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You are listening to "The Way The Truth The Light Ministries" Podcast for the Seventh-day Adventist Reform Movement for the Sabbath, ending, August 8, 2009. This week's study is entitled: "The Tithes of the Lord".



Our Memory Texts: come from Malachi 3 Verse 10 and Testimonies, vol. 3.

From the Bible:

Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me now herewith, saith the LORD of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that [there shall] not [be room] enough [to receive it]. {pour...: Heb. empty out} (Malachi 3:10 KJV)

From the Spirit of Prophecy:

“God has devised a plan by which all may give as He has prospered them, and which will make giving a habit without waiting for special calls.” - Testimonies, vol. 3, p. 411.



Review Questions for the Week:

A. In what sense does the Lord say we should put Him to the test?

B. What percentage of income did the ancient Hebrews return to God?

C. Concerning tithing, what is the duty of those who preach the truth?

D. What opposite results come from giving or from retaining the tithe?

E. We express our love for Jesus by giving toward the upbuilding of His cause. Explain.



SOP Reading

Gospel Workers, pp. 224–228.

The Support of the Gospel


The Lord has made the proclamation of the gospel dependent upon the labors and the voluntary gifts of all His people. The one who proclaims the message of mercy to fallen men has another work also,--to set before the people the duty of sustaining the work of God with their means. He must teach them that a portion of their income belongs to God, and is to be sacredly devoted to His work. This lesson he should present by both precept and example; he should beware that he does not by his own course lessen the force of his teaching. {GW 224.1}

That which has been set apart according to the Scriptures as belonging to the Lord, constitutes the revenue of the gospel, and is no longer ours. It is no better than sacrilege for a man to take from God's treasury in order to serve himself or to serve others in their secular business. Some have been at fault in diverting from the altar of God that which has been especially dedicated to Him. All should regard this matter in the right light. Let no one, when brought into a strait place, take money consecrated to religious purposes, and use it for his own advantage, soothing his conscience by saying that he will repay it at some future time. Far better cut down the expenses to correspond with the income, to restrict the wants and live within the means, than to use the Lord's money for secular purposes. {GW 224.2}


The Use of the Tithe


God has given special direction as to the use of the tithe. He does not design that His work shall be crippled for want of means. That there may be no haphazard work and error, He has made our duty on these points very plain. The portion that God has reserved for Himself is not to be diverted to any other purpose than that which He has specified. Let none feel at liberty to retain their tithe, to use according to their own judgment. They are not to use it for themselves in an emergency, nor to apply it as they see fit, even in what they may regard as the Lord's work. {GW 224.3}

The minister should, by precept and example, teach the people to regard the tithe as sacred. He should not feel that he can retain and apply it according to his own judgment because he is a minister. It is not his. He is not at liberty to devote to himself whatever he thinks is his due. He should not give his influence to any plans for diverting from their legitimate use the tithes and offerings dedicated to God. They are to be placed in His treasury, and held sacred for His service as He has appointed. {GW 225.1}

God desires all His stewards to be exact in following divine arrangements. They are not to offset the Lord's plans by performing some deed of charity, or giving some gift or some offering, when or how they, the human agents, shall see fit. It is very poor policy for men to seek to improve on God's plan, and invent a makeshift, averaging up their good impulses on this and that occasion, and offsetting them against God's requirements. God calls upon all to give their influence to His own arrangement. He has made His plan known; and all who would co-operate with Him must carry out this plan, instead of daring to attempt an improvement on it. {GW 225.2}

The Lord instructed Moses, for Israel, "Thou shalt command the children of Israel, that they may bring thee pure oil olive beaten for light, to cause the lamp to burn always." [EX. 27:20.] This was to be a continual offering, that the house of God might be properly supplied with that which was necessary for His service. His people today are to remember that the house of worship is the Lord's property, and that it is to be scrupulously cared for. But the funds for this work are not to come from the tithe. {GW 226.1}

A very plain, definite message has been given to me for our people. I am bidden to tell them that they are making a mistake in applying the tithe to various objects, which, though good in themselves, are not the object to which the Lord has said that the tithe should be applied. Those who make this use of the tithe are departing from the Lord's arrangement. God will judge for these things. {GW 226.2}

One reasons that the tithe may be applied to school purposes. Still others reason that canvassers and colporteurs should be supported from the tithe. But a great mistake is made when the tithe is drawn from the object for which it is to be used -- the support of the ministers. There should be today in the field one hundred well-qualified laborers where now there is but one. {GW 226.3}


A Solemn Obligation


The tithe is sacred, reserved by God for Himself. It is to be brought into His treasury to be used to sustain the gospel laborers in their work. For a long time the Lord has been robbed because there are those who do not realize that the tithe is God's reserved portion. Some have been dissatisfied, and have said, "I will not longer pay my tithe; for I have no confidence in the way things are managed at the heart of the work." But will you rob God because you think the management of the work is not right? Make your complaint, plainly and openly, in the right spirit, to the proper ones. Send in your petitions for things to be adjusted and set in order; but do not withdraw from the work of God, and prove unfaithful, because others are not doing right. {GW 226.4}

Read carefully the third chapter of Malachi, and see what God says about the tithe. If our churches will take their stand upon the Lord's word, and be faithful in paying their tithe into His treasury, more laborers will be encouraged to take up ministerial work. More men would give themselves to the ministry were they not told of the depleted treasury. There should be an abundant supply in the Lord's treasury, and there would be if selfish hearts and hands had not withheld the tithes, or made use of them to support other lines of work. {GW 227.1}

God's reserved resources are to be used in no such haphazard way. The tithe is the Lord's, and those who meddle with it will be punished with the loss of their heavenly treasure, unless they repent. Let the work no longer be hedged up because the tithe has been diverted into various channels other than the one to which the Lord has said it should go. Provision is to be made for these other lines of work. They are to be sustained, but not from the tithe. God has not changed; the tithe is still to be used for the support of the ministry. The opening of new fields requires more ministerial efficiency than we now have, and there must be means in the treasury. {GW 227.2}

Those who go forth as ministers have a solemn responsibility devolving upon them, which is strangely neglected. Some enjoy preaching, but they do not give personal labor to the churches. There is great need of instruction concerning obligations and duties to God, especially in regard to paying an honest tithe. Our ministers would feel sadly aggrieved if they were not promptly paid for their labor; but will they consider that there must be meat in the treasure-house of God wherewith to sustain the laborers? If they fail to do their whole duty in educating the people to be faithful in paying to God His own, there will be a shortage of means in the treasury to carry forward the Lord's work. {GW 228.1}

The overseer of the flock of God should faithfully discharge his duty. If he takes the position that, because this is not pleasant to him, he will leave it for some one else to do, he is not a faithful worker. Let him read in Malachi the words of the Lord charging the people with robbery toward God in withholding the tithes. The mighty God declares, "Ye are cursed with a curse." [Mal. 3:9] When the one who ministers in word and doctrine sees the people pursuing a course that will bring this curse upon them, how can he neglect his duty to give them instruction and warning? Every church-member should be taught to be faithful in paying an honest tithe.--"Testimonies for the Church," vol. IX, pages 246-251. {GW 228.2}



Now let's get to the bible Study Questions for the Week:


1. What specific portion of all that God gives are we required to return to Him? Leviticus 27:30-32.

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. And if a man will at all redeem [ought] of his tithes, he shall add thereto the fifth [part] thereof. 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. (Leviticus 27:30-32 KJV)

“Of the means entrusted to man, God claims a certain portion - the tenth.” - The Acts of the Apostles, p. 74.

2. How does God consider the retention of tithes? Malachi 3:8-10.

Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings. Ye [are] cursed with a curse: for ye have robbed me, [even] this whole nation. Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me now herewith, saith the LORD of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that [there shall] not [be room] enough [to receive it]. {pour...: Heb. empty out} (Malachi 3:8-10 KJV)

“Let none feel at liberty to retain their tithe, to use according to their own judgment. They are not to use it for themselves in an emergency, nor to apply it as they see fit, even in what they may regard as the Lord’s work.” - Gospel Workers, p. 225. “Some have been dissatisfied and have said, ‘I will not longer pay my tithe; for I have no confidence in the way things are managed at the heart of the work.’ But will you rob God because you think the management of the work is not right? Make your complaint, plainly and openly, in the right spirit, to the proper ones. Send in your petitions for things to be adjusted and set in order; but do not withdraw from the work of God, and prove unfaithful, because others are not doing right.” - Ibid., p. 227.



3. What do the Sabbath and the tithe have in common? Exodus 31:15; Leviticus 23:3; 27:30, 32.

Six days may work be done; but in the seventh [is] the sabbath of rest, holy to the LORD: whosoever doeth [any] work in the sabbath day, he shall surely be put to death. {holy: Heb. holiness} (Exodus 31:15 KJV)

Six days shall work be done: but the seventh day [is] the sabbath of rest, an holy convocation; ye shall do no work [therein]: it [is] the sabbath of the LORD in all your dwellings. (Leviticus 23:3 KJV)

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. (Leviticus 27:30 KJV)

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. (Leviticus 27:32 KJV)

“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’ (Exodus 20:10). Man has no right nor power to substitute the first day for the seventh. He may pretend to do this; ‘nevertheless the foundation of God standeth sure’ (2 Timothy 2:19). The customs and teachings of men will not lessen the claims of the divine law. God has sanctified the seventh day. That specified portion of time, set apart by God Himself for religious worship, continues as sacred today as when first hallowed by our Creator. “In like manner a tithe of our income is ‘holy unto the Lord.’ The New Testament does not reenact the law of the tithe, as it does not that of the Sabbath; for the validity of both is assumed, and their deep spiritual import explained.” - Counsels on Stewardship, p. 66.

4. Was the tithing system only for the children of Israel, or did it exist before Sinai? Genesis 14:18-20. What is declared about the tithe in the New Testament? Matthew 23:23; Hebrews 7:8.

And Melchizedek king of Salem brought forth bread and wine: and he [was] the priest of the most high God. And he blessed him, and said, Blessed [be] Abram of the most high God, possessor of heaven and earth: And blessed be the most high God, which hath delivered thine enemies into thy hand. And he gave him tithes of all. (Genesis 14:18-20 KJV)

Woe unto you, scribes and Pharisees, hypocrites! for ye pay tithe of mint and anise and cummin, and have omitted the weightier [matters] of the law, judgment, mercy, and faith: these ought ye to have done, and not to leave the other undone. {anise: Gr. dill} (Matthew 23:23 KJV)

And here men that die receive tithes; but there he [receiveth them], of whom it is witnessed that he liveth. (Hebrews 7:8 KJV)

“The tithing system is binding upon God’s people in these last days as truly as it was upon ancient Israel.” - Gospel Workers (1892), p. 98.

5. Besides the tithe, for what else does God call? Exodus 36:3.

And they received of Moses all the offering, which the children of Israel had brought for the work of the service of the sanctuary, to make it [withal]. And they brought yet unto him free offerings every morning. (Exodus 36:3 KJV)

“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.” - Patriarchs and Prophets, p. 527. “There are even more urgent necessities upon the Israel of God in these last days than were upon ancient Israel. There is a great and important work to be accomplished in a very short time.” - Testimonies, vol. 3, p. 396.



6. What does the eighth commandment forbid, and how is it related to the tithing system? Exodus 20:15; Malachi 3:8, 9.

Thou shalt not steal. (Exodus 20:15 KJV)

Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings. Ye [are] cursed with a curse: for ye have robbed me, [even] this whole nation. (Malachi 3:8-9 KJV)

“Many in our churches are robbing God in tithes and offerings. God will execute upon them just that which He has declared. To the obedient, He will give rich blessings; to the transgressor, a curse. Every man who bears the message of truth to our churches must do his duty by warning, educating, rebuking.” - Testimonies to Ministers, p. 307. “The majority of professed Christians part with their means with great reluctance. Many of them do not give one twentieth of their income to God, and many give far less than that; while there is a large class who rob God of the little tithe, and others who will give only the tithe.” - Testimonies, vol. 4, p. 474. “Make haste, brethren, you now have [the] opportunity to be honest with God; delay not. For your soul’s sake, no longer rob God in tithes and offerings.” - The General Conference Bulletin, April 1, 1897.

7. What invitation does the Lord extend to those who are remiss in this particular? Malachi 3:7; Isaiah 55:7; Hosea 6:1. Relate the experience which took place in 1889.

Even from the days of your fathers ye are gone away from mine ordinances, and have not kept [them]. Return unto me, and I will return unto you, saith the LORD of hosts. But ye said, Wherein shall we return? (Malachi 3:7 KJV)

Let the wicked forsake his way, and the unrighteous man his thoughts: and let him return unto the LORD, and he will have mercy upon him; and to our God, for he will abundantly pardon. {the unrighteous...: Heb. the man of iniquity} {abundantly...: Heb. multiply to pardon} (Isaiah 55:7 KJV)

Come, and let us return unto the LORD: for he hath torn, and he will heal us; he hath smitten, and he will bind us up. (Hosea 6:1 KJV)

“As the sin of robbing God was presented, the people received clearer views of their duty and privilege in this matter. One brother said that for two years he had not paid his tithes, and he was in despair; but as he confessed his sin, he began to gather hope. ‘What shall I do?’ he asked. I said, ‘Give your note to the treasurer of the church; that will be businesslike.’ He thought that was a rather strange request; but he sat down, and began to write, ‘For value received, I promise to pay - .’ He looked up, as if to say, Is that the proper form in which to write out a note to the Lord? ‘Yes,’ he continued, ‘for value received. Have I not been receiving the blessings of God day after day? Have not the angels guarded me? Has not the Lord blessed me with all spiritual and temporal blessings? For value received, I promise to pay the sum of $571.50 to the church treasurer.’ After doing all he could do on his part, he was a happy man. In a few days he took up his note, and paid his tithe into the treasury. He had also made a Christmas donation of $125. Another brother gave a note for $1,000, expecting to meet it in a few weeks; and another gave a note for $300.” - Counsels on Stewardship, pp. 95, 96.



8. What will result if we are unfaithful in returning to the Lord His own? Haggai 1:5, 6, 9-11.

Now therefore thus saith the LORD of hosts; Consider your ways. {Consider...: Heb. Set your heart on your ways} Ye have sown much, and bring in little; ye eat, but ye have not enough; ye drink, but ye are not filled with drink; ye clothe you, but there is none warm; and he that earneth wages earneth wages [to put it] into a bag with holes. {with holes: Heb. pierced through} (Haggai 1:5-6 KJV)

Ye looked for much, and, lo, [it came] to little; and when ye brought [it] home, I did blow upon it. Why? saith the LORD of hosts. Because of mine house that [is] waste, and ye run every man unto his own house. {blow...: or, blow it away} Therefore the heaven over you is stayed from dew, and the earth is stayed [from] her fruit. And I called for a drought upon the land, and upon the mountains, and upon the corn, and upon the new wine, and upon the oil, and upon [that] which the ground bringeth forth, and upon men, and upon cattle, and upon all the labour of the hands. (Haggai 1:9-11 KJV)

“Those who are selfishly withholding their means need not be surprised if God’s hand scatters. That which should have been devoted to the advancement of the work and cause of God, but which has been withheld, may be entrusted to a reckless son, and he may squander it. A fine horse, the pride of a vain heart, may be found dead in the stable. Occasionally a cow may die. Losses of fruit or other crops may come. God can scatter the means He has lent to His stewards, if they refuse to use it to His glory. Some, I saw, may have none of these losses to remind them of their remissness in duty, but their cases may be the more hopeless.” - Testimonies, vol. 2, pp. 661, 662. “One word from God could withdraw the rain and cut off our supplies of food. With locust and pestilence He could destroy our crops. The Lord has borne long with the perversity of men; but He has their deeds written in the books of heaven and will repay for their unrighteousness.” - The Review and Herald, January 24, 1899. “Do not promise a portion to the Lord, and then appropriate it to your own use, lest your prayers become an abomination unto Him.” - Counsels on Stewardship, p. 78.

9. If we are faithful to return to the Lord that which is His, what will be the result? Joel 2:22-27; Malachi 3:10, 11.

Be not afraid, ye beasts of the field: for the pastures of the wilderness do spring, for the tree beareth her fruit, the fig tree and the vine do yield their strength. Be glad then, ye children of Zion, and rejoice in the LORD your God: for he hath given you the former rain moderately, and he will cause to come down for you the rain, the former rain, and the latter rain in the first [month]. {the former rain moderately: or, a teacher of righteousness} {moderately: Heb. according to righteousness} And the floors shall be full of wheat, and the fats shall overflow with wine and oil. And I will restore to you the years that the locust hath eaten, the cankerworm, and the caterpiller, and the palmerworm, my great army which I sent among you. And ye shall eat in plenty, and be satisfied, and praise the name of the LORD your God, that hath dealt wondrously with you: and my people shall never be ashamed. And ye shall know that I [am] in the midst of Israel, and [that] I [am] the LORD your God, and none else: and my people shall never be ashamed. (Joel 2:22-27 KJV)

Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me now herewith, saith the LORD of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that [there shall] not [be room] enough [to receive it]. {pour...: Heb. empty out} And I will rebuke the devourer for your sakes, and he shall not destroy the fruits of your ground; neither shall your vine cast her fruit before the time in the field, saith the LORD of hosts. {destroy: Heb. corrupt} (Malachi 3:10-11 KJV)

“Let those who are poor give what they can. However small the offering may be, the Lord will recognize the self-sacrifice and will bless the giver.” - Atlantic Union Gleaner, March 29, 1905. “In His tender mercy and unspeakable love, [God] has not only provided for the wants of the soul, but has also not been forgetful to provide for the necessities of our bodies. He has made us His almoners, and has bestowed upon us His gifts, reserving tithes and offerings for the advancement of His work. He does not ask us to give these things because He could not get along without them; for He owns all things; but He reserves them for Himself in order to give us, as His stewards, an opportunity to follow His example. He has given us the greatest gift He could possibly make, a gift of infinite value, so that it could not be said He could give a greater gift.” - The Home Missionary, December 1, 1894.



10. Since God is the owner of everything, why does He ask us to return to Him the tithes and offerings? Deuteronomy 8:2; Psalm 50:10-12; 2 Corinthians 9:7.

And thou shalt remember all the way which the LORD thy God led thee these forty years in the wilderness, to humble thee, [and] to prove thee, to know what [was] in thine heart, whether thou wouldest keep his commandments, or no. (Deuteronomy 8:2 KJV)

For every beast of the forest [is] mine, [and] the cattle upon a thousand hills. I know all the fowls of the mountains: and the wild beasts of the field [are] mine. {mine: Heb. with me} If I were hungry, I would not tell thee: for the world [is] mine, and the fulness thereof. (Psalms 50:10-12 KJV)

Every man according as he purposeth in his heart, [so let him give]; not grudgingly, or of necessity: for God loveth a cheerful giver. (2 Corinthians 9:7 KJV)

“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, which is promised to those who deal honestly with Him. . . . God’s ministers should not fail to warn the people, showing from the Bible the result of withholding the tithe.” - Pacific Union Recorder, October 10, 1901.

11. As God requires a portion of what He has given us, what should we always keep in mind? Acts 20:35; 2 Corinthians 9:6.

I have shewed you all things, how that so labouring ye ought to support the weak, and to remember the words of the Lord Jesus, how he said, It is more blessed to give than to receive. (Acts 20:35 KJV)

But this [I say], He which soweth sparingly shall reap also sparingly; and he which soweth bountifully shall reap also bountifully. (2 Corinthians 9:6 KJV)

“If you, my brethren, have become selfish and are withholding from the Lord that which you should cheerfully give to His service, then you need the blood of sprinkling thoroughly applied, consecrating you and all your possessions to God.” - Testimonies, vol. 4, pp. 122, 123. “In many places the work has been retarded because of the scarcity of means. The rebuke of God will rest upon those who do not come up to His help against the mighty powers of darkness.” - The Review and Herald, December 27, 1906. “Let us with joyful hearts bring to our Creator the first fruits of all His bounties - our choicest possessions.” - The Faith I Live By, p. 245. “The very best manner in which to give expression to our love for our Redeemer is to make offerings to bring souls to the knowledge of the truth. The plan of redemption was entirely voluntary on the part of our Redeemer, and it is the purpose of Christ that all our benevolence should be freewill offerings.” - Testimonies, vol. 3, p. 413.

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