Everyone is to be his own assessor and is left to give as he purposes in his heart. But there are those who are guilty of the same sin as Ananias and Sapphira, thinking that if they withhold a portion of what God claims in the tithing system the brethren will never know it. Thus thought the guilty couple whose example is given us as a warning. God in this case proves that He searches the heart. The motives and purposes of man cannot be hidden from Him. He has left a perpetual warning to Christians of all ages to beware of the sin to which the hearts of men are continually inclined. CCh 279.6
When a verbal or written pledge has been made in the presence of our brethren to give a certain amount, they are the visible witnesses of a contract made between ourselves and God. The pledge is not made to man, but to God, and is as a written note given to a neighbor. No legal bond is more binding upon the Christian for the payment of money than a pledge made to God. CCh 280.1
Persons who thus pledge to their fellow men do not generally think of asking to be released from their pledges. A vow made to God, the Giver of all favors, is of still greater importance; then why should we seek to be released from our vows to God? Will man consider his promise less binding because made to God? Because his vow will not be put to trial in courts of justice, is it less valid? Will a man who professes to be saved by the blood of the infinite sacrifice of Jesus Christ, “rob God”? Are not his vows and his actions weighed in the balances of justice in the heavenly courts? CCh 280.2
A church is responsible for the pledges of its individual members. If they see that there is a brother who is neglecting to fulfill his vows, they should labor with him kindly but plainly. If he is not in circumstances which render it possible for him to pay his vow, and he is a worthy member and has a willing heart, then let the church compassionately help him. Thus they can bridge over the difficulty and receive a blessing themselves.515Testimonies for the Church 4:469-476 CCh 280.3