Educational

1. TITHES
AND
OFFERINGS

2. PART 2
GOD’S STOREHOUSE

3. God’s Storehouse
“Bring ye all the tithes into the
storehouse, that there may be
meat in mine house...
Malachi 3:7

4. Two Storehouses
0 There are only two places in the universe where we
can place our treasures,--in God's storehouse or in
Satan's; and all that is not devoted to God's service
is counted on Satan's side, and goes to strengthen
his cause. The Lord designs that the means entrusted
to us shall be used in building up His kingdom. His
goods are entrusted to His stewards that they may be
carefully traded upon, and bring back a revenue to
Him in the saving of souls. These souls in their turn
will become stewards of trust, cooperating with Christ
to further the interests of God's cause. CS 35.4

5. The Lord’s treasury
0 In directly supporting neglected white & black pastors in
the south and aged pastors, EGW said:
0“I have myself appropriated my tithe to the most
needy cases brought to my notice. I have been
instructed to do this; and as the money is not
withheld from the Lord's treasury, it is not a
matter that should be commented upon; for it will
necessitate my making known these matters,
which I do not desire to do, because it is not best.”
{Spalding & Magan 215.4}

6. Divine Accountability
Should we compare our offerings with
those which were constantly required of
the Jews, we would find that we fall far
below them in beneficence. Their
contributions amounted to fully
one-fourth
of their entire income.
{RH, January 4, 1881 par. 5}

7. Divine Accountability
0A conscientious few made returns to God of
about one third of all their income for the
benefit of religious interests and for the poor.
{4T 467.2}
0No less than one third of their income was
devoted to sacred and religious purposes. {3T
395.3}
0The contributions required of the Hebrews for
religious and charitable purposes amounted
to fully one-fourth of their income. {PH148 7.2}

8. God’s System: Part A
0The Tithe unto the Levite
0Leviticus 27:30: And all the tithe of the
land, [whether] of the seed of the land, [or]
of the fruit of the tree, [is] the LORD'S: [it is]
holy unto the LORD.
0Leviticus 27:32 And concerning the tithe of
the herd, or of the flock, [even] of
whatsoever passeth under the rod, the tenth
shall be holy unto the LORD.

9. God’s System: Part A
0The Tithe unto the Levite
0Numbers 18:24 But the tithes of the
children of Israel, which they offer [as] an
heave offering unto the LORD, I have given
to the Levites to inherit: therefore I have
said unto them, Among the children of Israel
they shall have no inheritance.

10. God’s System: Part A
0The Tithe unto the Levite
0Numbers 18:26 Thus speak unto the
Levites, and say unto them, When ye
take of the children of Israel the tithes
which I have given you from them for
your inheritance, then ye shall offer up
an heave offering of it for the LORD,
[even] a tenth [part] of the tithe.

11. God’s System: Part A
0The Tithe unto the Levite
0Hebrews 7:5 And verily they that are
of the sons of Levi, who receive the
office of the priesthood, have a
commandment to take tithes of the
people according to the law, that is, of
their brethren, though they come out
of the loins of Abraham.

12. God’s System: Part B
0The Second Tithe
0Deut. 14:22-29 Thou shalt truly tithe all the
increase of thy seed, that the field bringeth
forth year by year. And 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 thy herds and of thy flocks;
that thou mayest learn to fear the LORD thy
God always.

13. Deuteronomy 14:22-29
And if the way be too long for thee, so that thou
art not able to carry it; or if the place be too far
from thee, which the LORD thy God shall
choose to set his name there, when the LORD
thy God hath blessed thee.
Then shalt thou turn it into money, and bind up
the money in thine hand, and shalt go unto the
place which the LORD thy God shall choose.

14. Deuteronomy 14:22-29
And thou shalt bestow that money for
whatsoever thy soul lusteth after, for oxen, or
for sheep, or for wine, or for strong drink, or for
whatsoever thy soul desireth: and thou shalt eat
there before the LORD thy God, and thou
shalt rejoice, thou, and thine household,
And the Levite that is within thy gates; thou shalt
not forsake him; for he hath no part nor
inheritance with thee.

15. Deuteronomy 14:22-29
At the end of three years thou shalt bring forth
all the tithe of thine increase the same year, and
shalt lay it up within thy gates:
And the Levite, (because he hath no part nor
inheritance with thee,) and the stranger, and the
fatherless, and the widow, which are within
thy gates, shall come, and shall eat and be
satisfied; that the LORD thy God may bless thee
in all the work of thine hand which thou doest.

16. Second Tithe Break Down
0They are to tithe of all their crops and herds
0They are to bring this tithe to the sanctuary
as goods or converted to money
0They may use it for what they want to eat
0They are to use it for rejoicing at the feasts
0They use it to provide for the Levite, widow,
stranger and orphan at the convocations
0They are to collect it in cycles of three years
0They will be blessed of God for obeying Him

17. Second Tithe- PH 148 7.2
To promote the assembling of the people for
religious services, as well as to provide for the poor,
anciently 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." 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 firstling of thy herds and of thy flocks' that thou
mayest learn to fear the Lord thy God always." 

18. Second Tithe- PH 148 7.2
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, a special portion to the priests, the
offerers were to use the remainder for a religious
feast, in which the Levites, the stranger, the
fatherless, and the widow participate. 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." This tithe would provide a fund for the uses
of charity and hospitality. 

19. Second Tithe- PH 148 7.2
The contributions required of the Hebrews for religious
and charitable purposes amounted to fully one-fourth
of their income. So heavy a tax upon the resources of
the people might be expected to reduce them to poverty;
but, on the contrary, the faithful observance of these
regulations was one of the conditions of their prosperity.
(Malachi 3:11). Shall we, who enjoy the full light and
privileges of the gospel, be content to give less to
God than was given by those who lived in the former,
less favored dispensation? Nay, as the blessings we
enjoy are greater, are not our obligations
correspondingly increased?

20. Second Tithe Uses
0Camp Meetings/ Convocations - PH 148, 7.2,
Dt. 12:11-19, Dt. 16:11-14
0Hospitality/Meetings at Home- PH 148, 7.2
0Missionary Work- Letter 103,1905, p. 5
0Relief of poor- Ed. 44.2, PH 148, 7.2
0Benevolent uses(i.e. publishing)- PH 148,
7.2
0Building Funds- Needs, July 4, 1903 par. 21

21. God’s System: Part C
0The payment of the tithe was but a part of
God's plan for the support of His service.
Numerous gifts and offerings were divinely
specified. Under the Jewish system the people
were taught to cherish a spirit of liberality
both in sustaining the cause of God and in
supplying the wants of the needy. For special
occasions there were freewill offerings. At
the harvest and the vintage, the first fruits of
the field--corn, wine, and oil--were
consecrated as an offering to the Lord. 

22. God’s System: Part C
The gleanings and the corners of the field
were reserved for the poor. The first fruits of
the wool when the sheep were shorn, of the
grain when the wheat was threshed, were set
apart for God. So also were the first-born of all
animals, and a redemption price was paid
for the first-born son. The first fruits were to
be presented before the Lord at the sanctuary
and were then devoted to the use of the priests.
{AA 336.3}

23. God’s System: Part C
0Then there were the sacrificial
offerings, the trespass offerings, the
sin offerings, and the remission of all
debts every seventh year. There were
also numerous expenses for
hospitalities and gifts to the poor, and
there were assessments upon their
property. {4T 467.1}

24. God’s System: Part D
0Besides all these systematic and
regular donations there were special
objects calling for freewill offerings,
such as the tabernacle built in the
wilderness and the temple erected at
Jerusalem. These drafts were made by
God upon the people for their own good,
as well as to sustain His service. {4T
467.2}

25. The Value of Money
Money has great value, because it can do great
good. In the hands of God's children it is food for
the hungry, drink for the thirsty, and clothing for
the naked. It is a defense for the oppressed, and a
means of help to the sick. But money is of no
more value than sand, only as it is put to use in
a)providing for the necessities of life, b)in
blessing others, and c)advancing the cause of
Christ.--COL p. 351

26. A Two-fold Focus
• Remember that he will one day say, "Give an account
of thy stewardship." Let us invest in the bank of
Heaven the means intrusted to our care, by using it to
supply the wants of the needy or to advance the
cause of God. {ST, March 31, 1887 par. 14}
• Under the Jewish system the people were taught to
cherish a spirit of liberality both in sustaining the
cause of God and in supplying the wants of the
needy… {AA 336.3}

27. A Two-fold Focus
0By a chain of circumstances which would call
forth his charities, He bestows upon man the
best means of cultivating benevolence and
keeps him habitually giving to help the poor
and to advance His cause. {3T 382.5}
0Rightly directed benevolence draws upon the
mental and moral energies of men, and excites
them to most healthful action in blessing the
needy and in advancing the cause of God. {3T
401.1}

28. Mrs. White’s Example
“We are trying to help in every way
possible. There were needy, from the
failure of the banks has brought great
distress, but I am circulating around and
helping all I see in distress. Our means are
very limited, but I hire [borrow] money
to supply the necessities.”
EGW Diary, Australia, 1895

29. Not our work?
0The Lord has marked out our way of working. As a
people we are not to imitate and fall in with
Salvation Army methods. This is not the work
that the Lord has given us to do… The Salvation
Army workers are trying to save the neglected,
downtrodden ones. Discourage them not. Let them
do that class of work by their own methods and in
their own way. But the Lord has plainly pointed out
the work that Seventh-day Adventists are to do.
Camp meetings and tent meetings are to be held. The
truth for this time is to be proclaimed. {8T 184.3}

30. The Very Work…
The world may condemn us for using our
means in building meeting-houses, in
feeding the hungry, in helping the
oppressed and suffering out of their
difficulties; but the Lord says that this is
the very work that should be done
with his intrusted capital.
{RH, April 7, 1896 par. 6}

31. Contextual Clarity on Charity
But thou must eat them before the LORD
thy God in the place which the LORD thy
God shall choose, thou, and thy son, and
thy daughter, and thy manservant, and thy
maidservant, and the Levite that is
within thy gates: and thou shalt rejoice
before the LORD thy God in all that thou
puttest thine hands unto.
Deut. 12:18 (see also Deut. 14:29)

32. Contextual Clarity on Charity
The most liberal donations for the cause
of God or the relief of the needy, come
from the poor man's purse, while many to
whom the Lord has committed an
abundance for this very purpose, see not
the necessity for means to advance the
truth, and hear not the cries of the poor
among them. RH, Feb. 9, 1886 par. 6

33. Contextual Clarity on Charity
All the riches intrusted to man will prove
only a curse, unless he employs them to
relieve his own daily wants and the
wants of the needy around him, and to
glorify God by advancing his cause in
the earth.
{RH, February 9, 1886 par. 15}

34. Christ’s Representatives
Christ places the poor among us as His
representatives. "I was an hungered," He
says, "and ye gave Me no meat: I was
thirsty, and ye gave Me no drink." Christ
identifies Himself with suffering
humanity in the persons of the suffering
children of men. He makes their necessities
His own and takes to His bosom their woes.
{3T 391.2}

35. James 2:15
If a brother or sister be naked, and
destitute of daily food, And one of you say
unto them, Depart in peace, be ye warmed
and filled; notwithstanding ye give them
not those things which are needful to the
body; what doth it profit?
Even so faith, if it hath not works, is dead,
being alone.
James 2:15-17

36. God’s Timetable
The Lord requires gifts to be made at
stated times, being so arranged that giving
will become habit and benevolence be felt to
be a Christian duty. The heart, opened by one
gift, is not to have time to become selfishly
cold and to close before the next is bestowed.
The stream is to be continually flowing,
thus keeping open the channel by acts of
benevolence. {3T 393.2}

37. A Living Test
They are not to bring a yearly gift
merely, but should also freely
present a weekly and monthly
offering before the Lord. This work
is left to the people, for it is to be to
them a weekly, monthly, living
test. {1T 237.1}

38. A Constant Practice
This system is so arranged that men may give
something from their wages every day and lay by
for their Lord a portion of the profits of every
investment. The constant practice of God's plan of
systematic benevolence weakens covetousness and
strengthens benevolence… God requires an
appropriation of means for benevolent objects
every week, that in the frequent exercise of this
good quality the heart may be kept open like a
flowing stream and not allowed to close up. {3T
548.3}

39. Regularly and Systematically
He has specified tithes and offerings as the measure
of our obligation. And he desires us to give
regularly and systematically. Paul wrote to the
church at Corinth, "Concerning the collection for the
saints, as I have given order to the churches of
Galatia, even so do ye. Upon the first day of the
week, let every one of you lay by him in store, as
God hath prospered him." Let each regularly
examine his income, which is all a blessing from
God, and set apart the tithe as a separate fund, to be
a sacredly the Lord's. {RH, May 9, 1893 par. 16}

40. Recap
0 God invites us to receive a blessing in Malachi 3
0 Malachi 3 is to instruct us in righteousness
0 God only desires and accepts freewill offerings
0 There is such thing as a freewill “requirement”
0 God’s principles of stewardship are eternal
0 God’s storehouse- funds are used for His cause
0 Giving directly is not withholding from the treasury
0 OT people gave 1/4 to 1/3 of their income
0 This was composed of “tithes and offerings”

41. Recap continued
0 Part A- the Tithe unto the Levite is for support of gospel ministry
0 Part B- Gifts and Offerings:
0 1)Second Tithe- in OT was for convocations abroad and at home;
contemporary uses include camps, charities, relief of poor publishing,
hospitalities, building funds, missionary work;
0 2)first fruits, firstborn, and land tax; offerings- sin, trespass, freewill,
burnt, thank, vows, Sabbaths, feasts; 7 yr & Jubilee debt remissions;
gifts to the poor;
0 3) special offerings for specific needs/projects (i.e. the temple)
0 All our resources are to be used to: provide for our necessities, fund
the cause of God and to provide for the wants of the needy.
0 God has a timetable to make giving habitual/regular