What Is the Tithe? When and Where Should It Be Paid?

Notes

1. The tithe is one-tenth of all man's income. What is the meaning of the word "income"? Webster defines it as follows: "That gain which proceeds from labor, business, or property of any kind; the produce of a farm; the rent of houses; the proceeds of professional business; the profits of commerce or of occupation; the interest of money or stock in funds, etc.; revenue; receipts; especially the annual receipts of a private person or corporation from property; as, a large income, a limited income."

This is a very different word from "increase," which means to "become greater in bulk, quantity, number, degree, value, intensity, authority, reputation, etc.; to grow; to augment; to advance."

The definition of income is very clear. Man's income is what comes in as gain from all sources, rents, labor, business, or property, interest, proceeds of stock, salary, etc. One-tenth of all that income God claims as His own, with which He proposes to sustain His ministers.

2. Some think it a difficult matter to determine just what is the tenth of their income. Suppose you should rent your farm for one-half of all its produce, the renter to have the one-half for his labor in working the farm, and you the other half. Would you consider it a hard task to determine what your share of the proceeds of that farm were? The renter who would not think carefully enough to divide the proceeds of your farm with you, according to the contract, in every item of its products, you would soon judge unworthy to act as a steward of your goods, and he would be asked to vacate. It is true that we can not enter into a single transaction or enterprise that brings into our hands gain but what God is to be considered in the dividends. This is one of the blessed fruits of tithing.

But many think they are paying a tithe when they are coming far short of doing so. They freely consume the products of the farm, and simply pay a tithe on what they sell. This is not tithing. Jacob said: "Of all that Thou shalt give me, I will surely give the tenth unto Thee." Our living is to come out of the nine-tenths, after the tithe has been taken out for God. Not only does God ask for a tithe of the grain, cattle, horses, sheep, fruit, vegetables, but of honey, oil, etc.—a tithe of all. See Matt. 23:23; Lev. 27:30-33; 2 Chron. 31:5, 6. It may be hard to know the cash value of the garden, the fruit, milk, butter, etc., that we daily eat from the farm. We have known brethren to estimate the value of their garden from ten to sixty dollars, according to its size. If the garden is worth twenty dollars in the support of the family, we can easily find what the tithe would be. We have known the sisters to test by weight the amount of butter and milk used in the family for a few weeks, and then pay a tithe on the same amount for each week during the year.

3. Not only does the Lord ask the tenth, but this tenth is to be taken from our income as the first-fruits. Few persons who do not keep a strict account of all they receive are aware of how much they have had during the year. When they neglect to pay their tithes till the last of the quarter, or the last of the year, Satan makes them often feel very poor, and often they give much less than the tithe. Upon the receipt of means, the tithe should always be taken out first, and laid aside as sacred to the Lord, and as soon as possible sent to the treasury.

4. "Great objects are accomplished by this system. If one and all would accept it, each would be made a vigilant and faithful treasurer of God; and there would be no want of means to carry forward the great work of sounding the last message of warning to the world. The treasury will be full if all adopt this system, and contributors will not be left the poorer."—Testimonies, Vol. 3, page 389.

5. "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 any emergency, nor to apply it as they see fit, even in what they may regard as the Lord's work."—Mrs. E. G. White, in Review and Herald, Nov. 10, 1896.

6. The counsel of the servants of God of long experience should be cherished by those of less experience; for it is invaluable to the cause of God.