These articles mainly come from the pen of Ellen G White.
This is a key article on the system of systematic benevolence (tithing).
"His design in the plan of systematic giving was to bring man into close relationship with his Creator and in sympathy and love with his fellow-men, thus placing upon him responsibilities that would counteract selfishness and strengthen disinterested, generous impulses. Man is inclined to be selfish, and to close his heart to generous deeds. The Lord, by requiring gifts to be made at stated times, designed that giving should become a habit, and be looked upon as a Christian duty. The heart, opened by one gift, was not to have time to close and become selfishly cold, before another offering was bestowed."
Ms17-1897
This article calls for tithe to be solely used for support of the work of ministers:
"Those who have used the tithe money to supply the common necessities of the house of God, have taken the money that should go to sustain ministers in doing His work, in preparing the way for Christ’s second appearing. ... This work is something of which all who have taken a part in should be ashamed. They have used their influence to withdraw from God’s treasury a fund that is consecrated to a sacred purpose. From those who do this, the blessing of the Lord will be removed."
Ms82-1904
In this brief manscript dating from 1904, multiple clear statements are made that the tithe is to be used for only one purpose: the work of ministers.
"The tithe is to be used for one purpose—to sustain the ministers whom the Lord has appointed to do His work. It is to be used to support those who speak the words of life to the people and carry the burden of the flock of God."
"The question in regard to applying the tithes for incidental expenses connected with the church is referred to. You say that this has not been done in Oakland for years. I am glad to hear this. I answer in accordance with the light recently given me of God, and which has led me to write so much on this matter, that it is a mistake for our churches to appropriate the tithe for any other purpose than to sustain the ministry. The Lord will not work in your favor if you do this. {Lt 81, 1897, par. 1}" {Lt 81, 1897, par. 1}
Here is a key paragraph: "Every one who is honored in being a steward of God should carefully guard the tithe fund. The Lord does not sanction the borrowing of this money for any other purpose." {Ms 139, 1898, par. 69} Read more paragraphs here.
"Faithful Stewardship, Chapter 20, Testimonies For The Church, Vol. 9 249 [1909}
This is one of the most important documents on tithing because it provides clear direction on our obligation to pay tithe even if we don't agree with what is going on in the conference. The statement first appeared in 1891, then in 1907, then in this testimony article in 1909.
Note a few key statements:
"That there may be no haphazard work and no 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."
"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."
"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."
There are similar statements in other document: "
"Michigan has a standing account against her in the books of heaven, and the other states are equally delinquent. One and another are becoming dissatisfied, and saying, 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 petition 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." {Ms 7, 1891, par. 26}
"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." {Ms33-1907 par. 16}
This is a very lengthy document, but is worth reading since it addresses individuals who were suggesting that the churh was Babylon. There are also a few statements on Tithe:
"When anyone arises claiming to have great light, and yet advocate the tearing down of that which the Lord through His human agents is building up, they are greatly deceived, and are not working along the lines where Christ is working. Those who assert that the Seventh-day Adventist churches constitute Babylon, or any part of Babylon, might better stay at home. Let them stop to consider what is the message to be borne at this time. In the place of working with divine agencies to prepare a people to stand in the day of the Lord, they have taken their stand with him who is an accuser of the brethren, who accuses them before God day and night. Satanic agencies have been moved from beneath, and they have inspired men to unite in a confederacy of evil, that they may perplex, harass, and cause the people of God great distress." {EA 92.4}
"I understand that you are also teaching that we should not pay tithe. My brother, take off your shoes from off your feet; for the place whereon you stand is holy ground. The Lord has spoken in regard to tithe paying, saying, “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 pour you out a blessing that there shall not be (490) room enough to receive it.” But while he pronounces a blessing upon those who bring in their tithes, he pronounces a curse upon those who withheld them. Very recently I have had direct light from the Lord upon this question, and I was shown that Seventh-day Adventists are robbing God in tithes and offerings. I saw that Malachi stated the case as it really is today. How dare any man even think in his heart to withhold tithes and offerings from the Lord. Where my brother, you have stepped out of the path, get your feet back again into the strait path." {EA 102.7}
These quotes from the writings from Ellen White. They are strong! Hardly known unfortunately. Must read.
"All around us souls are perishing in their sins. But how few are really burdened over the matter. The world is perishing in its misery; but this hardly moves even those who claim to believe the highest and most far-reaching truth ever given to mortals. There is a lack of that love which led Christ to leave His heavenly home and take man’s nature, that humanity might touch humanity, and draw humanity to divinity. There is a stupor, a paralysis, upon the people of God, which keeps them from understanding what is needed for this time. {Ms 139, 1898, par. 2}. God’s people are on trial before the heavenly universe; but the scantiness of their gifts and offerings, and the feebleness of their efforts in God’s service, mark them as unfaithful stewards. If what they are doing were the best they could do, condemnation would not come upon them; but with their resources they could do much more. The world knows, and they know, that they have, to a great degree, lost the spirit of self-denial and cross-bearing." {Ms 139, 1898, par. 3}
Ellen White had no problem with non-conference entities entering God's mission field and being supported with funds. Sometimes committees who were exercising "kingly power" would refuse to fund such efforts—like the work at Madison College in The South in her day—greatly hindering the advance of God's work. However, she did not call for tithe monies to be used in this work.
Ellen White to encourage Professor Magan who co-founded Madison College with Sutherland. Noting that Magan was experienced, had raised funds for projects in the past, she specifically admonished,
"You have in the past done much to bring means into circulation in the work of God. And you need not now feel troubled about accepting gifts and freewill offerings; for you will need them in the work of preparing young men and young women to labor in the Lord’s vineyard. As you carry on this work in harmony with the Lord’s bidding, you are not to be kept on a constant strain to know how to secure the means you need in order to go forward. The Lord forbids the setting up of walls and bands around workers of experience who are faithfully acting their God-appointed part."{Lt 168, 1907, par. 5}
Letter to A. G. Daniells on the danger of small groups of individuals exercising kingly power over financial appropriations and thus hindering the advance of God's work. Please remember in reading this that God is concerned about taking the gospel to the entire planet and that God raises up people to do a special work in this regard. Sometimes, even well-meaning, cautious, decisions can make decisions that limit God.
"The Lord desires to break up the course of precision which has become so firmly established, which has hindered instead of advancing His work. He desires His people to remember that there is a large space over which the light of present truth is to be shed. Divine wisdom must have abundant room in which to work. It is to advance without asking permission or support from those who have taken to themselves a kingly power." {Lt 60, 1901, par. 2} In the past, one set of men have tried to keep in their own hands the control of all the means coming from the churches and have used this means in a most disproportionate manner, erecting expensive buildings where such <large> buildings were unnecessary and uncalled for, and leaving needy places without help or encouragement. They have taken upon themselves the grave responsibility of retarding the work where the work should have been advanced <a hundredfold>. It has been left to a few supposed kingly minds to say what fields should be worked and what fields should be left unworked. {Lt 60, 1901, par. 3} Read Be Wary Of Hindering God's Work to learn more.
In a letter found in Testimonies For The Church, Vol. 3, written to a pastor who is described as lazy and unqualified to be a pastor, she admonishes him to leave the ministry. In this letter she makes statements that it is poor policy to support unworthy pastors from the tithe. Here are the two key statements:
"Brother R is too cold and unsympathizing. He does not come directly to hearts by the Christian simplicity, tenderness, and love which characterized the life of Christ. In this respect it is essential that every man who labors for the salvation of souls should imitate the pattern given him in the life of Christ. If men fail to educate themselves to become workers in the vineyard of the Lord, they might better be spared than not. It would be poor policy to support from the treasury of God those who really mar and injure His work, and who are constantly lowering the standard of Christianity. {3T 553.2} .... You have passed days in easy indolence without benefiting anyone, and then your conscience could permit you without compunction to bring in time mostly spent in indolence and to receive pay from God’s treasury. {3T 560.1}
Note that she makes these statements in a letter in which she admonishes the pastor that he should not be receiving the tithe because he was not worthy. She is not saying that tithe should be withheld!
She makes a strong statement about poor policy in doing what we feel is best with tithe:
"It is a very poor policy for men to seek to improve on God’s plan [Tithing plan], and invent a makeshift, averaging up their good impulses in this and that instance, and offsetting them against all that is required by God. God calls upon you to give every jot of influence to His own arrangement and ordinances. We are to strike true and faithful figures in tithing, and then say to the Lord, I have done as thou hast commanded me. If you will honor me by trusting me with thy goods to trade upon, I will by thy grace be a faithful steward, doing all in my power to bring meat to Thy house, and I will seek to instruct others how to work in the same lines. {Ms 42, 1898, par. 16} Bear in mind, “Moreover, it is required of a steward that he be found faithful.” [Verse 2.] Men who have large responsibilities are to be sure that they are not robbing God in any jots or tittles, when so much is involved, as is so plainly stated in Malachi. Here we are told that a blessing is given for a faith disposition of the tithes, and a curse for the covetous retention of the money which should flow into the treasury. They ought we not to be sure to work on the safe side, so dealing with God in handling the property lent us on trust that no shadow of reproach will fall on us?" {Ms 42, 1898, par. 17}
The 1889 Two-Part Tithe Study Online. The 1889 Two-Part Study PDF to Download
The Entire Quarterly To Download
This symposium included an introduction by Pastor Knox who was the Californial Conference President, a Bible Study by J. O Corliss (Australian Pastor), an article by Ellen White on faithful stewardship and a summary by M. C. Wilcox. Many individuals were apparently not returning their tithe to the conference and the conference organized a conference to address the challenge.