God provided bread for His people in the wilderness by a miracle of mercy, and He could have provided everything necessary for religious service; but He did not, because in His infinite wisdom He saw that the moral discipline of His people depended upon their co-operating with Him, every one of them doing something. As long as the truth is progressive, the claims of God rest upon men to give of that which He has entrusted to them for this very purpose. God, the Creator of man, by instituting the plan of systematic benevolence, has made the work bear equally upon all according to their several abilities. 1TT 548.1
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. 1TT 548.2
Although no visible marks of God's displeasure follow the repetition of the sin of Ananias and Sapphira now, yet the sin is just as heinous in the sight of God and will as surely be visited upon the transgressor in the day of judgment, and many will feel the curse of God even in this life. When a pledge is made to the cause, it is a vow made to God and should be sacredly kept. In the sight of God it is no better than sacrilege to appropriate to our own use that which has been once pledged to advance His sacred work. 1TT 549.1