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    Offerings

    Next, what about offerings? God accused His people anciently of robbing Him in two financial categories—“tithes” and “offerings” (Malachi 3:8). Significantly, He instructs His people to bring all the tithes into the store house, but not necessarily all the offerings. In the handling of our offerings God allows us a measure of discretion not permitted in the handling of the tithe. He permits us to decide how much we will give, and how and where we will place our gifts.EGWCPT 11.9

    The tithe is specified as ten percent of our “increase” (Leviticus 27:32; Deuteronomy 14:22), which all are obliged to pay. However, when it comes to freewill offerings, each person is to give “as he is able,” and according to the “blessing of the Lord thy God which He hath given thee.” (Deuteronomy 16:17).EGWCPT 11.10

    Our offerings may be given for any one or more of numerous important activities, such as operation expenses of the local church and church school, local conference special projects, the world budget, our various educational institutions, radio and TV ministries, disaster and famine relief, and community service. These offerings may either be channeled through the local church treasurer, or given directly to the selected cause or agency.EGWCPT 11.11

    When Ellen White wrote her son Edson that “the Lord has not specified any regular channel through which means should pass,” she was talking about offerings, not tithe, as the immediately preceding paragraph in her letter makes clear: “There are those who have means and will give, some small sums and some large sums... direct to your destitute portion of the vineyard” in the South. 30Ellen G. White Letter 136, August 14, 1898; A variant is cited in the Spalding-Magan Collection, p. 498EGWCPT 11.12

    Note, similarly, the counsel in her letter to the General Conference leadership in 1908, when the Madison enterprise was still in its early stages: “The Lord works through various agencies. If there are those who desire to step into new fields and take up new lines of labor, encourage them to do so.… Do not worry lest some means shall go direct to those who are trying to do missionary work in a quiet and effective way. All the means is not to be handled by one agency or organization.” 31Ellen G. White Letter 32, January 6, 1908; cited in the Spalding-Magan Collection, p.421EGWCPT 11.13

    The restrictions placed on the tithe are not seen here. Offerings may be given directly to a designated missionary project, while tithes are returned to the Lord through the church organization.EGWCPT 12.1

    A similar thought is expressed in Mrs. White’s letter to General Conference President O. A. Olsen: “God does not lay upon you the burden of asking the Conference, or any council of men, whether you shall use your means as you see fit to advance the work of God.” 32Ellen G. White Letter 54, 1895, p. 19EGWCPT 12.2

    W. C. White later clarified the meaning of his mother’s statement to O. A. Olsen by indicating that the phrase “your means” might more accurately have been rendered “means entrusted to your care.” 33See The Ellen G. White 1888 Materials, 1444, for a photocopy of W. C. White’s interlineation on p. 20 of Letter 55, 1895EGWCPT 12.3

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