Never should the laborer who raises up little companies here and there, give the impression to those newly come to the faith, that God does not require them to work systematically in helping to sustain the cause by their personal labors and by their means. Frequently those who receive the truth are among the poor of this world; but they should not make this an excuse for neglecting those duties which devolve upon them in view of the precious light they have received. They should not allow poverty to prevent them from laying up a treasure in heaven. The blessings within reach of the rich are also within their reach. If they are faithful in using what little they do possess, their treasure in heaven will increase according to their fidelity. It is the motive with which they work, not the amount they do, that makes their offering valuable in the sight of Heaven. GW 222.1
All should be taught to do what they can for the Master; to render to Him according as He has prospered them. He claims as His just due a tenth of their income, be it large or small; and those who withhold this, commit robbery toward Him, and cannot expect His prospering hand to be with them. Even if the church is composed mostly of poor brethren, the subject of systematic benevolence should be thoroughly explained, and the plan heartily adopted. God is able to fulfil His promises. His resources are infinite, and He employs them all in accomplishing His will. And when He sees a faithful performance of duty in the payment of the tithe, He often, in His wise providence, opens ways whereby it shall increase. He who follows God's arrangement in the little that has been given him, will receive the same returns as he who bestows of his abundance. GW 222.2
The same is true also of those who cheerfully employ their talents of ability in the cause of God, while those who fail to improve that which has been given them will incur the same loss as if that little had been much. It was the man who had only one talent, but who hid that talent in the earth, that received the condemnation of the Lord. GW 223.1
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God's plan in the tithing system is beautiful in its simplicity and equality. All may take hold of it in faith and courage, for it is divine in its origin. In it are combined simplicity and utility, and it does not require depth of learning to understand and execute it. All may feel that they can act a part in carrying forward the precious work of salvation. Every man, woman, and youth may become a treasurer for the Lord, and may be an agent to meet the demands upon the treasury.... GW 223.2
Great objects are accomplished by this system. If one and all would accept it, each would be made a vigilant and faithful treasurer for God; and there would be no want of means with which to carry forward the great work of sounding the last message of warning to the world.—Testimonies for the Church 3:388, 389. GW 223.3