TITHING
IN THE WRITINGS
OF
ELLEN G. WHITE
Angel
Manuel Rodríguez
Associate
Director
Biblical Research Institute
General Conference
Silver
Spring, MD
April 2001
TABLE OF CONTENTS
I.
Introduction
II. Theological
Grounding
A. General Theological Concepts
B. Specific Theological Concepts and
Tithing
1.
Origin and Perpetuity: Goodness of the Law
2.
Sin, God, Tithing and the Divine-Human Interaction
C. Nature of Tithe
D. Conclusion
III. Motivation
for Tithing
A. Quality of the Spiritual Life and
Tithing
B. Motivation for Tithing
C. Withholding Tithe
D. Conclusion
IV. Logistics
of Tithing
A. Teaching the Tithing System
B. Collecting the Tithe
C. Sources Which are Titheable
D. Conclusion
V. Uses
of Tithe
A. Determining the Use
B. Specific Usage of Tithe
C. Exceptional Use of Tithe
D. Incorrect Use of Tithe
E. Conclusion
VI.
E. G. White's Personal Use of Tithe
VII.
The Second Tithe
VIII.
General Conclusion
TITHING
IN THE WRITINGS OF ELLEN G. WHITE
Angel
Manuel Rodríguez
Biblical Research Institute
Silver Spring, MD
I.
Introduction
This
paper will explore the concept, practice and theological foundation for
tithing in the writings of Ellen G. White. Historical details will enter
the discussion when necessary, but the primary focus will be at the
conceptual and pragmatic levels. Her writings reveal growth in her
understanding of the subject of tithe, but hardly any significant change
in her views.[1] We do not find an explicit
theology of tithing, developed in a systematic form, but rather concepts
that she associates with it and that provide for us a window to explore
the theological aspects that informed her views and the counsel she gave
to the church. It is obvious that the biblical materials dealing with
the importance and use of tithe have been the primary influence on her
understanding of tithing.
II.
Theological Grounding
Exploring
the theological foundation for tithing in E. G. White requires
identifying the historical and conceptual connection between God Himself
and tithe and the type of relationship that tithing presupposes between
God and the individual. We must find answers to the following questions:
Who is the God who requires a tithe from His creature and upon what
grounds does He claim it? What is the nature of that tithe? What
significance does tithing have on the quality of the relationship
between God and the individual?
A.
General Theological Concepts
In
the context of her discussions on tithe, there are several places where
E. G. White refers to God as the Creator.[2]
In using that title for God it is not her intention to stimulate
theological speculations about His nature or about the mystery of His
creative acts and powers, but clearly to establish or define the
relationship between God and the universe. With respect to the universe,
He as Creator owns it and can authoritatively state, "I am the
owner of the universe."[3] The
Creator did not abandon the world He created into the hands of humans or
evil powers; He is the Lord. Divine universal ownership can only be
properly claimed by Him. That specific theological conviction is going
to determine the way E. G White understands the role of humans with
respect to God and the rest of creation.
God's
ownership of the universe reveals His power over everything He creates
but does not necessarily address the nature of that power. It simply
establishes that He has the right to be Lord over His creation and that
He "has a claim on us and all we have."[4]
Therefore, E. G. White introduces another aspect of God's character
which functions as a theological foundation for tithing, namely, His
love and goodness. It has been on account of His "goodness and
love" that He has kept us "from dire disaster and death."[5]
For her, the very essence of the Owner of the universe is not
selfishness, but love and goodness that manifests itself in the
preservation of life. At the very core of that love is God's constant
disposition to give. There is nothing we have that does not find its
source of origin in God. But the greatest gift we have received from
Him, she seems to argue, is not something that He created and that He
now joyfully shares with us. In the redemptive work of Christ on our
behalf, God gave Himself to us in His Son. She could then say that,
"For this work of redemption God gave the richest gift of
heaven."[6] God's ownership is now
grounded on a loving act of self-sacrifice resulting in redemption. We
have been "bought with a price," therefore we are "the
Lord's property."[7] We belong to
Him not simply on account of His creative power, but particularly
through the power of redemptive, self-sacrificing love. All other gifts
granted to us are possible only because of and through that divine
self-giving.[8] Therefore, the Giver is
present in every gift we receive from Him. He has indeed "given us
everything. As we sit at our table he has given us this provision;
through Christ it comes. The rain, the sunshine, the dew and everything
that is a blessing to us, He has given to us. . ."[9]
In fact, "He gives to us bountifully."[10]
The Owner of the universe is, for E. G. White, a "beneficent
Father."[11]
In
the writings of E. G. White, tithing is associated with two of the most
fundamental aspects of the mysterious person of God: His creative power
and His loving essence. The first one indicates that he is the Owner of
the universe; the second points to His redemptive work through Christ's
self-giving sacrifice. As we will see, these aspects are both used to
justify His claim for a tithe and at the same time motivate humans to
accept that divine claim. These important theological postulates
determine and inform the whole theology of stewardship in Mrs. White's
writings and the function of tithing within them.
B.
Specific Theological Concepts and Tithing
The
concepts of divine ownership and redemptive love provide a general
conceptual frame of reference for tithing as well as for any other
aspect of the Christian life. What we want to explore now is the reason
for the specificity and particularity of the law of tithing in E. G.
White, the more particular theological ground on which tithing itself is
based. Here we will be dealing with the legality of tithing itself; its
more particular legal justification, normativeness and perpetuity. On
this subject she does not say much, but the little she says is
significant for our purpose. The theology of tithing in E. G. White is
directly related to the origin of the concept and practice of tithing
and its specific functions. For her, the fact that tithing can be traced
back to God's loving will is of great conceptual and practical
significance.
1.
Origin and Perpetuity: Goodness of the Law
There
is no systematic attempt in the writings of E. G. White to demonstrate
from Scripture that tithing is still binding on Christians. But we do
find several biblical arguments she uses to demonstrate its perpetuity.
In fact, her discussion on the origin and perpetuity of tithing has a
theological function that enriches her understanding of it. According to
the Bible, the patriarchal stories in Genesis reveal that tithing was
practiced before the formation of the theocracy during the time of
Moses. Abraham (Gen 14:20) and Jacob (28:22) already practiced tithing.
That biblical information is used by E. G. White to argue that
"from the earliest times the Lord claimed a tithe as His," and
that, therefore, "the system did not originate with the
Hebrews."[12] At Sinai the law of
tithing was simply "reaffirmed" in the context of the covenant
God made with Israel.[13] But with
prophetic insight she goes beyond what is explicitly indicated in the
Scriptures themselves in order to uncover the very origin of tithing.
She implicitly denies that the practice was instituted by humans as a
result of social, religious or financial changes that may have taken
place in the world of the ancient Near East. She locates the origin of
the idea and the practice in God Himself. It "was ordained by
God;"[14] "it is divine in
its origin."[15] The distinctive
arrangement of returning a tithe to God, she says, "was made by
Jesus Christ Himself"[16] and
goes, she seems to say, "as far back as the days of Adam,"[17]
presumably after the fall. Like marriage,[18]
the Sabbath,[19] and the sacrificial
system,[20] tithing is removed by her
from the field of human inventiveness and creativity and placed in the
sphere of the divine mind. No sociological explanation can by itself
properly account for the origin of tithing. This, for her, points to the
unique nature and perpetuity of the law of tithing and to the goodness
of God's will expressed in it.
The
permanent nature of that law was supported by Jesus who, according to E.
G. White, "recognized the payment of tithe as a duty."[21]
After quoting Matt 23:23 where Christ condemned the scrupulosity with
which the Pharisees paid tithe, even on things not required by the law,
she comments, "In these words Christ again condemns the abuse of
sacred obligation. The obligation itself he does not set aside."[22]
Hence, tithing was "not repelled or relaxed by the One who
originated it."[23] The fact that
its origin preceded the giving of the law at Sinai means that tithing is
not to be identified with the ceremonial law. It did not "pass away
with the ordinances and sacrificial offerings that typified
Christ."[24] In the rest of the
NT, tithing, like Sabbath keeping, is assumed to be a Christian duty[25]
and it is still "binding upon God's people in these last days as
truly as it was upon ancient Israel."[26]
It
would appear that soon after the fall of Adam and Eve the concept and
the practice of tithing was instituted by God Himself. E. G. White
quotes Him as saying to us: "When I entrusted you with my goods, I
specified that a portion should be your own, to supply your necessities,
and a portion should be returned to Me."[27]
That may very well be an echo of what God said to the original couple.
The obvious conclusion is that from the dawn of human history outside
the Garden of Eden tithing was instituted by God on the grounds of His
authority as Creator and Redeemer. The law was an expression of His will
for us and was to be obeyed. However, for E. G. White the law was not
arbitrarily forced on humans by an all powerful Lord. God's will is
never arbitrarily established because it always seeks the good of His
creatures.[28] Hence,
the tithing system[29] is an expression
of God's loving will for the human race in that He originated it
"to be a blessing to man."[30]
What was the good that this particular law sought to produce? How was
God's loving concern for humans expressed through it?
2.
Sin, God, Tithing and the Divine-Human Interaction
In
answering this question, E. G. White leads us to the immediate and
direct effects of sin on the human race. With the entrance of sin into
the world, a new power, evil by nature, claimed lordship over the human
race. "A demon became the central power in the world. Where God's
throne should have been, Satan placed his throne."[31]
God opened a way for humans to return to Him through the saving work of
Christ, making it possible for all to be re-instated as His stewards:
"Then it was that the great love of God was expressed to us in one
gift, that of his dear Son."[32]
Yet, human nature had been corrupted and claimed self-sufficiency and
independence from God-"a discordant element, born of selfishness,
entered man's life. Man's will and God's will no longer harmonized. Adam
had united with the disloyal forces, and self-will took the field."[33]
It is in the context of that most disturbing tragedy that for very
specific reasons, the system of tithes and offerings was instituted by
God.
a) Tithing as a Recognition of
God's Lordship: It was God's intention through tithing "to
impress man that God was the giver of all his blessings."[34]
This was now necessary in a world where there was a conflict between
lords over the loyalty of humans. Through tithing, humans were to be
reminded of and to acknowledge the goodness of God toward them, so that
they might keep fresh in their minds the fact that God was the
legitimate Lord of their lives. Through the many blessings that He was
constantly pouring on the human race, God was attempting "to draw
men to Himself,"[35] with the
intention not only of saving them but also of being recognized as their
Lord. Tithing indicates that humans can find the true center of their
lives only in God, in a spirit of willing and grateful submission to
Him. Through the tithing system God was revealing Himself to them as
their Lord.
b)
Tithing as a Witness to God's Power to Preserve Life: Closely
related to the previous comments, E. G. White states that tithing is
"an acknowledgment of their [humans'] dependence upon God."[36]
The realization that human life and its preservation is directly
dependent on God and not on any other power was a direct answer to the
false promise of Satan to Adam and Eve-that self-realization was only
possible in total independence from God. E. G. White seems to be saying
that the rejection of that lie is concretely expressed in the act of
tithing. Concerning Christians in particular, she comments that since
they have been partakers of God's grace through the work of salvation in
Christ, they should show their appreciation for that gift by giving a
faithful tithe.[37] Tithing was
instituted by God to teach us to rely on Him for the preservation of our
lives and not on ourselves or on any other power.
c) Tithing and the Restoration
of Human Dignity Before God: Through tithing, God was making humans
aware of the fact that He was again entrusting to them the
responsibility of being stewards of His goods. By bringing our tithe,
she comments, we are "declaring that God is the possessor of all
our property, and that he has made us stewards to use it for His
glory."[38] E. G. White is here
emphasizing the tremendous privilege God has granted us by appointing us
as His stewards. He was welcoming humans back to a personal relationship
with Him with all of the privileges and responsibilities that such a
relationship entailed. The purpose of this relationship was to bring
glory to God and not to humans. According to her, the alternative for
using the tithe and all we have to the glory of God is "selfish
indulgence,"[39] a monstrous and
sinful distortion of His loving intent for us.
d)
Tithing as an Instrument in Character Development: The tithing
system was instituted by God as "a training adapted to kill out all
narrowing selfishness, and to cultivate breath and nobility of
character."[40] Unquestionably, E.
G. White says, "selfishness lies at the foundation of sin"[41]
and God is constantly helping us in a multiplicity of ways to
overcome it in our lives. One of the means He uses is the practice of
returning to Him our tithes and offerings. By doing this, we do not
selfishly keep for ourselves what the Lord in His loving kindness
provides for us, but we become channels of His blessings for others.[42]
It was God's intention for us "that we be His helping hand to bless
others."[43]
E. G. White grounds tithing directly
to the will of God, who originated the concept and the practice soon
after the fall of Adam and Eve. The pre-incarnate Christ established
this system and during his ministry on earth, he confirmed it as the
expression of the divine will for humans. According to her, this
connection between tithe and the divine will points not only to the
perpetuity of tithing itself, but particularly to the fact that it was
instituted as an expression of God's love for the benefit of the human
race after the fall. It became a didactic tool in the hands of God to
keep fresh in the mind of human beings the significant truth that in
spite of the presence of sin and evil powers on the planet, He is the
One who blesses us and who has the right to be our Lord. The tithing
system, E. G. White seems to be saying, was instituted by God in order
to help us realize that the preservation of our lives is totally
dependent on the loving and saving will of God for us and not on the
demonic claim of absolute autonomy from Him. Tithing also contributes to
our character development and self image. E. G. White forcefully argues
that through the power of God, the tithing system seeks to bring down
the hegemony of selfishness in our sinful nature by assisting us to
develop nobility of character. By instituting this system God
permanently was reappointing us as stewards of His goods on this planet
and, consequently, reinstating us to a personal relationship with Him as
owner of all. Sin was not permanently able to separate us from God.
C.
Nature of Tithe
E.
G. White does not redefine the biblical understanding of the nature of
tithe but reaffirms and develops it by clarifying some of its
implications. The biblical statement concerning the nature of
tithe-"it is holy to the Lord" (Lev 27:30)-is often repeated
by E. G. White[44] She uses the Sabbath
to illustrate the nature of tithe: "For, like the Sabbath, a tenth
of the increase is sacred."[45]
She notices that "the very same language is used concerning the
Sabbath as in the law of the tithe: 'The seventh day is the
Sabbath of the Lord thy God' . . . In like manner a tithe of our income
is 'holy unto the Lord.'"[46] The
clear implication is that "God reserved to Himself a specified
portion of man's time and of his means."[47]
It was that divine act that transformed a fraction of time and a portion
of our means into holy elements; they became the exclusive possession of
God. Tithe is indeed, as she says, "God's portion, not at all the
property of man."[48] He owns
tithe in a particular and unique way that distinguishes it from His
ownership of the universe.
Since
tithe is sacred, holy, it has not been placed under the control of
humans, but under divine control. Confronted by the holiness of tithe,
and in order to show respect for the sacred, humans are to ask,
"What should I do with it?" The answer given by E. G. White is
short and to the point: In order to keep it holy we must return it to
God. She finds support for that position in God's command recorded in
Mal 3:10-"Bring the whole tithe into the storehouse." She
notices, very perceptively, that in the divine command "no appeal
is made to gratitude or to generosity,"[49]
that is to say, the Lord is not appealing to the gratitude or generosity
of the people to motivate them to bring their tithe. For her the
determining factor in tithing is not gratitude or generosity but
something more serious and significant based on the holy nature of
tithe. She unambiguously states, "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."[50] She has
lifted tithing from the realm of a ceremonial or cultic practice to the
level of a moral responsibility that is not to be controlled by the
state of human emotions or tendencies but by the unwavering principle
and value of honesty.[51]
The tithe received from all church
members, including pastors and workers,[52]
is considered by E. G. White "a sacred fund."[53]
This has some important implications for those who handle it after it is
given by church members. At the level of the local church, the
sacredness of tithe is acknowledged when it is sent to God's treasury.
Not even the local pastor has the authority to place his hand on the
tithe. She adds that pastors should not support any plans, presumably
from local church members, to divert tithe to an illegitimate use, but
should rather preserve its sacredness by placing it in God's treasury.[54]
Speaking to church
administrators she stated, "The tithe money must be kept
sacred."[55] Transferring
the tithe from the local church to the higher organizations does not
alter the nature of tithe; it continues to be holy. And those who
administer the tithe have the responsibility to keep it sacred. How do
they keep it sacred? According to her, tithe money is "a fund
consecrated to a sacred purpose"[56]
by God Himself,[57] and as long as
administrators use it in accordance with that "sacred purpose"
it is kept holy.[58] It would then
appear that the holiness of tithe is not simply related to and
determined by the fact that it belongs to God. Its holiness is
particularly connected to the purpose that God assigned to it. According
to E. G. White there is no such thing as holy tithe in the abstract;
nature and function are simply inseparable. It is only improper use of
tithe that desecrates it and not, for instance, the bag used to carry it
or touching it with unwashed hands. This understanding of the nature of
tithe as holy in the sense that it belongs exclusively to God for the
particular purpose He assigned to it, plays a major role on what E. G.
White has to say about the tithing system in her writings.
D.
Conclusion
The
implicit theology of tithing present in the writings of E. G. White is
based on several important theological concepts that will determine the
more pragmatic aspects of the tithing system. It is based first on the
concept of God who as Creator owns the universe and everything found in
it. Second, this dimension of God is accompanied by another one that
describes the nature of this powerful God in terms of His love and
goodness toward His creation. He preserves and provides for all of His
creatures because of His loving disposition to give not only from what
He has created but from His own person. This is particularly the case in
the salvation He provides for humans through the work of Christ.
Third,
the tithing system is an expression of God's loving will toward sinful
human beings whom He is trying to restore to perfect fellowship with Him
and to liberate from the destructive inroad of sin in their existence.
This is indicated (a) by the fact that tithing was instituted by God
Himself soon after the fall of Adam and Eve and was reaffirmed by Christ
during His earthly ministry. It is because of the goodness of this law
as an expression of the will of God that it is still to be observed. (b)
It has been used by God to help us acknowledge that He is our Lord, that
we depend on Him for our existence and not on any other power, and that
He wants us to preserve His relationship with us by reinstating us into
the role of stewards of His goodness and blessings. Through the
expression of God's loving will for us in the tithing system, He is also
attempting to liberate us from the enslaving power of selfishness. The
tithing system is fundamentally an expression of the loving nature of
God toward sinful human beings.
III.
Motivation for Tithing
In
addressing the Christian motivation for bringing the tithe to the Lord,
E. G. White makes it clear that tithing is essentially a response to
God's Lordship and saving acts on our behalf and not the vehicle through
which we gain acceptance by Him. There are no traces of a legalistic
approach to the subject of tithing in what she has to say about it. This
is significant in that, in spite of the fact that much of what she wrote
on the subject had the purpose of motivating church members to return
their tithe to the Lord, she remained clearly focused on the
theologically correct function of tithe in the Christian life. There are
several ways she approaches the issue of motivation, beginning with the
quality of the spiritual life of the believer.
A.
Quality of the Spiritual Life and Tithing
According
to E. G. White, tithing requires a previously genuine commitment to
Christ as Savior and Lord in the life and experience of church members.
Otherwise tithing would be rejected or could become a formal act lacking
deep spiritual meaning. First she indicates that tithing
must be preceded by true conversion. This means that "a mere
assent to the truth is not enough" and that we should prayerfully
"labor with those who embrace the truth, until they shall be
convicted of their sins and shall seek God and be converted. Then they
should be instructed in regard to the claims of God upon them in tithes
and in offerings."[59] The
experience of conversion is of foundational importance in the context of
tithing.
Second,
tithing is the result of a sanctified life. A formal religious
experience may include tithing, but it lacks spiritual significance. She
forcefully argues that "religion does not consist merely in a
system of dry doctrines, but in practical faith, which sanctifies the
life and corrects the conduct in the family circle and in the church.
Many may tithe mint and rue, but neglect the weightier matters-mercy and
the love of God."[60] She believes
that a holy life will be characterized by merciful and loving actions as
evidence of the internalization of truth. At the same time, this life
will provide the true spiritual setting within which tithing will
properly function.
Third,
tithing requires spiritual sensitivity. Spiritual somnolence tends
to make us unaware of the voice and guidance of God, making it difficult
to acknowledge Him as Lord in all aspects of our lives. If believers,
she writes, were "spiritually awake, they would hear in the income
of every week, whether much or little, the voice of God and of
conscience with authority demanding the tithes and offerings due the
Lord."[61] In order to hear that
voice one must be spiritually sensitive and alert. That sensitivity
leads to tithing and tithing itself shows "that the grace of God is
working in the heart."[62]
B.
Motivation for Tithing
There
are a group of basic religious and theological concepts that E. G. White
uses to motivate believers to tithe. Here we will explore some of the
most important ones.
First, there is a soteriological
motivation. According to her, in God's work of redemption through
Christ, He gave "the richest gift of heaven,"[63]
and the least we should do is to show "that we appreciate
the gift of God's dear Son," that we "love him with undivided
affection," and that we are willing to manifest that commitment
through our tithes and offerings.[64]
Therefore, the proper motivation for tithing is love toward God for what
He accomplished in Christ for us. Obviously, giving tithe as a response
to the salvation granted to us through Christ is practically an
insignificant response. Ellen G. White is completely aware of that
disproportional response. It is, she says, impossible to "estimate
the precious ransom paid to redeem fallen man. The heart's best and
holiest affections should be given in return for such wondrous
love." Then she mentions the tithing system and says, "How
meager it looks to my mind! How small the estimate! How vain the
endeavor to measure with mathematical rules, time, money, and love
against a love and sacrifice that is measureless and incomputable!
Tithes for Christ! Oh, meager pittance, shameful recompense for that
which cost so much! From the cross of Calvary, Christ calls for an
unconditional surrender."[65] That
statement rules out any attempt to use tithe to contribute in any way to
our acceptance by God. Yet, "the little tithe,"[66]
as she calls it, is given as a loving response to that
unfathomable love.
Second,
there is the theological motivation of the universal Lordship of God.
She suggests that in this case two important ideas are combined. The
universal Lordship of God means that He owns everything, including us
who were bought by the blood of Christ, and the fact that he has
appointed us as His stewards.[67] In
both counts the emphasis is put on our accountability to God who as
owner has appointed us to function as His administrators. In a sense
each one of us "may become a treasurer for the Lord."[68]
But His lordship also means that everything we have comes from Him and,
therefore, we should gratefully and joyfully return our tithes and
offerings to Him. She wrote, "The unfailing goodness of God calls
for something better than the ingratitude and forgetfulness that men
render to him. Shall we not return to God, and with grateful hearts
present our tithes and offerings?"[69]
Although gratitude is not the reason for tithing, tithe should
be returned with a spirit of gratitude.[70]
Third, there is the moral
motivation for tithing. God appeals to our moral consciousness and
our sense of ethical responsibility as fundamental reasons for tithing.
The payment of tithe is a religious and moral duty.[71]
This is based on E. G. White's understanding of the nature of tithe
discussed above, and according to which tithe belongs to God. He
apportioned it for a sacred purpose. To retain it is a violation of the
eighth commandment-"You shall not steal" (Exod 20:15). She
quotes God as saying, "In using My reserve fund to gratify your own
desire. . . you have robbed Me; you have stolen My reserve fund. 'Ye are
cursed with a curse.' Malachi 3:9."[72]
The advice she gives is, "Strictly, honestly, and faithfully, let
this portion be returned to Him."[73]
Obviously, in order for this motivation to be appealing to the
individual it is necessary to have acknowledged God as Savior and Lord.
Fourth,
there is also a missiological motivation. According to E. G.
White, this motivation for tithing is based on the combination of
Christ's work of salvation and God's abundant blessings to us: "As
our blessings and privileges are increased-above all, as we have before
us the unparalleled sacrifice of the glorious Son of God-should not our
gratitude find expression in more abundant gifts [tithes and offerings]
to extend to others the message of salvation?"[74]
The rhetorical question expects a positive answer. God's plan is that
the eternal gospel of salvation be preached throughout the world. In the
fulfillment of that goal, God has called particular individuals to
preach the Word, but through the tithing system "He has made it a
privilege for the whole church to share in the work by contributing of
their means to its support."[75]
Through the tithing system, she comments, "all may feel that they
can act a part in carrying forward the precious work of salvation."[76]
She calls us to give "of our means to save those for whom Christ
died."[77] The missiological
motivation seeks to identify our interest with that of Christ's in the
salvation of souls for His kingdom.[78]
Fifth, there is the
motivation of the blessing. This motivation is a little difficult
to define because tithing presupposes that we have already been blessed
by the Lord. This is what E. G. White means when she asks, "Shall
we receive blessings from the hand of God, and yet make no returns to
Him-not even in giving Him our tithe, the portion which He has reserved
unto Himself? . . . Shall we continually receive His favors with
indifference, and make no response to His love?"[79]
God cannot wait for us to tithe before blessing us, for the simple
reason that it would be impossible for us to tithe without God's
previous blessings. Hence, God takes the initiative and blesses us
undeserving sinners, hoping that we will acknowledge Him as the source
of those blessings by a response of love expressed through our tithe.[80]
According
to E. G. White, the words of the Lord recorded in Malachi 3:10 are
addressed to a people who have lost their faith in the Lord. He is
encouraging them to trust Him and bring their tithes to the temple. If
they show faith in Him they will experience God's blessings.[81]
They have to be reminded that "the condition of prosperity depends
upon bringing to God's treasury that which is His own."[82]
Since what we give to Him already belongs to Him, fundamentally, the
blessing is not the motivational element in tithing. This conclusion
seems to be supported by the way she correlates tithing and the blessing
in other contexts. Notice her counsel, "A faithful tithe is the
Lord's portion. To withhold it is to rob God. Every man should freely
and willingly and gladly bring tithes and offerings into the storehouse
of the Lord, because in so doing there is a blessing."[83]
A quick reading of that statement would suggest that the blessing
is a motivation for giving. But notice that the ground for giving, the
true motivation for tithing, is the moral one-'Tithe is the Lord's
portion. To withhold it is to rob God." What then is the role of
the blessing? It is an added bonus! God created us, she says, and
provided us with "all the blessings" we enjoy, but when we
tithe there is a special blessing through which God makes the nine
tenths we keep worth more "than the entire amount without His
blessing."[84] God increases our
benefits in order for us to give more to Him. In seeking the blessing we
would be seeking the privilege of giving more to the cause of the Lord.
C.
Withholding Tithe
Is
there a condition under which it would be right to retain or misuse the
tithe? Having discussed the motivations for tithing, the obvious answer
to that question is a negative one. There is no valid excuse anyone can
give for not bringing the tithe to the Lord. E. G. White rejects poverty
as a reason. Since tithing is done in proportion to the income, the
tithe of the poor "will be a comparatively small sum, and his gifts
will be according to his ability. But it is not the greatness of the
gift that makes the offering acceptable to God; it is the purpose of the
heart, the spirit of gratitude and love that it expresses."[85]
Neither is debt a valid reason to withhold tithe. Those who use God's
own money to settle their debts have, she says, a deep religious and
spiritual problem: They have not taken "a wholehearted, decided
position to obey God."[86] Their
real problem is selfishness.[87]
E. G. White also rejects lack
of confidence in the administrators of the church as a valid reason for
withholding tithe or not tithing at all. Her reaction to the situation
in the Michigan Conference in 1890 illustrates her position on this
issue.[88] She describes the condition
of the ministry in Michigan in very negative terms and as in need of
revival and reformation. The language she uses is at times strong and
direct-e.g., "They are not rich in spiritual knowledge and heavenly
wisdom, but are dry and Christless;" "the heart of the speaker
has not been transformed by grace."[89]
She even says that "the churches would be far better without such
elders and ministers. Money is drawn from the Lord's treasury to support
those who are unconverted and need that one teach them the first
principles of the gospel, which is Christ formed within, the hope of
glory."[90]
The spiritual condition of the
ministers had an adverse effect on church members who decided to
withhold their tithe. She refers them to Malachi and asks them,
"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 offering are not the
property of any man, but are to be used in doing a certain work for
God."[91] Here she is using the
nature of tithe to argue her case. But then she proceeds to use the
argument of moral responsibility to reaffirm the duty of church members
to give the tithe: "Unworthy ministers may receive some of the
means thus raised; . . . but do not commit sin yourselves by withholding
from the Lord His own property."[92]
The managers of God's work will be held accountable to the Lord
for their own sin,[93] but no one
should use their failure to justify robbing God.
When
addressing the question of withholding tithe E. G. White often mentions
the curse recorded in Malachi 3:10. She takes that curse very seriously
and interprets it as the absence of the blessing promised to those who
tithe. It is a deprivation of a heavenly good or of the "extra
bonus" that comes from tithing which allows us to give even more to
the Lord. Hence, she is able to say, "When we rob God of the tithe,
we also rob ourselves: for we lose the heavenly treasure. We deprive
ourselves of the blessing of God."[94]
To the question, why do some who withhold tithe prosper? She answers,
"Some of these persons are yet in apparent prosperity. In his great
mercy God is still sparing them that they may see and put away their
sin."[95] God is still trying to
persuade them that those blessings come from His benevolent hand. But
there are others "who are already feeling his curse upon them. They
are brought into straitened circumstances, and feel less and less
ability to give, when if they had made God's claims first and had with a
willing heart brought their offerings to him, they would have been
blessed with more means to bestow."[96]
In this case, the lack of abundant blessings from God is designed to
motivate them to make God first in their lives. Notice that the purpose
of the blessing, as we already indicated, is to enable us to give more.
In conclusion, According to E. G.
White, "The tithe of all that God has blessed you with belongs to
him; and you have robbed God when you have used it for your own
enterprises. He has placed the matter beyond all question."[97]
D.
Conclusion
According
to E. G. White, the individual's motivation for tithing is not simply
grounded on the emotional dimension of the human being, but on the
spiritual, affective, moral and rational aspects of his or her
personality. Tithing requires a full commitment to God through
repentance and conversion, a life consecrated to the Lord that is
sensitive to the guidance of God's spirit in our lives as He leads us to
obedience to God's revealed will.
The sacrificial death of Christ on
the cross, E. G. White indicates, calls for a response of love from
believers that expresses itself in many forms, including tithing. God's
lordship and His willingness to appoint us to a position of trust as His
stewards should move us to correspond to that trust by returning our
tithe to Him as faithful stewards, thus acknowledging His lordship. But
tithing, she adds, also appeals to us as moral agents who, once aware of
God's claim on tithe as His exclusive property, would consider robbing
Him a major moral weakness and a most serious offense.
The proclamation of the gospel to
the human race weighs heavily on the hearts of those who have already
received its benefits and should move them to provide the means,
particularly through the tithe, to make it possible for many others to
hear the good news. If the promised blessing of God upon those who
return their tithe to Him functions as a motivating force for tithing,
the proper emphasis should be placed on a desire to receive more from
the Lord in order to be able to give more. While there are several
reasons that motivate us to give our tithe to the Lord, there is no
reason at all to withhold it from Him. Even the most serious case of a
ministerial and administrative deficiency or failure in the proper use
of tithe does not provide grounds for church members to retain it or use
it as they feel necessary.
IV.
Logistics of Tithing
The
tithing system as well as the procedure developed during the time of E.
G. White to collect the tithe was rather simple and practical. The
system itself, as described in the Bible, was "beautiful in its
simplicity and equality" and did not "require depth of
learning to understand and execute it."[98]
A.
Teaching the Tithing System
The
first step in the process was to train the laity in regard to the
biblical foundation for tithing and in the practical aspects of it. E.
G. White often reminds pastors to instruct church members concerning
their duty to bring their tithes and offerings to the Lord. Apparently,
she was aware of the reluctance of some pastors to present this subject
in their churches, particularly to new converts, and she identified
problems that could result. "If a second minister follows the
first, and presents the claims that God has upon His people, some draw
back, saying, 'The minister who brought us the truth did not mention
these things.' And they become offended because of the Word. Some refuse
to accept the tithing system; they turn away, and no longer walk with
those who believe and love the truth." The solution, she said, was
for each messenger of truth to "faithfully and thoroughly"
educate these converts in "regard to all essential matters."[99]
She
instructed that ministers were expected to teach that the tithing system
"is binding upon God's people in these last days as truly as it was
upon Israel,"[100] that it must be
a faithful and honest tithe,[101] and
that it is to be given to the Lord "as an acknowledgment of their
dependence upon God,"[102]
implying that its purpose was not to gain God's favor. This training
should be implemented by the pastor "by precept and example."[103]
B.
Collecting the Tithe
The
process itself begins with the understanding that tithe belongs to God
and that it should be reserved for Him. Therefore, it is necessary to
set the Lord's portion apart as soon as the income is received. No one,
E. G. White says, should "teach that we are to spend our means on
ourselves, and bring to the Lord the remnant, even though it should be
otherwise an honest tithe. Let God's portion be first set apart."[104]
The reason for this is probably both theological and pragmatic. Setting
the tithe apart first becomes a "ritual act" through which we
express a theological truth, namely, that God is first in our lives. At
the pragmatic level, separating the tithe first protects it from misuse
or misappropriation. She clarifies that this should be done in the home
and that parents as well as children should participate.[105]
Once the tithe has been
separated, it should be taken to the church. For her, the most
appropriate time to present our tithes and offerings to God is during
the Sabbath worship service. The idea seems to be that the Sabbath
provides the spiritual environment needed to worship God through our
means because it is a day to have communion with Him. "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."[106]
Returning our tithes and offerings to God is indeed an act of
worship performed during the day of worship, the Sabbath, when God's
people come together to worship Him.
The tithe money was then to be sent
to the treasurer of the conference office, and it was the responsibility
of the president to make sure that a faithful tithe was brought to the
treasury.[107] According
to E. G. White, "faithful stewards are to place the Lord's money in
His treasury;"[108] in fact, she
says, God "requires this portion to be placed in His
treasury."[109] Administrators are
expected to use the tithe brought to the treasury according to God's
intended purpose for it.
C.
Sources Which are Titheable
How
much tithe should one give and what are the sources from which we should
give a tithe? Her answer is clear: "As to the amount required, God
has specified one-tenth of the increase as his due;"[110]
"the tithe of all that God has blessed you with,"[111]
"a tithe of all our income."[112]
Writing to "men connected with the institutions of God's
appointment," she advices them to "pay tithe of all they
possess and all they receive"[113]
More specifically, she talks about the "consecration to God of a
tithe of all increase, whether of the orchard and harvest field, the
flocks and herds, or the labor of brain or hand."[114]
Her main emphasis is on tithing all income and increase. Yet, she
acknowledges that the amount will differ from person to person, not
simply because it is proportionate to the income or increase,[115]
but because the details and possibly the definition of what income and
increase are have been "left to the conscience and benevolence of
men, whose judgment in this tithing system should have free play."[116]
However, she immediately adds, "While this is left free to the
conscience, a plan has been laid out definite enough for all. No
compulsion is required."[117] The
context indicates that the plan she is referring to is the one
stipulated in the Bible according to which a tenth of all increase was
to be returned to the Lord. Several years later she again commented, God
"leaves all free as to how much the tithe is, and whether or not
they will give more than this."[118]
Her writings appear to show a kind of progressive clarification of the
sources from which we tithe, but not of the nature of tithe.
D.
Conclusion
According
to E. G. White, the tithing system is intentionally simple in order to
make it possible for everybody to comply with it. Pastors ought to teach
church members the system and of their responsibility to bring the tithe
to the Lord. Before using any of the income, tithe is to be set apart at
home, almost as an act of worship. Then, it is to be brought to the
church on the Sabbath as an act of adoration in order to acknowledge our
constant dependence on God's blessings and grace. Tithe is to be paid
from all income and increase, allowing the individual freedom to
determine the details.
V.
Uses of Tithe
Much
of what E.G. White has written about tithing deals with questions and
counsel she gave on how to use tithe money. There is no doubt that in
this case there was an increase in her understanding since she herself
said, in a letter to Elder A. G. Daniels dated March16, 1897, that
"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."[119] It is those
instructions that we should now explore.
A.
Determining the Use
Here
the basic question is who decides how is tithe to be used. This
is probably the most difficult question that we face as we discuss
tithing in the writings of E. G. White. Reading what she says on this
subject, one is impressed with her constant emphasis on what the Lord
has revealed to her concerning the use of tithe. She emphasizes that
point in different ways. For instance, she says: "God has given
special direction as to the use of the tithe;"[120]
it is to be placed in God's treasury "and held sacred for is His
service as He has appointed;"[121]
"I have had special instruction from the Lord that the tithe is for
a special purpose."[122] This is
in perfect harmony with the biblical teaching that tithe belongs to God
and it is He who decides its purpose and how it is to be used.
E.
G. White seems to be saying that through her prophetic ministry the Lord
has now told the church how He wants tithe to be used. Any attempt to
use the tithe in a way that was not compatible with what the Lord had
revealed to her was immediately condemned by her. In 1901, she even
reprimanded some administrators at the General Conference who were
making decisions concerning the use of tithe. She wrote, "It is not
in his [God's] order that two or three men shall plan for the whole
Conference, and decide how the tithe shall be used, as though the tithe
were a fund of their own."[123]
The obvious implication is that church administrators and workers are
guardians of the tithing system and as such, they are responsible to
make sure that it is used according to God's revealed will.
B.
Specific Usage of Tithe
In
general E. G. White teaches that God "claims tithe as His own, and
that it should be ever regarded as a sacred reserve, to be placed in
His treasury for the benefit of His cause."[124]
In another place she wrote, "He [God] has a treasury, and that
treasury is to be sustained by the tithe, and that tithe is to be a
sacred tithe, and it is to be God's tithe, and that tithe is to be so
liberal that it will sustain the work largely,"[125]
or simply "that the work may be sustained."[126]
In the Old Testament God assigned tithe to the Levites for their work in
the sanctuary, but now He appointed it to be used in the work of the
church, which is basically the proclamation of the gospel or, as she
says, "to support the ministry of the gospel."[127]
However, she is very specific on how it should be and should not be
used.
1.
Used to Support Ministers of the Gospel: Tithe is to be used to
provide financial support for those who are involved in the ministry,[128]
that is to say, "to support the gospel laborers in their
work."[129] These laborers are
further defined by E. G. White as "those who minister in the sacred
work as the Lord's chosen, to do his work not only in sermonizing but in
ministering,"[130] and in teaching
the Scriptures to those who do not understand the law of God.[131]
2. Used to Support Bible
Teachers: This particular use of tithe was based on God's
instructions to her: "Light has been given that those who minister
in our schools, teaching the Word of God, explaining the Scriptures,
educating the students in the things of God, should be supported by the
tithe money."[132] She wrote that
in 1900, but in the same statement she adds that "this instruction
was given long ago, and more recently it has been repeated again and
again."[133] Among those Bible
teachers, she includes women who are "teaching young women to work
successfully as visitors and Bible readers."[134]
3. Used to Support
Pastor's Wives Working in the Gospel Ministry: She speaks on behalf
of a pastor's wife to whom "the Lord gives . . . the burden of
labor, and if she devotes her time and her strength to visiting from
family to family, opening the Scriptures to them, although the hands of
ordination have not been laid upon her, she is accomplishing a work that
is in the line of ministry"[135]
and should be paid for her work from the tithe.[136]
She clearly states that "the tithe should go to those who labor in
word and doctrine, be they men or women."[137]
4.
Used to Support Medical Missionaries: When some were opposing the
idea of using tithe to support medical missionaries, she wrote: "I
am instructed to say that . . . a minister of the gospel, who is also a
medical missionary . . . is a much more efficient worker than one who
cannot do this."[138] Thus she
supports the use of tithe to pay their salaries.
5.
Used to Support Retired Ministers and their Families: In 1904 she
was encouraging administrators to provide sustentation benefits for
widows of former ministers.[139] When
in 1911 the church created a sustentation plan in which each conference
was to contribute five percent of its tithes, she fully supported it.[140]
6.
Used to Support Publishing Department Directors: There is no
statement from E. G. White supporting the use of tithe to pay Publishing
Department Directors. Nevertheless, there is a letter dated May 10,
1912, from W. C. White to W. S. Lowry, where he states that
"whenever this question has been brought to Mother, she has given
her approval of the plan generally adopted by our people."[141]
7.
Used to Support Needy Mission Fields: She advices conferences that
have a tithe surplus to share it with regions beyond their own borders
in America and overseas. She appeals, "There are missions to be
sustained in fields where there are no churches and no tithes, and also
where the believers are new and the tithe limited. If you have means
that are not needed after settling with you ministers in a liberal
manner, send the Lord's money to these destitute places.[142]
C.
Exceptional Use of Tithe
There
are a few cases in which E. G. White extends the use of tithe to some
situations that are outside of the previous usages we have discussed.
1.
Medical Missionary Work at the Sanitarium: E. G. White approved of
a plan submitted to her by Dr. John Harvey Kellogg. According to this
plan, an equal amount of tithe paid by the sanitarium workers to the
Conference was appropriated to be used in carrying forward the
missionary work connected with the sanitarium.[143]
The work consisted in helping the poor. Yet, she was careful in
her endorsement by reminding church leaders that our primary
responsibility is the proclamation of the third angel's message.[144]
2.
Building Houses of Worship: This is to be done in very exceptional
cases. She writes, "There are exceptional places, where poverty is
so deep that in order to secure the humblest place of worship, it may be
necessary to appropriate the tithes."[145]
3.
Paying a Tithe Collector: This use of tithe is not addressed by E.
G. White in any of her writings, but according to W. C. White Ellen and
James White supported it. The tithe collector was not only a treasurer,
but he had the actual responsibility of collecting the tithe from church
members.
These exceptions were rare and Ellen
G. White did not intend that they should become common practice
throughout the church, but each case involved peculiar circumstances
that called for a special approach. What is significant here is that
church leaders sought her counsel in order to be sure that they were not
violating the sanctity of the tithe. They apparently recognized that it
was God who decided how was tithe to be used.
D.
Incorrect Use of Tithe
During
her ministry Ellen G. White had to answer many questions dealing with
the use of tithe and also had to confront specific practices in the
churches and among workers. Her advice identifies specific uses of tithe
that are not congruent with the nature of tithe and the sacred purpose
assigned to it by God.
1.
Personal Misuse: Writing to church members she says, "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 apply it as they see
fit, even in what they may regard as the Lord's work."[146]
Notice that her advice is based on the nature of tithe.
2.
Pastoral Misuse: In the local churches pastors had
immediate access to the tithe brought to the Lord by church members and
could easily put it to wrong use. The pastor 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."[147]
3.
Canvassers and Colporteurs: Some church administrators were
sympathetic with the idea of paying canvassers and colporteurs from the
tithe. She wrote, "A great mistake is made when tithe is drawn from
the object from which it is to be used-the support of the
ministers."[148]
4.
Churches' Misuse: According to Ellen G. White, tithe was not to be
used to provide conveniences for churches,[149]
to support church needs or care for the house of God,[150]
to supply the common necessities of the house of God,"[151]
to pay church debt,[152] or to
"defray church expenses."[153]
Neither was it to be employed in the construction of institutional
buildings.[154]
5.
School Expenses: Ellen G. White unambiguously states that tithe is
not to be "applied to school purposes,"[155]
not even as a student aid fund.[156]
6.
Assisting the Poor and the Sick: The Christian responsibility of
caring and providing for the poor is constantly upheld by E. G. White.
However, she indicates that tithe should not be used for this purpose,
that it should "not be regarded as a poor fund. It is to be
especially dedicated to the support of those who are bearing God's
message to the world; and it should not be diverted from this
purpose."[157] She counsels every
church to "feel its responsibility to have a special interest in
the feeble and the aged. . . The tithe should not be appropriated for
this work."[158]
7.
Pastors in Politics: Political zeal expressed through political
speeches is, according to E. G. White, incompatible with the work of a
minister and "tithe should not be used to pay anyone for
speechifying on political questions."[159]
E.
Conclusion
According
to her, the use of tithe was determined by God who sanctified it for a
very specific purpose. Very often she indicated that what she had to say
about the use of tithe was given to her by the Lord, and when
administrators, pastors or church members used tithe improperly she
spoke against it. Church leaders also recognized that it is God who
determines how tithe is to be used, and they demonstrated this belief by
seeking her counsel when a decision was to be made concerning the use of
tithe.
She fundamentally taught that tithe
was to be used for the gospel ministry. Possible exceptions were made
when necessary, but they were not to become permanent practices. Her
very specific use of tithe could be interpreted in terms of the
economical condition of the church during her lifetime. Since the church
did not have abundant financial resources at that time, one could argue
that the limited amount of tithe that came to the treasury was carefully
guarded and used for the proclamation of the gospel. Changes in the
financial condition of the church may call for a different use of tithe
that allows for what she did not allow.
Such interpretation of the evidence
would not be acceptable to E. G. White. She insists that her description
of the use of tithe is the way the Lord expects the church to use it.
Since it is sacred and since it is God's exclusive property, He is the
only one who can determine how it should be employed. Support for this
interpretation of the evidence comes from counsel she gave to a
conference that had a surplus of tithe. Instead of allowing them to be
creative in the use of the surplus, she called them to share it with
other fields.[160]
The
fact that she allowed for some exceptions to her specific instructions
indicates that there is some freedom in the use of tithe. But at the
same time, those cases were not to become part of the rule. Besides, she
was still alive to guide church leaders in cases where exceptions were
to be made. Any exception today would have to be carefully and
prayerfully studied, remembering that the tithe-money is not ours to use
as we please.[161]
VI.
E. G. White's Personal Use of Tithe
E.
G. White's use of her personal tithe has been carefully studied by
others, making it unnecessary for us to go into all the details of the
issue.[162] It is clear that she sent
her tithes to the conference treasury but in some cases she appropriated
it to a specific need. She was very concerned about the work in the
Southern field and the lack of adequate financial support for pastors
working there. Because of this she appropriated her tithe money "to
the most needy and most discouraging field in the world."[163]
Besides this, she was willing to accept tithe from other persons who
gave it to her asking her to appropriate it "where you know it is
most needed."[164] She used the
money "to aid white and colored ministers who were neglected and
did not receive sufficiently to support their families."[165]
In some cases she specifically indicated that it was to be "applied
to the colored ministers to help them in their salaries."[166]
She also used some of her
tithe to cover the needs of some ministers' wives who worked full-time
but were not paid by the Conference. These women were doing ministerial
work and had a burden for the souls of people who did not know the
message.[167] She considered that it
was an injustice to have those women dedicating all their time to
missionary work without being paid and felt that it was her "duty
to create a fund from my tithe money, to pay these women who are
accomplishing just as essential work as the ministers are doing."[168]
Concerning
her own practice she first clarifies that, "It has been presented
to me for years that my tithe was to be appropriated by myself to aid
the white and colored ministers who were neglected and did not receive
sufficient, to properly support their families."[169]
In other words, as a prophetess she had been guided by God to do
what she was doing. This was her "special work." Second, she
states that the tithe was "not withheld from the Lord's
treasury"[170] because she was
using it for the support of the ministry. Third, she did not advise or
encourage anybody to gather up tithe money and appropriate it as they
saw fit.[171] She perceived what she
was doing to be unique to her because of God's instructions to her
personally. Fourth, she did not solicit tithe from others in order to
appropriate it to needy fields. The evidence we have indicates that some
people gave her tithe money but there is not indication that she was
soliciting it.[172] Fifth, she kept a
responsible record of the money entrusted to her, gave a receipt for it,
and told those who gave it to her how it was appropriated.[173]
It
is obvious that on the occasions in which E. G. White appropriated her
tithe and the tithe given to her by others, she had good reasons to do
it and the support of the Lord. The tithe was not being misused in any
way, but was fulfilling God's intention for the sacred fund. Because of
her very peculiar ministry within the church, her practice in this area
cannot be used as a model by anyone to appropriate tithe for particular
projects. We should also keep in mind that her use of tithe to support
Bible workers and retired workers have become accepted practices in the
church.
VII.
The Second Tithe
The
book of Deuteronomy legislates a tithe that was to be eaten by the
Israelites in the temple or in their towns and that was to be shared
with the poor and the Levites (12:6, 17; 14:22-29; 26:12-15). Ellen G.
White distinguishes that tithe from the regular one totally assigned to
the Levites and priests for their work in the sanctuary. She calls it
the "second tithe."[174] This
tithe was taken to the sanctuary every two years as a thank offering and
eaten in a religious feast in which the Levites, the stranger, the
fatherless and the widow participated.[175]
During the third year "this second tithe was used at home, in
entertaining the Levite and the poor" and was "a fund for the
uses of charity and hospitality."[176]
She indicates that it was "a tithe in addition to, and entirely
distinct from, that given every year for the service of God."[177]
Giving a second tithe today is
not discouraged by Ellen G. White, but neither is it strongly promoted
by her. While in Australia she encouraged church members to bring their
offerings to augment the fund for the building of the Sydney Sanitarium.
She reported that "Our fellow laborers in Australasia responded
cheerfully and heartily. The second tithe was set apart to increase the
building fund. Many gifts of money, labor, and material, representing
untold self-denial, were made."[178]
We are not told whether she had requested a second tithe for the project
or not. What is important is that apparently, at least on some
occasions, church members gave a second tithe.
When
the educational work was developing, the question of how to finance it
was raised and Ellen G. White was asked, "Could not the second
tithe be used for the support of the church school work?" Her
immediate answer was, "It could be used for no better
purpose."[179] But when leaders
attempted to cover nearly all of the school expenses with the second
tithe she stated, "I have been instructed that the plan of charging
students nothing for tuition, depending on the second tithe to support
the school, will always leave the school in the condition of financial
embarrassment."[180]
Nothing
more was written by her about the second tithe. It appears that she did
not consider it to be binding on the church but did not discourage those
who were willing to give it for specific projects.
VIII.
General Conclusion
It
is clear to me that the counsel Ellen G. White gives concerning tithing
as well as her constant call to church members to bring their tithes to
the Lord is not primarily based on pragmatic financial concerns but is
determined by her particular theological understanding of tithing. Her
concept of God as the righteous owner of the universe, along with His
goodness which is revealed in the constant gifts and blessings that He
has given to us, and that culminated in the supreme gift of His only
Son, provides a solid theological basis for God's claim on us, all we
have and our tithe in particular.
Tithing
was instituted by God Himself to be a blessing for a fallen race
possessed by uncontrollable selfishness. The goodness of this law is
revealed by the fact that it originated in God and was confirmed by
Jesus as of permanent value for His people. Through tithing God intended
to impress on us the reality that He is the giver of all our blessings.
He is the One who preserves our lives and we should acknowledge Him as
our Savior and Lord. He also intended to restore our personal dignity by
reinstituting us as His stewards as evidenced in the act of tithing.
Through the power of God, tithing was to be a powerful tool in
subjugating our natural selfishness.
Therefore, for Ellen G. White,
tithing was an instrument in God's hands to bless us. It was exclusively
God's property and holy. Returning it to God is a religious and moral
duty because it belongs to God and is holy. It is kept holy when church
members set it aside for the Lord and place it in His treasury at the
conference. This sacred fund is preserved holy when used by church
administrators for God's intended purpose.
For E. G. White, tithing is the
result of a personal relationship with the Lord, based on a full
commitment to Him. She motivates believers to tithe based on the fact
that Christ gave His life for them, that God is Lord over the universe,
that we have a moral responsibility to return the tithe and that funds
must be provided to take the gospel to a perishing world. If, as
promised by God, we are blessed, it is in order to enable us to give
more to God's cause.
It is the responsibility of pastors
and administrators to teach church members their responsibility to bring
a faithful tithe to the Lord. She suggests that it be set aside at home
and brought to the church on Sabbath. It is to be based on our increase
and income, but each person should be left free to determine the
details. Concerning its use, tithe is to be used for the proclamation of
the gospel by ministers and others who dedicate their lives to the
gospel ministry. For Ellen G. White, the nature of tithe-it is holy and
belongs to God-is inseparable from its use. It is God who determines how
that which belongs to Him is to be used. In this respect her role as a
special instrument of God through her prophetic ministry has been a
blessing for the church. Through her, our Lord has informed us how He
wants us to use His tithe. She corrected misuses and reaffirmed the
proper use of tithe. At the same time and under certain circumstances,
God allowed Her to appropriate her tithe to those working in the
ministry with very limited financial resources.
Although
Ellen G. White does not articulate her theology of tithing in a
systematic way, it is obvious that she had one, and that it impacted
everything she had to say about tithing. There is safety for the church
in listening to her.
_____________
[1].
The
tithing system developed slowly among Adventist pioneers. As the church
was growing it became evident that financial resources were needed to
proclaim the message and pay full-time workers. In 1858 a Bible class
under the direction of J. N. Andrews, studied the biblical principles
for the support of the ministry. As a result a plan called
"Systematic Benevolence" was formulated in 1859 and put into
practice to motivate church members to provide the funds needed. The
biblical tithing system was not originally part of it, but was later, in
1860, added to it. In the plan, tithing was limited to income from
property and those who did not have property were expected to give
personal donations. The rudimentary system was supported by E. G. White
who since 1857 had been encouraging church members to be liberal in
their giving to the cause (Testimonies, 1:170). In 1859 she
referred to the plan of Systematic Benevolence as "pleasing to
God" (Ibid., p. 190). In 1861 it was clear to her that the plan had
to include bringing to God tithes and offerings. She wrote, "Rob
not God by withholding from Him your tithes and offerings. It is the
first sacred duty to render to God a suitable proportion" (Ibid.,
p. 221). But she did not define that from which tithe was to be given
and did not specify its use. In fact, at first the pioneers did not
differentiate between the use of tithes and the use of offerings. By
1876 the leaders of the church realized that there were defects in the
plan, particularly concerning the basis on which tithe was reckoned. It
was now stated and voted that one-tenth was to be given from any income
received. Since then Ellen G. White often wrote about what constituted a
proper tithe and the specific way it should be used. For more details on
the history of tithing in the SDA Church see, Arthur L. White,
"Highlights of the Beginning of the Tithing System,"
Unpublished Ellen G. White Estate Shelf Document, 1990; Arthur L. White.,
Ellen G. White: The Early Years, vol.1 (Hagerstown, MD: Review and
Herald, 1985), pp. 380-393; "Systematic Benevolence," SDA
Encyclopedia, vol. 2, edited by Don F. Neufeld (Hagerstown, MD:
Review and Herald, 1996), pp. 735-738.
[2]. E.g., Amazing Grace,
p. 151; "Tithes and Offerings," Southern Watchman,
February 14, 1905, par. 6.
[3]. Special Testimonies
for Ministers and Workers-No. 9, p. 71.
[4]. Counsels on
Stewardship, p. 71.
[5]. "Camp Meeting at
Williamsport, Pa.," Review & Herald, August 13, 1889,
par. 8.
[6]. Manuscript Releases,
12:228.
[7]. "Tithes," Pacific
Union Recorder, October 10, 1901, par. 4.
[8]. Concerning the
connection between God's gift of Christ and all other gifts she wrote,
"The Lord has imparted to us Heaven's richest treasure in giving us
Jesus. With Him He has given us all things richly to enjoy. The
productions of the earth, the bountiful harvests, the treasures of gold
and silver are His gifts. Houses and lands, food and clothing, He has
placed in the possession of men. He asks us to acknowledge Him as the
Giver of all things; and for this reason He says, 'Of all your
possessions I reserve a tenth for myself, besides gifts and offerings,
which are to be brought into my storehouse'" ("A Test of
Gratitude and Loyalty," Review & Herald, February 4,
1902, par. 4; see also, "The Duty of Paying Tithes and
Offerings," Review & Herald, December 17, 1889,
par.2).
[9]. "Work and Baptism
of the Holy Spirit Needed," Sermons and Talks, 1:182.
[10]. Testimonies, 6:384.
[11]. "Tithes," Pacific
Union Reporter, October 10, 1901, par. 3.
[12]. Patriarchs and Prophets,
p. 525; cf. Desire of Ages, p. 616.
[13]. Patriarchs and Prophets,
p. 525.
[14]. Desire of the Ages, p.
616.
[15]. Counsels on Stewardship,
p. 73.
[16]. Testimonies, 6:384.
[17]. Counsels on Stewardship,
p. 69.
[18]. Adventist Home, pp.
25-26; Ministry of Healing, p. 356.
[19]. Spiritual Gifts, 3:254,
and Prophets and Kings, p. 183.
[20]. Patriarchs and Prophets,
p. 71, and Selected Messages, 1:230.
[21]. Desire of Ages, p. 617.
[22]. Desire of ages, p. 616.
[23]. Counsels on Stewardship,
p. 75.
[24]. Counsels on Stewardship,
p. 67.
[25]. Counsels on Stewardship,
p. 66.
[26]. Gospel Workers (1892), p.
98.
[27]. Counsels on Stewardship,
p. 46. She is discussing tithes and offerings in this statement,
suggesting that the practice of giving offerings was also instituted by
God.
[28]. She wrote, "All things in
nature testify to the tender, fatherly care of our God and to His desire
to make His children happy. His prohibitions and injunctions are not
intended merely to display His authority, but in all that He does He has
the well-being of His children in view. He does not require them to give
up anything that it would be for their best interest to retain" (Patriarchs
and Prophets, p. 599).
[29]. The phrase "tithing
system" is often used by E. G. White to refer to the law and
practice of tithing, but sometimes she seems to use it to designate the
duty and practice of bringing tithes and offerings to the Lord. In this
paper we will use it to designate only the tithing practice.
[30]. "Tithes," Pacific
Union Recorder, October 10, 1901, par. 7.
[31]. Mind, Character and
Personality, 2:566.
[32]. Selected Messages, 1:283.
[33]. "Christ's Sacrifice for
Man," Signs of the Times, June 13, 1900, par. 3.
[34]. Manuscript Releases,
2:133.
[35]. "Camp Meeting at
Williamsport, Pa.," Review & Herald, August 13, 1889,
par. 8.
[36]. Counsels on Stewardship,
p. 105.
[37]. She wrote, "When he sees a
faithful performance of duty in the payment of the tithe, he often, in
his wise providence, opens ways whereby it shall increase. Those who
have been made partakers of the grace of God should not be slow to show
their appreciation of that gift. They should not look upon the tithe as
the limit of their liberality" ("Laborers Together With
God," Review & Herald, August 24, 1886, par. 9).
[38]. "A Tests of Gratitude and
Loyalty," Review & Herald, February 4, 1902, par. 8.
The title "steward" when applied by E. G. White to humans
implies their accountability to God as well as their recognition that
they "are not proprietors." ("Tithes," Pacific
Union Recorder, October 10, 1901, par. 4).
[39]. Counsels on Stewardship,
p. 299.
[40]. Education, p. 44.
[41]. "Victory Over
Temptation," Signs of the Times, April 11, 1900, par. 7.
[42]. She comments, "The Lord has devised
this plan because it is best for us. Satan is constantly working to
foster in men worldliness, covetousness, and avarice, that he may ruin
their souls, and hinder the work of God. The Lord is seeking to
cultivate in us gratitude and liberality. He desires to free us from
selfishness, which is so offensive to Him, because it is so contrary to
His character" ("A Test of Gratitude and Loyalty," Review
& Herald, February 4, 1902, par. 6).
[43]. "Tithes," Pacific Union Recorder,
October 10, 1901, par. 3.
[44]. E.g. Counsels on Stewardship,
pp. 66, 67, 71, 93; Testimonies, 3:395; 6:386; 9:249.
[45]. Testimonies, 3:395.
[46]. Counsels on Stewardship, p. 66.
Cf. "Will a Man Rob God?," Review & Herald, May
16, 1882, par. 28.
[47]. Patriarchs and Prophets,
p. 526.
[48]. "Our Duty as Teachers and Lay
Brethren," Indiana Reporter, August 15, 1906, par. 6.
[49]. Education, p. 138.
[50]. Education, p. 139.
[51]. That insight is not new. Malachi
had already considered the withholding of tithe an immoral act, a
robbery committed against God, implying that tithing is a matter of
morality. But E. G. White has explicitly stated the idea, developed it
and phrased it in modern moral terminology.
[52]. Special Testimonies for
Ministers and Workers—No. 10, (1897), p. 16; Medical Ministry,
p. 216.
[53]. Manuscript Releases,
13:198.
[54]. Testimonies, pp. 247-248.
[55]. "The Church and Its
Mission," East Michigan Banner, April 12, 1905, par. 1.
[56]. "The Tithe: Its Use and
Abuse," General Conference Bulletin, July 1, 1897, par. 3.
The italics are in the original.
[57]. She wrote, "God has given
special direction as to the use of the tithe" (Counsels on
Stewardship, p. 101. See below for a more complete discussion on
the use of tithe.
[58]. "The church and Its Mission," East
Michigan Banner, April 12, 1905, par. 1. E. G. White has little to
say about the holiness of tithe once it achieved its sacred purpose. She
rarely addresses the issue of how pastors use their salaries. The only
significant exception appears to be in the use of money by pastors to
buy unhealthy food, particularly flesh foods: "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 by the tithe from God's storehouse permit
themselves by self-indulgence to poison the life-giving current flowing
through their veins? Will they disregard the light and warnings that God
has given them? The health of body is to be regarded as essential for
growth in grace and the acquirement of an even temper" (Testimonies,
9:159-160).
[59]. "Address and Appeal: Setting
Forth the Importance of Missionary Work," Review & Herald,
December 12. 1878, par. 9.
[60]. Testimonies, 4:337.
[61]. Testimonies, 4:474.
[62]. Counsels on Health, p.
590.
[63]. Manuscript Releases,
12:228.
[64]. "How Much Owest Thou?," Signs
of the Times, January 6, 1890, par. 4.
[65]. Testimonies, 4:119.
[66]. Testimonies, 4:474.
[67]. See, "Tithes," Pacific
Union Recorded, October 10, 1901, par. 4.
[68]. Counsels on Stewardship,
p. 73.
[69]. "How Much Owest Thou?" Signs
of the Times, January 13, 1890, par. 5.
[70]. Testimonies, 5:150:
" The only means which God has ordained to advance His cause is to
bless men with property. He gives them the sunshine and the rain; He
causes vegetation to flourish; He gives health and ability to acquire
means. All our blessings come from His bountiful hand. In turn He would
have men and women show their gratitude by returning Him a portion in
tithes and offerings-in thank offerings, in freewill offerings, in
trespass offerings."
[71]. See, Desire of Ages, p.
617.
[72]. Testimonies, 6:387.
[73]. Counsels on Stewardship,
p. 82. She wrote that statement in 1896 but modified it in 1900 in order
to acknowledge that there could be circumstances under which a person
may not be able to bring the tithe immediately to the treasury (like,
perhaps, sickness): "Strictly, honestly, and faithfully, if
possible without any failure, the tithe is to be brought to the treasury
of God"("How Much Owest Thou?," Review & Herald,
December 25, 1900 par. 5).
[74]. Patriarchs and Prophets,
p. 528.
[75]. In Heavenly Places, p.
303. The word "means" is used by E. G. White to refer
sometimes to tithes and offerings. However, that does not mean that the
two are equivalent. She always considered tithe to be unique and called
it "a special offering, for special work" ("God's Claim
Upon Us," Review & Herald, December 8, 1896, par. 2).
By its very nature tithe belongs to God and is "to be devoted
solely to the support of those who give themselves to the preaching of
the gospel" (In Heavenly Places, p. 303). We have more to
say about this below.
[76]. Counsels on Stewardship,
p. 73.
[77]. "Laborers Together with
God," Review & Herald, June 11, 1901, par. 7.
[78]. She wrote, "The Lord has
given us the privilege of becoming co-workers with him, that the truth
of heavenly origin may be placed within the reach of all, in all
countries. Man has been privileged to become and agent to workout, not
his own plans, but the plans of Heaven" ("The Duty of Paying
Tithes and Offerings," Review & Herald, December 17,
1889, par. 5).
[79]. Messages to Young People,
p. 216.
[80]. See, Counsels on
Stewardship, p. 97.
[81]. Testimonies, 6:389.
[82]. Testimonies to Ministers and
Gospel Workers, p. 305.
[83]. Counsels on Stewardship,
p. 67.
[84]. Testimonies, 3:404.
[85]. Counsels on Stewardship,
pp. 73-74.
[86]. Counsels on Stewardship,
p. 93.
[87]. Cf. Testimonies, 1:225.
[88]. See, "The Work in
Michigan," Sermons and Talks, 2:71-79. G. Edward Reid has
reprinted that article and placed useful summaries on the margin of each
page.
[89]. Ibid., p. 73.
[90]. Ibid.
[91]. Ibid., p. 74.
[92]. Ibid.
[93]. Ibid. It must be pointed out that
at the same time E. G. White encouraged church members to voice their
concerns to those who have erred (Ibid., p. 75). In 1907 she gave some
more specific advice: "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" (Gospel Workers, p. 227). That is all God
expects from church members but He comforts them saying, "Even
though the means thus consecrated be misapplied, so that it does not
accomplish the object which the donor had in view,—the glory of God
and the salvation of souls,—those who made the sacrifice in sincerity
of soul, with an eye single to the glory of God, will not lose their
reward" (Testimonies, 2:518). E. G. White also stresses
the responsibility of church leaders in the work they do and the use of
tithes and offerings: "God's treasury is to be supplied by the
tithe, which is to be regarded as a sacred fund. It is God's and it is
to be liberally given, that the work may be sustained. Those in
responsible places are to act in such a way that the people will have
firm confidence in them. These men should not be afraid to open to the
light of day everything in the management of the work" (Manuscript
Releases, 13:198).
[94]. "Tithes," Pacific
Union Recorder, October 10, 1901, par. 3.
[95]. "Holiday Gifts,"Review
& Herald, December 26, 1882, par. 16.
[96]. Ibid.
[97]. "The Duty of Paying Tithes
and Offerings," Review & Herald, December 17, 1889,
par. 1.
[98]. Counsels on Stewardship,
p. 73; cf. "The Church and Its Mission No. 1," East
Michigan Banner, January 18, 1905, par. 3.
[99]. Evangelism, p. 321.
[100]. Gospel Workers (1892), p. 98.
[101]. Testimonies, 9:251.
[102]. Gospel Workers (1915), p. 370.
[103]. Counsels on Stewardship, p. 101.
[104]. "A Test of Gratitude and Loyalty,"
Review & Herald, February 4, 1902, par. 7.
[105]. Ibid. She comments that principles found in
1 Cor 16:2 and 2 Cor 9:7 apply to tithing. The main principle is that
each person should set it apart before using the rest of the money.
[106]. Ibid., par. 8.
[107]. Testimonies to Ministers and Gospel
Workers, p. 305. In another place she states that "tithe is
paid into the conference," which in context is identified with
"the treasury" (Manuscript Releases, 7:366).
[108]. Testimonies, 9:59.
[109]. Testimonies, 6:386.
[110]. "The Bible System of Tithes and
Offerings," Signs of the Times, March 18, 1886, par. 7;
she had already stated in 1875 that "God has specified one tenth of
the increase" as tithe (Testimonies, 3:394, 408), and
repeated it in 1882, "A tithe of all our increase is the
Lord's," and then she adds, "It is holy. Nothing less than
this has he accepted in any dispensation" ("Will a Man Rob
Go?," Review and Herald, May 16, 1882, par. 27).
[111]. "The Duty of Paying Tithes and
Offerings," Review & Herald, December 17, 1889, par.
1.
[112]. Counsels on Stewardship, p. 82;
written in 1896.
[113]. Counsels on Stewardship, p. 66;
written in 1899.
[114]. Education, p. 44; written in 1903.
[115]. Counsels on Stewardship, p. 82;
written in 1875.
[116]. Testimonies, 3:394; written in
1875.
[117]. Ibid.
[118]. Testimonies, 5:149, written in
1882. In 1880 she reprimanded some who were making "their tithe as
small as possible" (Testimonies, 4:478).
[119]. Manuscript Releases, 13:281. In one
of her first articles dealing with tithes and offerings there are not
specific instructions on how to use the tithe; she simply calls church
members to bring their tithes and offerings to the Lord and not to rob
Him (Testimonies, 1:321, [1861]). In 1874 she encouraged
believers to bring their tithes and offerings in order to impart the
light of the gospel to others (Testimonies, 3:382, 389,
391-392, 395). She also used the examples of Abraham and Jacob to
support modern tithing (p. 393). But she did not distinguish the use of
tithes from the use of offerings. In 1879 she writes about spreading the
gospel through tithes and offerings (Testimonies, 4:472), but
mentions some other usages: "Institutions that are God's
instruments to carry forward His work on the earth must be sustained.
Churches must be erected, schools established, and publishing houses
furnished with facilities for doing a great work in the publication of
the truth to be sent to all parts of the world. These institutions are
ordained by God and should be sustained by tithes and liberal
offerings" (p. 464). No distinction is made here between the use of
tithes and offerings. It is in the 1890s that she received more light
from the Lord, leading her to clarify what she wrote in 1879.
Consequently, the specific use of tithes at that time began to be
differentiated from the use of offerings. "The record makes clear
that in the mid-1890s, the Lord through His messenger gave specific
instructions calling for a strict policy relating to the use of the
tithe" (
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