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The Back Tithe is God's Property CS 96

Many have long neglected to deal honestly with their Maker. Failing to lay aside the tithe weekly, they have let it accumulate, until it amounts to a large sum, and now they are very reluctant to make the matter right. This back tithe they keep, using it as their own. But it is God's property, which they have refused to put into His treasury.—The Review and Herald, December 23, 1890. CS 96.2