Not only does the Lord claim the tithe as His own, but He tells us how it should be reserved for Him. He says, “Honor the Lord with thy substance, and with the first fruits of all thine increase.” This does not teach that we are to spend our means on ourselves, and bring to the Lord the remnant, even though it should be otherwise an honest tithe. Let God's portion be first set apart.—The Review and Herald, February 4, 1902. CS 81.1
We are not to consecrate to Him what remains of our income after all our real or imaginary wants are satisfied; but before any portion is consumed, we should set apart that which God has specified as His. CS 81.2
Many persons will meet all inferior demands and dues, and leave to God only the last gleanings, if there be any. If not, His cause must wait till a more convenient season.—The Review and Herald, May 16, 1882. CS 81.3