As to the amount required, God has specified one tenth of the increase. This is left to the conscience and benevolence of men, whose judgment in this tithing system should have free play. And while it is left free to the conscience, a plan has been laid out definite enough for all. No compulsion is required. 1TT 373.2
God called for men in the Mosaic dispensation to give the tenth of all their increase. He committed to their trust the things of this life, talents to be improved and returned to Him. He has required a tenth, and this He claims as the very least that man should return to Him. He says: I give you nine tenths, while I require one tenth; that is Mine. When men withhold the one tenth, they rob God. Sin offerings, peace offerings, and thank offerings were also required in addition to the tenth of the increase. 1TT 373.3
All that is withheld of that which God claims, the tenth of the increase, is recorded in the books of heaven against the withholders, as robbery. Such defraud their Creator; and when this sin of neglect is brought before them, it is not enough for them to change their course and begin to work from that time upon the right principle. This will not correct the figures made in the heavenly record for embezzling the property committed to them in trust to be returned to the Lender. Repentance for unfaithful dealing with God, and for base ingratitude, is required. 1TT 373.4
“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.” Malachi 3:8-10. A promise is here given that, if all the tithes are brought into the storehouse, a blessing from God will be poured upon the obedient. 1TT 374.1
“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. And all nations shall call you blessed: for ye shall be a delightsome land, saith the Lord of hosts.” Verses 11, 12. If all who profess the truth will come up to the claims of God in giving the tenth, which God says is His, the treasury will be abundantly supplied with means to carry forward the great work for the salvation of man. 1TT 374.2
God gives man nine tenths, while He claims one tenth for sacred purposes, as He has given man six days for his own work and has reserved and set apart the seventh day to Himself. For, like the Sabbath, a tenth of the increase is sacred; God has reserved it for Himself. He will carry forward His work upon the earth with the increase of the means that He has entrusted to man. 1TT 374.3
God required of His ancient people three yearly gatherings. “Three times in a year shall all thy males appear before the Lord thy God in the place which He shall choose; in the Feast of Unleavened Bread, and in the Feast of Weeks, and in the Feast of Tabernacles: and they shall not appear before the Lord empty: every man shall give as he is able, according to the blessing of the Lord thy God which He hath given thee.” Deuteronomy 16:16, 17. No less than one third of their income was devoted to sacred and religious purposes. 1TT 374.4
Whenever God's people, in any period of the world, have cheerfully and willingly carried out His plan in systematic benevolence and in gifts and offerings, they have realized the standing promise that prosperity should attend all their labors just in proportion as they obeyed His requirements. When they acknowledged the claims of God and complied with His requirements, honoring Him with their substance, their barns were filled with plenty. But when they robbed God in tithes and in offerings they were made to realize that they were not only robbing Him but themselves, for He limited His blessings to them just in proportion as they limited their offerings to Him. 1TT 375.1