The tithe is sacred, reserved by God for Himself. It is to be brought into His treasury to be used to sustain the gospel laborers in their work. For a long time the Lord has been robbed because there are those who do not realize that the tithe is God's reserved portion. Some have been dissatisfied, and have said, “I will not longer pay my tithe; for I have no confidence in the way things are managed at the heart of the work.” But will you rob God because you think the management of the work is not right? Make your complaint, plainly and openly, in the right spirit, to the proper ones. Send in your petitions for things to be adjusted and set in order; but do not withdraw from the work of God, and prove unfaithful, because others are not doing right. GW 226.4
Read carefully the third chapter of Malachi, and see what God says about the tithe. If our churches will take their stand upon the Lord's word, and be faithful in paying their tithe into His treasury, more laborers will be encouraged to take up ministerial work. More men would give themselves to the ministry were they not told of the depleted treasury. There should be an abundant supply in the Lord's treasury, and there would be if selfish hearts and hands had not withheld the tithes, or made use of them to support other lines of work. GW 227.1
God's reserved resources are to be used in no such haphazard way. The tithe is the Lord's, and those who meddle with it will be punished with the loss of their heavenly treasure, unless they repent. Let the work no longer be hedged up because the tithe has been diverted into various channels other than the one to which the Lord has said it should go. Provision is to be made for these other lines of work. They are to be sustained, but not from the tithe. God has not changed; the tithe is still to be used for the support of the ministry. The opening of new fields requires more ministerial efficiency than we now have, and there must be means in the treasury. GW 227.2
Those who go forth as ministers have a solemn responsibility devolving upon them, which is strangely neglected. Some enjoy preaching, but they do not give personal labor to the churches. There is great need of instruction concerning obligations and duties to God, especially in regard to paying an honest tithe. Our ministers would feel sadly aggrieved if they were not promptly paid for their labor; but will they consider that there must be meat in the treasure-house of God wherewith to sustain the laborers? If they fail to do their whole duty in educating the people to be faithful in paying to God His own, there will be a shortage of means in the treasury to carry forward the Lord's work. GW 228.1
The overseer of the flock of God should faithfully discharge his duty. If he takes the position that, because this is not pleasant to him, he will leave it for some one else to do, he is not a faithful worker. Let him read in Malachi the words of the Lord charging the people with robbery toward God in withholding the tithes. The mighty God declares, “Ye are cursed with a curse.” [Malachi 3:9] When the one who ministers in word and doctrine sees the people pursuing a course that will bring this curse upon them, how can he neglect his duty to give them instruction and warning? Every church-member should be taught to be faithful in paying an honest tithe.—Testimonies for the Church 9:246-251. GW 228.2