruction
concerning the faithful payment of tithe and the fact that it is reserved for
support of the ministry. This is
attested to in all Ellen White's statements that have a bearing on this
question." (Ellen G. White Bio. vol 5 p. 390)
"Also the precise use of the tithe, sacred to
the support of the ministry of the church, was repeatedly brought to the
attention of the leaders and members." (Arthur White, EGW, Bio. vol. 1, p.
393)
God impressed Ellen White with the seriousness of the
tithe by making the duty plain and associating it with the covenant relation.
“He who gave His only begotten Son to die for you, has
made a covenant with you. He gives
you His blessings, and in return He requires you to bring Him your tithes and
offerings. No one will ever dare to say
that there was no way in which he could understand in regard to this
matter. God’s plan regarding tithes and
offerings is definitely stated in the third chapter of Malachi. God calls upon His human agents to be true
to the contract He has made with them.
`Bring ye all the tithes into the storehouse,’ He says, `that there may
be meat in mine house.’” (Review and Herald, Dec. 3, 1901).[C.S. 75]
One of the most comprehensive storehouse references I
have found contains four names for the storehouse thus helping to focus on the
place God wants the tithe to be returned.
“The Lord declares that what a man sows he shall also
reap. Shall we not, then, by our good
works, seek to sow the very best quality of seed? In the last days of the old year shall we not
make our account right with God by bringing all the tithes into His
storehouse?
Will any venture longer to rob God in tithes and
offerings? In the coming holidays, let our gifts be not to one another, but to the
house of God, `that there may,’ He says, `be meat in mine house.’ In place of spending our time and means in
getting up something to surprise and gratify our friends, shall we not turn all
our offerings into God’s treasury?
Shall we not make a thank-offering to the Lord? Will those who profess to be Christians see
this matter in its true bearing? Will
they awake to a sense of their obligation to God, and render to him his own?” (Review
and Herald, December 8, 1896).
What a unique paragraph. “His storehouse,” “The house of God,” “Mine
house,” and “God’s Treasury,” are used
interchangeably. Apparently, they are
one and the same. I have found no
evidence in either the Bible or the Spirit of Prophecy that the storehouse is
any other than that which the NAD policy
states. It is the place from which the
pastors are paid, the conference treasury that receives the tithes from the
local churches where they are returned by the church members.
If indeed the location of the storehouse is so plain
why do folks seem to have such a difficult time finding it. The answer is astonishingly simple.
“Many presidents of state conferences do not attend
to that which is their work-- to see that the elders and deacons of the churches
do their work in the churches, by seeing that a faithful tithe is brought into
the treasury. Malachi has specified that
the condition of prosperity depends upon bringing to God’s treasury that which
is His own. This principle needs to be
often brought before the men who are lax in their duty to God, and who are
neglectful and careless in bringing in their tithes, gifts, and offerings to
God....Please read this whole chapter [Malachi 3], and see if words could be
spoken that would be more plain and positive than these. They are so positive that no one who desires
to understand his whole duty to God needs to make any mistake in the
matter. If men offer any excuse as to
why they do not perform this duty, it is because they are selfish, and have not
the love and fear of God in their hearts.” (Testimonies to Ministers,
p. 305).
We have a tendency to consider that some sins are
much more heinous than others. For
example, to most minds the sin of adultery heads the list of troubles one could
get involved with. It comes as quite a
surprise that, “To defraud God is the greatest crime of which man can be
guilty; and yet this sin is deep and widespread.” (Counsels on
Stewardship, p. 86).
Tithing is not a gray area in Scripture or the Spirit
of Prophecy. “God wants all His stewards
to be exact in following divine arrangements. They are not to offset the
Lord’s plans with some deed of charity, some gift, or some offering, done or
given when and how they, the human agents, shall see fit. God has made His plan known, and all who
cooperate with Him will carry out His plan instead of daring to attempt to
improve on it by their own arrangements...God will honor them and work in their
behalf, for we have His pledged word that He will open the windows of heaven and
pour us out a blessing such as there will not be room enough to receive.” (That
I May Know Him, p. 221).
The
Second Tithe
The fact that the Lord, when talking about the tithe,
apparently suggests that the tithe be used for two different purposes has been
a source of concern for some. (See
Numbers 18: 21 cf. Deuteronomy 14: 23, 21; 16: 11-14) The mystery can be solved by recognizing that
there were two different tithes. A first
tithe, the Lord's tithe, and a second tithe sometimes referred to as the
charity tithe. This practice is somewhat
like the Sabbath institution where you have "the Sabbath of the
Lord," and the sabbaths of the sanctuary system.
In studies done by Dr. Angel Rodriguez he states,
"It is obvious that there are significant differences between this
legislation [that found in Deuteronomy] and that found in Leviticus and
Numbers. The most important differences
are:
a. In Deuteronomy tithe was imposed only on grain,
wine, and oil, while in the other legislation all the produce of the earth and
the increase of herds and flocks were to be tithed.
b. Although the tithe discussed in Deuteronomy was
required by the Lord, it belonged to the family which brought it to the
sanctuary. Leviticus and Numbers deal
with a tithe which belonged exclusively to God, and which was given by Him to
the Levites and priests.
c. Tithe in Deuteronomy was to be used by the
Israelites for a family fellowship meal to be eaten at the central
sanctuary. The other legislations did
not allow for that. They limited the
eating of the tithe to the Levites, the priests, and their respective families.
"The conclusion seems inescapable that we are
dealing here with two different types of tithe.
It does not seem possible to parallel what we have in Deuteronomy with
the legislation in Leviticus and Numbers.
Rabbinic traditions called the tithe recorded in Leviticus 'the first
tithe' and the one in Deuteronomy 'the second tithe.'
"To complicate matters even further, Deuteronomy
14: 28,29 and 26: 12-15 mention a tithe which was to be given in the third
year. This tithe was from the produce of
the earth and was supposed to be kept in the towns. Its purpose was that 'the Levites...and the
aliens, the fatherless and the widows who live in your towns may come and eat
and be satisfied.' (14:29).
"Is this a third tithe? Some have interpreted it as a third tithe,
but others have argued that this legislation describes a different use of the
second tithe every three years. This
last interpretation is probably right.
For two years the second tithe was brought to the sanctuary and eaten
there by the Israelites but 'every third year...this second tithe was to be
used at home, in entertaining the Levites and the poor.'[Patriarchs and
Prophets, p. 530].
"This second tithe was also based on the
conviction that it was God who blessed
This same conclusion is explained in the writings of
Ellen White. When discussing God's care
for the poor she states:
"To promote the assembling of the people for
religious service, as well as to provide for the poor, a second tithe of all
the increase was required. Concerning
the first tithe, the Lord had declared, 'I have given the children of Levi all the
tenth in Israel.' Numbers 18:21. But in
regard to the second He commanded, 'Thou shalt eat before the Lord thy God, in
the place which He shall choose to place His name there, the tithe of thy corn,
of thy wine, and of thine oil, and the firstlings of they herds and of thy
flocks; that thou mayest learn to fear the Lord thy God always.' Deuteronomy
14: 23, 29; 16: 11-14. This tithe, or
its equivalent in money, they were for two years to bring to the place where
the sanctuary was established. After
presenting a thank offering to God, and a specified portion to the priest, the
offerers were to use the remainder for a religious feast, in which the Levite,
the stranger, the fatherless, and the widow should participate. Thus provision was made for the thank
offerings and feasts at the yearly festivals, and the people were drawn to the
society of the priests and Levites, that they might receive instruction and
encouragement in the service of God.
"Every third year, however, this second tithe
was to be used at home, in entertaining the Levite and the poor, as Moses said,
'That they may eat within thy gates, and be filled.' Deuteronomy 26:12. This tithe would provide a fund for the uses
of charity and hospitality."(Ellen G. White, Patriarchs and Prophets,
p. 530).
Unfortunately, as in the case of the first tithe, the
Jews were not always faithful with the use of the second tithe on the third
year. "The Lord had commanded that
every third year a tithe be raised for the benefit of the poor, --a tithe in
addition to, and entirely distinct from, that given every year for the service
of God. But instead of observing
this law of kindness, love, and mercy, they [wealthy Jews] took advantage of
the necessities of the poor to charge exorbitant prices, nearly double what an
article was really worth." (Ellen G. White, Second Advent Review and Sabbath Herald,
March 11, 1884, emphasis added).
As we have seen these two tithes, the first - the
Lord's tithe, returned to God at the sanctuary and given by the Lord to the
priests and Levites, and the second - the charity tithe, used by the people to
support the less fortunate and to provide food at the time of the annual
religious gatherings were separate and distinct from each other. One was designed to recognize God's ownership
and our covenant relation with Him and the other was to give the opportunity to
be channels of blessing to others and to kill selfishness. (see Education,
p. 44).
For our purposes in this study of the storehouse we
can rightfully conclude that the first tithe- the Lord's tithe, that which is
holy unto the Lord, is to be faithfully returned to Him to support His church
and its workers -- the modern 'priests and Levites.'
Back
Tithe - Restitution
The storehouse can be located and determined by
looking at several angles. Evidently, on
several occasions folks came to Ellen White asking how to properly make
restitution of back tithe. Her
experience in
“A decided advancement in spirituality, piety,
charity, and activity, has been made as the result of the special meetings in
the Battle Creek church. Discourses were
preached on the sin of robbing God in tithes and offerings....Many confessed
that they had not paid tithes for years; and we know that God cannot bless
those who are robbing Him, and that the church must suffer in consequence of
the sins of its individual members.
There are a large number of names on the church books; and if all would
be prompt in paying an honest tithe to the Lord, which is His portion, the
treasury would not lack for means....As the sin of robbing God was presented,
the people received clearer views of their duty and privilege in this
matter. One brother said that for two
years he had not paid his tithes, and he was in despair; but as he confessed
his sin, he began to gather hope. `What
shall I do?’ he asked.
“I said, `Give your note to the treasurer of the
church; that will be businesslike.’
He thought that was a rather strange request; but he
sat down and began to write. `For value received, I promise to pay--’ He looked
up, as if to say, Is that the proper form in which to write out a note to the
Lord?
“`Yes,’ he continued, `for value received. Have I not been receiving the blessings of
God day after day? Have not the angels
guarded me? Has not the Lord blessed me
with all spiritual and temporal blessings?
For value received, I promise to pay the sum of $571.50 to the church
treasurer.’ After doing all he could do
on his part, he was a happy man. In a
few days he took up his note, and paid his tithe into the treasury. He had also made a Christmas donation of
$125.” (Review and Herald, February 10, 1889 [Counsels on
Stewardship, pp. 95, 96])
Later when commenting on this incident Ellen White
explained, “He gave his note to the secretary of the conference for the
tithe he had withheld and the interest on it.”(Testimonies, vol. 5,
p. 643.).
“If you have robbed the Lord, make restitution. As far as possible, make the past right, and
then ask the Saviour to pardon you.” (The Faith I Live By, p. 161).
On a very consistent basis Ellen White urged church
members to make sure their accounts with God were square at the end of the
year. Regarding an experience in
Australia she stated:
“One brother, a noble-looking man, a delegate from
Tasmania, came to me and said, `I am glad I heard you speak today upon
tithing. I did not know it was so
important a matter. I dare not neglect
it longer.’ He is now figuring up the
amount of his tithe for the last twenty years, and says he shall pay it all as
fast as he is able, for he cannot have robbery of God registered in the books
of heaven meet him in the judgment.
“One sister belonging to the
As we might
expect, here again, when one wishes to make things right with God, Ellen White
counseled to return the tithe to the treasury.
She instructed those seeking to make restitution to make a note to the church treasurer or the
secretary of the conference in a businesslike manner. She never counseled anyone to just use it for
some good cause.
The
Specific Use of the Tithe
The evidence is clear. From the scriptural model "the"
tithe is to be returned to "the" storehouse or treasury for the
purpose of supporting "the" ministry.
For Seventh-day Adventists, this was one of the primary reasons for
church organization. There was
considerable opposition to organization since many of the prospective members
had been thrown out of organized churches to become "Adventists." It was felt by many that church organization
was part of Babylon and should be avoided.
Ellen White, as one of the pioneers of our church, gives us an insight
into why organization was needed.
"As our numbers increased, it was evident that
without some form of organization there would be great confusion, and the work
would not be carried forward successfully.
To provide for the support of the ministry, for carrying the work
in new fields, for protecting both the churches and the ministry from
unworthy members, for holding church property, for the publication of the
truth through the press, and for many other objects, organization was
indispensable.
"Yet there was a strong feeling against it among
our people. The first-day Adventist were
opposed to organization, and most of the Seventh-day Adventists entertained the same ideas. We sought the Lord with earnest prayer that
we might understand His will, and light was given by His Spirit that there
must be order and thorough discipline in the church -- that organization was
essential. System and order are
manifest in all the works of God throughout the universe. Order is the law of heaven, and it should be
the law of God's people on the earth." (Testimonies to Ministers,
p. 26, emphasis added).
The bottom line of this counsel is that there must be
an organized church to provide for and protect the churches and the ministry
from unworthy members. There would be a
process through which a person becomes a member of the church and a process
through which a person becomes ordained
to the ministry. We will discuss later
the responsibility of the conference in regard to the ministry.
Once the church was organized with an ordained clergy
this protected the membership from those unauthorized to represent the church
and also provided a regular salary from the conference so that the minister
could devote full time to the work of ministry.
With this system in place the church leaders could plan for the support
of the existing work and the development of work in new fields. The expansion of the work was of utmost
interest to the church and its leaders as the fulfillment of the gospel
commission was the first priority.
The counsel of the Lord to the Remnant church over
and over again emphasized the special status of the tithe and the orderly
support of the ministry of the gospel.
"The time has come when the tithes and offerings
belonging to the Lord are to be used in accomplishing a decided work. They are to be brought into the treasury to
be used in an orderly way to sustain the gospel laborers in their work. (Mal.
3: 10 quoted)." (Man. Rel., vol. 19, p. 376).
When encouraging the managers and workers in our
institutions to be faithful in tithes and offerings Ellen White emphasized the
need for adequate funds to provide for the work in new fields.
"Hear the words of the most high God, you who
have been robbing God: 'Bring ye all the
tithes into the storehouse, that there may be meat in Mine house' -- not a
meager portion, not one half, or one quarter, but 'all the tithes,...that
there may be meat in Mine house.' The
reason is so plain that it commends itself to everyone who has been cherishing
the hateful plant of selfishness,-- 'that there may be meat in Mine house.' The reason that the Lord wants all the tithes
in the treasury is that there may not be a scarcity of funds when His
providence opens new fields to be occupied by the messengers of truth,
that souls as precious in the sight of God as your own may come into the
knowledge of the true God and Jesus Christ, whom He hath sent, and in their
turn become missionaries to the souls of others."(PH 149, p. 61, emphasis
added).
In general counsel to the entire church family
through the church paper Ellen White gave the following exhortation:
"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 as the measure of our obligation...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 apportioned, 'as God hath prospered'
you." (Review and Herald, May 9,1893).
Sincere Christians have always been interested in
helping the poor. It is a work that
Jesus himself authorized and recommended.
However, support for the poor was to come from special contributions and
not from the tithe.
"In the sixth chapter of Acts we are shown how
when men were to be selected to fill positions in the church, the matter was
brought before the Lord, and most earnest prayer was offered for guidance. The widows and fatherless were to be
supported by contributions from the church.
Their wants were not to be relieved by the church [treasury] but
by special donations. The tithe was
to be consecrated to the Lord, and was always to be used for the support of the
ministry." (Welfare Ministry, p. 275, emphasis added.).
From the standpoint of church administration
sometimes unique problems arise. For
example, apparently since the tithe percentage, ten percent, is spelled out
explicitly in the scriptures and since the portion of our funds given in
offerings is left to the discretion of the individual giver, there is usually a
much larger portion turned in for "tithe" than
"offerings." Evidently,
General Conference president, Elder A. G. Daniels, had questions about whether
or not it would be appropriate to use from the larger tithe fund for other special
projects. When Ellen White heard of the
question she wrote Elder Daniels a letter.
"I send you this morning a letter written for
America...which will show you how I regard the tithe money being used for other
purposes. 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.
There is to be meat in the house of God, who believe the truth, to give
a faithful tithe to the Lord, and ministers should be encouraged and sustained
by that tithe." ( To Elder A. G. Daniels, March 16, 1897, reprinted in Manuscript
Releases, vol. 1, p. 187).
It seems that we should be able to learn from the
experiences of ancient Israel. When we
follow God's counsel there will be blessings.
When we go our own way and use our judgment instead of his plan problems
always result. Yet in spite of all the
counsel it seems that there is always an element in the church that for one
reason or another wants to withhold the tithe.
(see Testimonies to Ministers, p. 474). Over and over again when tithe was withheld
Ellen White would give counsel to the church.
"Instruction has been given me that there is a
withholding of the tithe that should be faithfully brought into the Lord's
treasury, for the support of the ministers and missionaries who are opening the
Scriptures to the people, and working from house to house." And in upholding these workers she goes on to
state, "These workers are to do their best, as the Lord's
light-bearers. As they walk humbly with
God, angels of heaven will co-operate with them, making impressions on
minds. In the past angels of God have
stood beside His messengers, as they have raised the standard bearing the
inscription, 'The commandments of God and the Faith of Jesus.' The ministers and evangelists who are
laboring in the Lord's vineyard, must be supported. We may have a part in the work by bringing to
the storehouse means for the sustenance of the Lord's chosen ones." ( Review
and Herald, April 20, 1905.).
In closing out this sections I will refer one more
time to the counsel of the Lord through Ellen White. Ten years after her letter to Elder Daniels
she was asked to address the California Constituency meeting, in January of
1907. She took that occasion to bring
perhaps her most comprehensive statement on faithful stewardship. Her entire speech is recorded in Testimonies
to the Church, vol. 9, pp 245-251. I
highly recommend this material to every member and worker. Nearly any question one would have about the
tithe and its use are covered in her presentation. As part of her summary she stated:
"Read carefully the third chapter of Malachi and
see what God says about the tithe. If
our churches will take their stand upon the Lord's word and be faithful in
paying their tithe into His treasury, more laborers will be encouraged to take
up ministerial work. More men would give
themselves to the ministry were they not told of the depleted treasury. There should be and abundant supply in the
Lord's treasury, and there would be if selfish hearts and hands had not
withheld the tithes or made use of them to support other lines of work.
"God's reserved resources are to be used in no
such haphazard way. The tithe is the
Lord's, and those who meddle with it will be punished with the loss of their
heavenly treasure unless they repent.
Let the work no longer be hedged up because the tithe has been diverted
into various channels other than the one to which the Lord has said it
should go. Provision is to be made for
these other lines of work. They are
to be sustained, but not from the tithe.
God has not changed, the tithe is still to be used for the support of
the ministry. The opening of new
fields requires more ministerial efficiency than we now have, and there must be
means in the treasury." (Testimonies, vol. 9, pp. 249, 250,
emphasis added.).
Some are asking today, Why can’t we keep some of the
tithe in our local church where the ministry of the gospel actually takes
place? In actual fact the pastor
provided to the congregation by the conference is paid by the tithe according
to God’s plan. But how are local expenses
to be covered?
“The tithe is not to be consumed in incidental
expenses. That belongs to the work of
the church members. They are to support
their church by their gifts and offerings.
When this matter is seen and realized in all its bearings, there will be
no questions on this subject.” (Manuscript Releases, vol. 1, p. 184).
In fact we are told that if we will be faithful in
following God’s plan that our offerings will increase 1,000 percent! Note the following:
“If all the tithes of our people flowed into the
treasury of the Lord as they should, such blessings would be received that
gifts and offerings for sacred purposes would be multiplied tenfold [1000%],
and thus the channel between God and man would be kept open.” (Testimonies, vol. 4, p. 474).
From Ellen White's perspective one of the major
reasons for church organization was so that there could be a qualified and paid
ministerial force to carry on the work of church leadership. The tithe was to be returned to God's
treasury so that the ministry could be supported and also to provide for a
reserve fund to add additional workers when the providence of God opened new
fields.
Other
“Ministries”
It should appear quite obvious that from the
perspective of the Bible writers and the Spirit of Prophecy that there was only
one ministry - “the” ministry - which was to be supported by the tithe of God’s
people. The Scriptures give no
indication that “para- church ministries” were also to be supported by the
tithe. The question is often asked, “But
aren’t they doing a work just as useful to the cause as the regular ministry?” We could answer, “Perhaps so!” But that is no reason one should divert his
tithe from the one place God asked us to send it. The counsel is clear. Other good causes are to be supported but not
from the tithe.
Referring again to Ellen White’s presentation to the
constituents at the California State Conference we read,
“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 their
tithe, to use according to their own judgment. They are not to use it for themselves in an
emergency, nor to apply as they see fit,
even in what they may regard as the Lord’s work.” (9T 247).
But what about ministers? Can’t they use their own discretion regarding
the returning and use of tithe? The
Counsel is:
“The Minister should, by precept and example, teach
the people to regard the tithe as sacred.
He should not feel that he can retain and apply it according to his own
judgment because he is a minister. It is not his. He is not at liberty to devote to himself
whatever he thinks is his due. He should
not give his influence to any plans for diverting from their legitimate use the
tithes and offerings dedicated to God.
They are to be placed in His treasury and held sacred for His service as
He has appointed.”(9T 247,248).
Our churches today, like the sanctuary of old, are to
be representative as God’s house on this earth.
They are to be well maintained.
“His people today are to remember that the house of
worship is the Lord’s property and that it is to be scrupulously cared
for. But the funds for this work are
not to come from the tithe.” (9T 248).
If language has any meaning at all there is no reason
to be confused on this point.
“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
that the tithe should be applied.
Those who make this use of the tithe are departing from the Lord’s
arrangement. God will judge for these
things.
“One reasons that the tithe may be applied to school
purposes. Still others reason that
canvassers and colporteurs should be supported from the tithe. But a great mistake is make when the tithe
is drawn from the object for which it is to be used -- the support of the
ministers. There should be today in
the field one hundred well qualified laborers where now there is but one.” (9T 248,249).
So what about the needs of the “supporting
independent ministries” and other phases of God’s work? As I mentioned above, “Provision is to be
made for these other lines of work. They
are to be sustained, but not from the tithe. God has not changed; the tithe is still to be
used for the support of the ministry.” (9T
250).
Problems
in the Ministry or Conference
Should a faithful Christian continue to send in his
tithe to the conference storehouse if there are real or perceived problems in
the ministry or the conference? Again,
there is counsel from the Lord on this point.
In August of 1890 the delegates of the Michigan conference were
preparing for a constituency meeting.
There were real problems in the ministry there and had been for the past
15 years. In this case instead of going
personally as she did to the California constituency in 1907, she prepared a
manuscript and sent it to Michigan. This
manuscript is known as Manuscript 3, 1890. It is recorded in Sermons and Talks,
vol. 2, pp. 71 - 79.
The problems in the ministry in Michigan were real
and in the extreme. Ellen White noted
that the ministers were accomplishing little and not feeding the people. They were themselves unsanctified. She stated that some ministers were
dishonest, licentious, doing little proper labor, bringing the work down, and
had no burden for souls. She stated that
those ministers who failed to reform “should be deprived of their license or
credentials. Otherwise the Conference
that has sanctioned the labors of these men will share their guilt.”
As a result of these problems in the ministry some
had stopped paying their tithes and she said that robbery was recorded in the
books of heaven against their names.
Then she added,
“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 that 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 anyone, because
of this, withhold from the treasury and brave the curse of God? I dare not.
I pay my tithe gladly and freely, saying, as did David, `Of thine
own have we given Thee.’ A selfish
withholding from God will tend to poverty in our own souls. Act your part, my brethren and sisters. God loves you, and He stands at the
helm. If the Conference business is
not managed according to the order of the Lord, that is the sin of the erring
one; 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 the Lord His own property.”
She expressed the same sentiments in person to the
California constituents in 1907.
“Some have been dissatisfied and have said: `I will
not longer pay my tithe, 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, plainly and openly, in
the right spirit, to the proper ones.
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.” (9T 249).
Ellen
White’s Use of the Storehouse
Some have asked, “But didn’t Ellen White set a
precedent by sending her tithe directly to others who were doing good
work?” When the topic is studied
thoroughly it becomes very clear that
she practiced what she preached.
The primary example used by some is the time in the years between 1900
to 1906 when Ellen White was in Europe and Australia. The Lord showed her that some of the regular
pastors engaged in the work in the South were not receiving sufficient
income. Her response was to contact the
conference where the workers were employed, in this case the Southern
Missionary Society which was an authorized branch of the General
Conference. Then she helped with her personal money. When her personal account was exhausted then
she used some tithe from her book royalty monies. She did not send the money to individuals
directly. The money was placed in the
treasury of the Southern Missionary Society and was paid out in a regular and
economical way to approved laborers who were engaged in regular denominational
work.
Several facts should be kept in mind here.
1. The work was not a private business or ministry,
but a conference enterprise.
2. Both Edson White and Willie White testified that
the ministers were ordained and worked
for the Southern Missionary Society which was an authorized branch of the denomination.
3. The tithe was channeled through a recognized
branch of the organized work.
4. Ellen White was not trying to encourage others to
follow her example.
5. The irregularity was sending tithe out of a home
conference to another branch of the organized work.
References for these statements: Arthur L. White, Ellen
G. White Biography, vol. 5, pp.392-397;
W.C. White Statement, DF 113b; J. N. Loughborough, The Great
Second Advent Movement, 1909 ed. p. 436.
The
Duty of the Conference
It should be very obvious that not only do all church
members including church leaders themselves have a duty to be faithful in
returning the tithe to the storehouse - the conference treasury - but also the
church leaders have a solemn responsibility to use the money wisely. In addition to statements on point quoted
above the following help to underscore this point:
“It is the duty of our conference to support our
ministers.” (Manuscript Releases, vol. 13, p. 327).
“Too often the churches have been robbed by the class
I have mentioned [unfit ministers]; for they take their support from the
treasury, and bring nothing in return.
They are continually drawing out the means that should be devoted to the
support of worthy laborers. There should
be a thorough investigation of the cases of those who present themselves to
labor in the cause. The apostle warns
you to `lay hands suddenly on no man.’
If the life is not what God can accept, the labors will be worthless;
but if Christ is abiding in the heart by faith, every wrong will be made right,
and those who are soldiers of Christ will be willing to prove it in a
well-ordered life.” (Review and Herald, Oct. 8, 1889).
In a very explicit way Ellen White lists two
circumstances specifically where men should not be supported from the tithe:
when they are not following the health reform counsel and when they do not teach their members to be faithful to
God in their tithes and offerings!
“As God’s messengers, shall we not say to the people:
`Whether therefore ye eat, or drink, or whatsoever ye do, do all to the glory
of God.’? I Corinthians 10: 31. Shall we
not bear a decided testimony against the indulgence of perverted appetite? Will any who are ministers of the gospel,
proclaiming the most solemn truth ever given to mortals, set an example in
returning to the fleshpots of Egypt?
Will those who are supported from the storehouse permit themselves by
self-indulgence to poison the life-giving current through their veins? Will they disregard the light and warnings
that God has given them?” (Testimonies, vol. 9, p. 159).
“Let the church appoint pastors or elders who are
devoted to the Lord Jesus, and let these men see that officers are chosen who
will attend faithfully to the work of gathering in the tithe. If the pastors show that they are not fitted
for their charge, if they fail to set before the church the importance of
returning to God His own, if they do not see to it that the officers under them
are faithful, and that the tithe is brought in, they are in peril. They are neglecting a matter which involves a
blessing or a curse to the church. They
should be relieved of their responsibility, and other men should be tested
and tried.” (Counsels on Stewardship, p. 106).
Tithing and End Time Urgency
Ellen White quotes Malachi chapter 3 scores of times
in her writings. The Biblical context
itself and her counsel places this chapter in its most pointed aspects in the
last days.
“The prophecy has a special application to the last
days, and teaches God’s people their duty to bring a faithful portion of their
substance as a freewill offering to the Lord.” (Testimonies, vol. 1, p.
222).
“Soon the Lord is coming to this earth with power and
great glory.... Now, just now, everyone who claims to be a child of God should
bring of his means to God’s treasury, that there may be a supply to draw from
to provide the workers with facilities for entering new places to present the
truth to those who have never heard it.” (The Upward Look, p. 360).
“Those who have made a wrong use of means dedicated
to God will be required to give an account of their stewardship...Unless there
is a thorough transformation by the renewing of the mind, this class will find
no place in heaven...God’s cause and His treasury are no more sacred to them
than common business or means devoted to worldly purposes.” (Testimonies, vol. 2, p. 519).
“The last years of probation are fast closing. The great day of the Lord is at hand. We should now make every effort to arouse our
people. Let the words of the Lord by the
prophet Malachi be brought home to every soul:[quotes Mal. 3: 6-10]” (Testimonies,
vol. 6, p. 446).