It is the duty of the elders and officers of the church to instruct the people on this important matter, and to set things in order. As laborers together with God, the officers of the church should be sound upon this plainly revealed question. The ministers themselves should be strict to carry out to the letter the injunctions of God's word. Those who hold positions of trust in the church should not be negligent, but they should see that the members are faithful in performing this duty.... Let the elders and officers of the church follow the direction of the Sacred Word, and urge upon their members the necessity of faithfulness in the payment of pledges, tithes, and offerings.—The Review and Herald, December 17, 1889. CS 106.3