God works through human instrumentalities; and whoever shall awaken the consciences of men, provoking them to good works and a real interest in the advancement of the cause of truth, does not do it of himself, but by the Spirit of God which worketh in him. Pledges made under these circumstances are of a sacred character, being the fruit of the work of the Spirit of God. When these pledges are canceled, Heaven accepts the offering, and these liberal workers are credited for so much treasure invested in the bank of heaven. Such are laying up a good foundation against the time to come, that they may lay hold on eternal life.... CS 309.1
One of the greatest sins in the Christian world of today, is dissembling and covetousness in dealing with God. There is an increasing carelessness on the part of many in regard to meeting their pledges to the various institutions and religious enterprises. Many look upon the act of pledging as though it imposed no obligation to pay. If they think that their money will bring them considerable profit by being invested in bank stock or in merchandise, or if there are individuals connected with the institution which they have pledged to help to whom they take exceptions, they feel perfectly free to use their means as they please. This lack of integrity is prevailing to quite an extent among those who profess to be keeping the commandments of God, and looking for the soon appearing of their Lord and Saviour.... CS 309.2
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. CS 310.1
God would have the members of His church consider their obligations to Him as binding as their indebtedness to the merchant or the market. Let everyone review his past life and see if any unpaid, unredeemed pledges have been neglected, and then make extra exertions to pay the “uttermost farthing;” for we must all meet and abide the final issue of a tribunal where nothing will stand the test but integrity and veracity.—Testimonies for the Church 4:473-476. CS 310.2