Chapter 21—The Use of the Tithe

God has given special direction as to the use of the tithe. He does not design that His work shall be crippled for want of means. That there may be no haphazard work and no error, He has made our duty on these points very plain. The portion that God has reserved for Himself is not to be diverted to any other purpose than that which He has specified. Let none feel at liberty to retain their tithe, to use according to their own judgment. They are not to use it for themselves in an emergency, nor to apply it as they see fit, even in what they may regard as the Lord's work.CS 101.1

The minister should, by precept and example, teach the people to regard the tithe as sacred. He should not feel that he can retain and apply it according to his own judgment, because he is a minister. It is not his. He is not at liberty to devote to himself whatever he thinks is his due. He should not give his influence to any plans for diverting from their legitimate use the tithes and offerings dedicated to God. They are to be placed in His treasury and held sacred for His service as He has appointed.CS 101.2

God desires all His stewards to be exact in following divine arrangements. They are not to offset the Lord's plans by performing some deed of charity, or giving some gift or some offering, when or how they, the human agents, shall see fit. It is a very poor policy for men to seek to improve on God's plan, and invent a makeshift, averaging up their good impulses on this and that occasion, and offsetting them against God's requirements. God calls upon all to give their influence to His own arrangement. He has made His plan known; and all who would cooperate with Him must carry out this plan, instead of daring to attempt an improvement on it.CS 101.3

The Lord instructed Moses, for Israel, “Thou shalt command the children of Israel, that they bring thee pure oil olive beaten for the light, to cause the lamp to burn always.” Exodus 27:20. This was to be a continual offering that the house of God might be properly supplied with that which was necessary for His service. His people today are to remember that the house of worship is the Lord's property, and that it is to be scrupulously cared for. But the funds for this work are not to come from the tithe.CS 102.1

A very plain, definite message has been given to me for our people. I am bidden to tell them that they are making a mistake in applying the tithe to various objects which, though good in themselves, are not the object to which the Lord has said that the tithe should be applied. Those who make this use of the tithe are departing from the Lord's arrangement. God will judge for these things.CS 102.2