The tithing system reaches back beyond the days of Moses. Men were required to offer to God gifts for religious purposes before the definite system was given to Moses, even as far back as the days of Adam. In complying with God's requirements, they were to manifest in offerings their appreciation of His mercies and blessings to them. This was continued through successive generations, and was carried out by Abraham, who gave tithes to Melchizedek, the priest of the most high God. The same principle existed in the days of Job. Jacob, when at Bethel, an exile and penniless wanderer, lay down at night, solitary and alone, with a rock for his pillow, and there promised the Lord: “Of all that Thou shalt give me I will surely give the tenth unto Thee.” Genesis 28:22. God does not compel men to give. All that they give must be voluntary. He will not have His treasury replenished with unwilling offerings. 1TT 372.1
The Lord designed to bring man into close relationship with Himself and into sympathy and love with his fellow men by placing upon him responsibilities in deeds that would counteract selfishness and strengthen his love for God and man. The plan of system in benevolence God designed for the good of man, who is inclined to be selfish and to close his heart to generous deeds. 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. 1TT 373.1