LESSON 3 *January 14–20

The Tithing Contract

The Tithing Contract

Sabbath Afternoon

Read for This Week’s Study: Gen. 14:18–20; Mal. 3:10; Deut. 12:5–14; Lev. 27:30; 1 Kings 17:9–16; 1 Cor. 4:1, 2.

Memory Text: “ ‘Bring all the tithes into the storehouse, that there may be food in My house, and try Me now in this,’ says the LORD of hosts, ‘if I will not open for you the windows of heaven and pour out for you such blessing that there will not be room enough to receive it’ ” (Malachi 3:10, NKJV).

In Genesis 14, Abram had returned from a successful hostage rescue mission in which he had saved his nephew Lot, Lot’s family, and the other people taken from Sodom. The king of Sodom was so grateful for the rescue that he offered Abram all the spoils of the battle. Abram not only refused the offer but also gave a tithe of all that he possessed to Melchizedek.

Immediately after Abram’s tithing experience, the Lord said, “ ‘Do not be afraid, Abram. I am your shield, your exceedingly great reward’ ” (Gen. 15:1, NKJV). In effect, the Lord was telling Abram, “Don’t worry. I will be your protector and provider.” Then, much later, Moses told Israel as they were about to enter Canaan, “ ‘You shall truly tithe all the increase of your grain that the field produces year by year . . . that you may learn to fear the LORD your God always’ ” (Deut. 14:22, 23, NKJV).

Ellen G. White wrote: “Men were required to offer to God gifts for religious purposes before the definite system was given to Moses, even as far back as the days of Adam.”—Testimonies for the Church, vol. 3, p. 393. What does all this mean for us today?

* Study this week’s lesson to prepare for Sabbath, January 21.


Sabbath Afternoon, January 14

Lesson 3 - The Tithing Contract

The Lord has given His people a message for this time. It is presented in the third chapter of Malachi. How could the Lord present His requirements in a clearer or more forcible manner than He has done in this chapter?

All should remember that God’s claims upon us underlie every other claim. He gives to us bountifully, and the contract which He has made with man is that a tenth of his possessions shall be returned to God. The Lord graciously entrusts to His stewards His treasures, but of the tenth He says: This is Mine. Just in proportion as God has given His property to man, so man is to return to God a faithful tithe of all his substance. This distinct arrangement was made by Jesus Christ Himself.—Testimonies for the Church, vol. 6, p. 384.
 

All the good things we have are a loan from our Saviour. He has made us stewards. Our smallest offerings, our humblest services, presented in faith and love, may be consecrated gifts to win souls to the service of the Master and to promote His glory. The interest and prosperity of Christ’s kingdom should be paramount to every other consideration. Those who make their pleasure and selfish interest the chief objects of their lives are not faithful stewards.

Those who deny self to do others good, and who devote themselves and all they have to Christ’s service, will realize the happiness which the selfish man seeks for in vain. . . .

Christians forget that they are servants of the Master; that they themselves, their time, and all that they have belong to Him.—Testimonies for the Church, vol. 3, pp. 397, 398.
 

While the people are looking for earthly good, Jesus points them to a heavenly reward. But He does not place it all in the future life; it begins here. The Lord appeared of old time to Abraham and said, “I am thy shield, and thy exceeding great reward.” Genesis 15:1. This is the reward of all who follow Christ. Jehovah Immanuel—He “in whom are hid all the treasures of wisdom and knowledge,” in whom dwells “all the fullness of the Godhead bodily” (Colossians 2:3, 9)—to be brought into sympathy with Him, to know Him, to possess Him, as the heart opens more and more to receive His attributes; to know His love and power, to possess the unsearchable riches of Christ, to comprehend more and more “what is the breadth, and length, and depth, and height; and to know the love of Christ, which passeth knowledge, that ye might be filled with all the fullness of God” (Ephesians 3:18, 19)—“this is the heritage of the servants of the Lord, and their righteousness is of Me, saith the Lord.” Isaiah 54:17.—Thoughts From the Mount of Blessing, p. 34.
 

Every soul converted is to have the light in regard to the Lord’s requirement for tithes and offerings. All that men enjoy they receive from the Lord’s great farm, and He is pleased to have His heritage enjoy His goods; but He has made a special contract with all who stand under the bloodstained banner of Prince Immanuel, that they may show their dependence and accountability to God, by returning to His treasury a certain portion as His own. This is to be invested in supporting the missionary work which must be done to fulfill the commission given to them by the Son of God just before He left His disciples.—Evangelism, p. 249.

SUNDAY January 15

Tithe Equals a Tenth

Dictionaries define tithe as “a tenth part of something” or “10 percent.” This definition is likely taken from the Bible narrative. Tithe is simply returning 10 percent of our income, or increase, to God. We understand that all we have belongs to Him in the first place. The tithing legislation given to Israel at Mount Sinai points out that the tithe is holy and belongs to God (see Lev. 27:30, 32). God asks only for His 10 percent. Our offerings of gratitude are separate from and in addition to the tithe. The tithe is the minimum testimony of our Christian commitment. Nowhere in the Bible do we find any indication that God’s portion is less than a tenth.

Read Genesis 14:18–20 and Hebrews 7:1–9. What was Abram’s response to meeting Melchizedek? What does this teach us about how far back in history the practice goes?

* Your notes will not be saved!

The first mention of tithe in the Bible is in Genesis 14, which tells the story of Melchizedek’s meeting with Abram. The last mention of tithe in the Bible recalls the same encounter, but the words “tenth” and “tithe” are used interchangeably (see Heb. 7:1–9). Note in the Hebrews story that neither Melchizedek nor Christ were of the tribe of Levi, so tithing precedes and follows the selection of the Levites. Tithing is not exclusively a Jewish custom and did not originate with the Hebrews at Sinai.

Read Genesis 28:13, 14, 20–22. What did God promise to do for Jacob, and what was Jacob’s response to God?

When Jacob left home, running from his angry brother, Esau, one night he had a dream of a staircase that ascended from earth to heaven. Angels were going up and down on it. And God stood at the top and promised to be with Jacob and someday bring him back home. This single young man had a real conversion experience and said, “ ‘The LORD shall be my God. . . . And of all that You give me I will surely give a tenth to You’ ” (Gen. 28:21, 22, NKJV).

Why is it important to understand that tithing, like the Sabbath, was not something that originated in the ancient Israelite legal or even religious system? What message should we, who live after the Cross, take from this truth?


Sunday, January 15

Tithe Equals a Tenth

The tithing system did not originate with the Hebrews. From the earliest times the Lord claimed a tithe as His, and this claim was recognized and honored. Abraham paid tithes to Melchizedek, the priest of the most high God. Genesis 14:20. . . . As the Israelites were about to be established as a nation, the law of tithing was reaffirmed as one of the divinely ordained statutes upon obedience to which their prosperity depended.

The system of tithes and offerings was intended to impress the minds of men with a great truth—that God is the source of every blessing to His creatures, and that to Him man’s gratitude is due for the good gifts of His providence.—Patriarchs and Prophets, p. 525.
 

Jacob awoke from his sleep in the deep stillness of night. The shining forms of his vision had disappeared. Only the dim outline of the lonely hills, and above them the heavens bright with stars, now met his gaze. But he had a solemn sense that God was with him. . . .

Jacob set up a memorial of God’s mercy, that whenever he should pass that way he might tarry at this sacred spot to worship the Lord. And he called the place Bethel, or the “house of God.” With deep gratitude he repeated the promise that God’s presence would be with him; and then he made the solemn vow, “If God will be with me, and will keep me in this way that I go, and will give me bread to eat, and raiment to put on, so that I come again to my father’s house in peace; then shall the Lord be my God: and this stone, which I have set for a pillar, shall be God’s house: and of all that Thou shalt give me I will surely give the tenth unto Thee.”

Jacob was not here seeking to make terms with God. The Lord had already promised him prosperity, and this vow was the outflow of a heart filled with gratitude for the assurance of God’s love and mercy. Jacob felt that God had claims upon him which he must acknowledge, and that the special tokens of divine favor granted him demanded a return.”—Patriarchs and Prophets, p. 187.
 

It is part of your work to teach those whom you bring into the truth to bring the tithe into the storehouse as an acknowledgment of their dependence on God. They should be fully enlightened as to their duty to return to the Lord His own. The command to pay tithe is so plain that there is no semblance of excuse for disregarding it. If you neglect to give the new converts instruction on this point, you leave undone a most important part of your work.—Letter 51, 1902.
 

“The tithe . . . is the Lord’s.” Here the same form of expression is employed as in the law of the Sabbath. “The seventh day is the Sabbath of the Lord thy God.” Exodus 20:10. God reserved to Himself a specified portion of man’s time and of his means, and no man could, without guilt, appropriate either for his own interests.—Patriarchs and Prophets, p. 525.

MONDAY January 16

Where Is the Storehouse?

Read Malachi 3:10. What can we learn from this verse about where our tithe should go?

Though specific directions are not given in the text, it is nevertheless evident that God’s people knew what He meant by the word “storehouse.” God does include in His directions, “ ‘that there may be food in My house’ ” (NKJV). His people understood that God’s house initially was the sanctuar y—the elaborate tent that was built by specific direction given to Moses at Mount Sinai. Later when Israel lived in the Promised Land, the central location was first in Shiloh and then more permanently at the temple in Jerusalem.

Read Deuteronomy 12:5–14. These verses do not indicate that God’s children could use their own discretion as to where their tithe was deposited. What principles can we take from these verses for ourselves today?

As members of God’s family, we want to understand and practice His will regarding what to do with our tithe. In the biblical narrative, we learn that three times each year—Passover, Pentecost, and Feast of Tabernacles (Exod. 23:14–17)—God’s people were to travel to Jerusalem to bring their tithes and offerings personally and to praise and to worship God. Then the Levites distributed the tithe to their brethren all over the land of Israel (see 2 Chron. 31:11–21, Neh. 12:44–47, Neh. 13:8–14). In harmony with this biblical central storehouse principle, the Seventh-day Adventist Church has designated the local conferences, missions, and unions of churches as storehouses on behalf of the world church and from which the ministry is paid.

For the convenience of church members, tithes and offerings are brought to the local church as part of the worship experience, though some use online giving. The local treasurers then forward the tithe to the conference storehouse. This system of tithe management, outlined and ordained by God, has enabled the Seventh-day Adventist Church to have a worldwide and growing impact in the world.

Imagine if everyone decided to give their tithe to whomever they wanted to, at the expense of the Adventist Church itself. What would happen to our church? Why is that practice, then, such a bad idea and contrary to Scripture?


Monday, January 16

Where Is the Storehouse?

Instruction has been given me that there is a withholding of the tithe that should be faithfully brought into the Lord’s treasury for the support of ministers and missionaries who are opening the Scriptures to the people and working from house to house. The work of evangelizing the world has been greatly hindered by personal selfishness. Some, even among professing Christians, are unable to see that the work of the gospel is to be supported by the means that Christ has given them. Money is needed in order that the work done all over the world may be carried forward. Thousands upon thousands are perishing in sin, and a lack of means is hindering the proclamation of the truth that is to be carried to all nations and kindreds and tongues and people. There are men ready to go forth as the Lord’s messengers, but because of a lack of means in the treasury they cannot be sent to the places where the people are begging for someone to come and teach them the truth.

There are many in our world who are longing to hear the word of life. But how can they hear without a preacher? And how can those sent to teach them live without support? God would have the lives of His workers carefully sustained. They are His property, and He is dishonored when they are compelled to labor in a way that injures their health. He is dishonored, also, when for lack of means workers cannot be sent to destitute fields.—Testimonies for the Church, vol. 9, p. 52.
 

When men disregard the claims of God, plainly set before them, the Lord permits them to follow their own way, and reap the fruit of their doings. Whoever appropriates to his own use the portion that God has reserved, is proving himself an unfaithful steward. He will lose not only that which he has withheld from God, but also that which was committed to him as his own.—“A Test of Gratitude and Loyalty,” Review and Herald, February 4, 1902.
 

This matter of giving is not left to impulse. God has given us definite instruction in regard to it. He has specified tithes and offerings as the measure of our obligation. And He desires us to give regularly and systematically. . . . Let each regularly examine his income, which is all a blessing from God, and set apart the tithe as a separate fund, to be sacredly the Lord’s. This fund should not in any case be devoted to any other use; it is to be devoted solely to support the ministry of the gospel. After the tithe is set apart, let gifts and offerings be apportioned, “as God hath prospered” you. . . .

This message has lost none of its force. It is just as fresh in its importance as God’s gifts are fresh and continual. There is no difficulty in understanding our duty in the light of this message, given through God’s holy prophet. We are not left to stumble along in darkness and disobedience. The truth is plainly stated, and it can be clearly understood by all who wish to be honest in the sight of God. A tithe of all our income is the Lord’s. He lays His hand upon that portion which He has specified that we shall return to Him, and says, I allow you to use My bounties after you have laid aside the tenth, and have come before Me with gifts and offerings.—Counsels on Stewardship, pp. 80, 82.

TUESDAY January 17

The Purpose of Tithing

Read Leviticus 27:30 and Numbers 18:21, 24. What does God propose to do with the tithe?

Because God is the owner of everything (Ps. 24:1), He obviously doesn’t need the money. But because the tithe is His, He tells us what to do with it, and that is to use His tithe for the support of the gospel ministry. And, therefore, the needs of the ministers are taken care of with God’s tithe.

The tribe of Levi—the ministerial force in the Old Testament—was not given large properties, as were the rest of the tribes. Levi was given certain cities, including the cities of refuge, with enough land around them for personal gardens. They were supported by the tithes of the others, and they themselves also tithed their income.

Read Acts 20:35. What’s the message here, and how does this relate to the question of tithe?

Tithing is important because it helps us establish a relationship of trust with God. To take one-tenth of your income and “give it away” (though, technically, it belongs to God anyway) truly is an act of faith, and only by exercising it will your faith grow.

Think, for instance, about the end times, too, when those who are faithful cannot buy or sell, as depicted in Revelation 13, 14 (see lesson 11). To have developed a trust in God and in His providences and power and love will be of paramount importance when it seems as if all the world is against us. Faithful tithing can surely help develop that trust. Even before then, how crucial for all of us to have learned to trust God, regardless of our situation.

A second big reason for financial faithfulness is to access the promised tangible blessings of God. As part of the tithing contract, God has promised blessings that are so large that we won’t have room enough to receive them. With our surplus, we can help others and help to support the work of God with our offerings.

In what ways have you experienced the great truth that it is, indeed, “more blessed to give than to receive” (Acts 20:35)?


Tuesday, January 17

The Purpose of Tithing

The payment of the tithe was but a part of God’s plan for the support of His service. Numerous gifts and offerings were divinely specified. Under the Jewish system the people were taught to cherish a spirit of liberality both in sustaining the cause of God and in supplying the wants of the needy. For special occasions there were freewill offerings. At the harvest and the vintage, the first fruits of the field—corn, wine, and oil—were consecrated as an offering to the Lord. The gleanings and the corners of the field were reserved for the poor. The first fruits of the wool when the sheep were shorn, of the grain when the wheat was threshed, were set apart for God. So also were the first-born of all animals, and a redemption price was paid for the first-born son. The first fruits were to be presented before the Lord at the sanctuary and were then devoted to the use of the priests.

By this system of benevolence the Lord sought to teach Israel that in everything He must be first. Thus they were reminded that God was the proprietor of their fields, their flocks, and their herds; that it was He who sent them the sunshine and the rain that developed and ripened the harvest. Everything that they possessed was His; they were but the stewards of His goods.—The Acts of the Apostles, pp. 336, 337.
 

God has made men His stewards. The property which He has placed in their hands is the means that He has provided for the spread of the gospel. To those who prove themselves faithful stewards He will commit greater trusts. Saith the Lord, “Them that honor Me I will honor.” 1 Samuel 2:30. “God loveth a cheerful giver,” and when His people, with grateful hearts, bring their gifts and offerings to Him, “not grudgingly, or of necessity,” His blessing will attend them, as He has promised. [See Malachi 3:10].—Patriarchs and Prophets, p. 529.
 

In proportion as the love of Christ fills our hearts and controls our lives, covetousness, selfishness, and love of ease will be overcome, and it will be our pleasure to do the will of Christ, whose servants we claim to be. Our happiness will then be proportionate to our unselfish works, prompted by the love of Christ.

Divine wisdom has appointed, in the plan of salvation, the law of action and reaction, making the work of beneficence, in all its branches, twice blessed. He that gives to the needy blesses others, and is blessed himself in a still greater degree. God could have reached His object in saving sinners without the aid of man; but He knew that man could not be happy without acting a part in the great work in which he would be cultivating self-denial and benevolence.

That man might not lose the blessed results of benevolence, our Redeemer formed the plan of enlisting him as His co-worker. By a chain of circumstances which would call forth his charities, He bestows upon man the best means of cultivating benevolence and keeps him habitually giving to help the poor and to advance His cause.—Testimonies for the Church, vol. 3, p. 382.

WEDNESDAY January 18

Tithing on the Gross or the Net Income?

We calculate our tithe on our “income” if we are paid by the hour or by a salary, and we pay on our “increase” or profit if we are self-employed and have our own business. In many countries, the government takes out taxes from the worker’s pay to cover the cost of services done for the people, such as security, roads and bridges, unemployment benefits, and so on. The question of gross or net primarily involves whether we return tithe on our income before or after such taxes are taken out. Those who are selfemployed can legitimately deduct the cost of doing business in order to determine their actual profit before their personal taxes are deducted.

Studies of membership’s giving habits reveal that the majority of Seventh-day Adventists tithe on the gross income; that is, before taxes are taken out. In fact, according to the Tithing Principles and Guidelines, published by the General Conference in 1990, “Tithe should be computed on the gross amount of a wage or salary earner's income before legally required or other employee authorized deductions. This includes federal and state income taxes which provide for services and other benefits of responsible citizenship. Contributions to Social Security may be subtracted- See Guideline 111-F.”—Page 22.

Read 1 Kings 17:9–16. What was the widow’s situation before Elijah came to her? What did the prophet ask her to do first before taking care of herself and her son? What can we learn from this account about the question at hand?

The widow of Zarephath was told by God that a man of God was coming to see her (1 Kings 17:9). When Elijah arrived, she explained her dire circumstances. Elijah first asked for a drink of water and then added, “Do not fear; go and do as you have said, but make me a small cake from it first, and bring it to me; and afterward make some for yourself and your son. For thus says the LORD God of Israel: ‘The bin of flour shall not be used up, nor shall the jar of oil run dry, until the day the LORD sends rain on the earth’ ” (1 Kings 17:13, 14, NKJV).

Was this selfishness on his part, or was he simply testing her faith—in fact, allowing her to exercise her faith? The answer should be obvious.

As we have been told, “Everyone is to be his own assessor and is left to give as he purposes in his heart.”—Ellen G. White, Testimonies for the Church, vol. 4, p. 469.

How do you explain to someone who has never given tithe the blessings that come from giving it? What are those blessings, and how does returning tithe strengthen your faith?


Wednesday, January 18

“The Dead Know Nothing”

Faith is trusting God—believing that He loves us and knows best what is for our good. Thus, instead of our own, it leads us to choose His way. . . .

How to exercise faith should be made very plain. To every promise of God there are conditions. If we are willing to do His will, all His strength is ours. Whatever gift He promises, is in the promise itself. “The seed is the word of God.” Luke 8:11. As surely as the oak is in the acorn, so surely is the gift of God in His promise. If we receive the promise, we have the gift.—Education, p. 253.
 

“He giveth to all life, and breath, and all things.” Acts 17:25. The Lord declares, “Every beast of the forest is Mine, and the cattle upon a thousand hills.” Psalm 50:10. “The silver is Mine, and the gold is Mine.” Haggai 2:8. And it is God who gives men power to get wealth. Deuteronomy 8:18. As an acknowledgment that all things came from Him, the Lord directed that a portion of His bounty should be returned to Him in gifts and offerings to sustain His worship.—Patriarchs and Prophets, p. 525.
 

In the days of Elijah, Israel had departed from God. They clung to their sins, and rejected the warnings of the Spirit through the Lord’s messengers. Thus they cut themselves off from the channel by which God’s blessing could come to them. The Lord passed by the homes of Israel, and found a refuge for His servant in a heathen land, with a woman who did not belong to the chosen people. But this woman was favored because she had followed the light she had received, and her heart was open to the greater light that God sent her through His prophet.—The Desire of Ages, p. 238.
 

Wonderful was the hospitality shown to God’s prophet by this Phoenician woman, and wonderfully were her faith and generosity rewarded. “She, and he, and her house, did eat many days. And the barrel of meal wasted not, neither did the cruse of oil fail, according to the word of the Lord, which He spake by Elijah. And it came to pass after these things, that the son of the woman, the mistress of the house, fell sick; and his sickness was so sore that there was no breath left in him. . . . And [Elijah] said unto her, Give me thy son. . . . and [he] cried unto the Lord. . . . And the Lord heard the voice of Elijah; and the soul of the child came into him again, and he revived. And Elijah took the child, and brought him down out of the chamber into the house, and delivered him unto his mother: and Elijah said, See, thy son liveth. And the woman said to Elijah, Now by this I know that thou art a man of God, and that the word of the Lord in thy mouth is truth.” Verses 15-24. . . .

“He that receiveth a prophet in the name of a prophet shall receive a prophet’s reward.” Matthew 10:41.—Testimonies for the Church, vol. 6, p. 346.

THURSDAY January 19

An Honest or Faithful Tithe

Read 1 Corinthians 4:1, 2. As children of God and stewards of His blessings, what kind of people are we asked to be?

So, what does it mean to be faithful with our tithe? This week we have reviewed several of the constituent elements of the tithe:

1. The amount—which is a tenth, or 10 percent, of our income or increase.

2. Taken to the storehouse—the place from which the gospel ministers are paid.

3. Honoring God with the first part of our income.

4. Used for the right purpose—the support of the ministry.

It is our responsibility as church members to uphold the first three items; it is the responsibility of the storehouse managers to make sure that the tithe funds are used properly.

And, unlike our offerings, the tithe is not discretionary on our part. The tenth and the storehouse are both part of our responsibility. We don’t set the parameters; God does. If I don’t return a full 10 percent of my “increase,” I’m not really tithing; and if I don’t bring that 10 percent to the “storehouse,” I’m not really tithing either.

Read Matthew 25:19–21. When are we called upon to give an account of our management of God’s funds? What is said to those who have been financially faithful?

“ ‘Bring ye all the tithes into the storehouse’ (Malachi 3:10), is God’s command. No appeal is made to gratitude or to generosity. This is a matter of simple honesty. The tithe is the Lord’s; and He bids us return to Him that which is His own.”—Ellen G. White, Education, p. 138. Managing for God is a unique privilege—and a responsibility, as well. He blesses and sustains us and asks for only a tenth, and then He uses His tithe to provide for those in the ministry, as He did for the tribe of Levi during the time of ancient Israel.

Some argue that they don’t like how their tithe money is used and, hence, either don’t tithe or send their money somewhere else. Yet, where did God say, “Bring the tithe to the storehouse, but only if you are sure that the storehouse is using it right”?


Thursday, January 19

An Honest or Faithful Tithe

It is not God’s purpose that Christians, whose privileges far exceed those of the Jewish nation, shall give less freely than they gave. “Unto whomsoever much is given,” the Saviour declared, “of him shall be much required.” Luke 12:48. The liberality required of the Hebrews was largely to benefit their own nation; today the work of God extends over all the earth. In the hands of His followers, Christ has placed the treasures of the gospel, and upon them He has laid the responsibility of giving the glad tidings of salvation to the world. Surely our obligations are much greater than were those of ancient Israel.—The Acts of the Apostles, p. 337.
 

Every blessing bestowed upon us [calls] for a response to the Author of all our mercies. The Christian should often review his past life and recall with gratitude the precious deliverances that God has wrought for him, supporting him in trial, opening ways before him when all seemed dark and forbidding, refreshing him when ready to faint. He should recognize all of them as evidences of the watchcare of heavenly angels. In view of these innumerable blessings he should often ask, with subdued and grateful heart, “What shall I render unto the Lord for all His benefits toward me?” Psalm 116:12.—Patriarchs and Prophets, p. 187.
 

Let every steward understand that as he strives to advance the glory of God in our world, whether he stands before infidels or princes, he is to make God first and last and best in everything. The true Christian will realize that he has a right to his name only as he uplifts Christ with a steady, persevering, and ever-increasing force.

“It is required in stewards, that a man be found faithful” (1 Corinthians 4:2). When we are faithful in making God known, our impulses will be under divine supervision, and we shall make steady growth, spiritually and intellectually. But when men enter into a confederacy to exalt men, and have little to say of God, they are weakness itself. God will leave those who do not recognize Him in every effort made to uplift humanity. It is Christ’s power alone that can restore broken-down human machinery. Everywhere and in every place let those around you see that you give God the glory. Let man be put in the shade, let God appear as the only hope of the human race. Every man must rivet his building to the eternal Rock, Christ Jesus; then it will stand amid storm and tempest.—The Upward Look, p. 81.
 

God prepares the mind to recognize Him who alone can help the striving, struggling soul. He will educate all who stand under His banner to be faithful stewards of His grace. Man cannot show greater weakness than by thinking he will find more acceptance in the sight of men if he leaves God out of his assemblies. God must stand the highest. The wisdom of the greatest man is foolishness with Him.

God has given to man immortal principles, to which every human power must one day bow. We have truth that has been given us in trust. The precious beams of this light are not to be hid under a bushel, but are to give light to all that are in the house.— “Give Unto the Lord the Glory Due Unto His Name,” Manuscript 21, March 8, 1899.

FRIDAY January 20

Further Thought: Read Ellen G. White’s most comprehensive tithe document in volume 9 of Testimonies for the Church, pp. 245–252. Study Section III of Counsels on Stewardship, pp. 65–107.

“If all the tithes of our people flowed into the treasury of the Lord as they should, such blessings would be received that gifts and offerings for sacred purposes would be multiplied tenfold, and thus the channel between God and man would be kept open.”—Ellen G. White, Testimonies for the Church, vol. 4, p. 474. This is an amazing statement. If we were all faithful tithers, God would bless us with funds to increase our offerings 1,000 percent.

“In the third chapter of Malachi is found the contract God has made with man. Here the Lord specifies the part He will act in bestowing His great gifts on those who will make a faithful return to Him in tithes and offerings.”—Ellen G. White, Advent Review and Sabbath Herald, December 17, 1901.

“All should remember that God’s claims upon us underlie every other claim. He gives to us bountifully, and the contract which He has made with man is that a tenth of his possessions shall be returned to God. The Lord graciously entrusts to His stewards His treasures, but of the tenth He says: This is Mine. Just in proportion as God has given His property to man, so man is to return to God a faithful tithe of all his substance. This distinct arrangement was made by Jesus Christ Himself.”—Ellen G. White, Testimonies for the Church, vol. 6, p. 384.

Discussion Questions:

  1. 1. Dwell more on this idea that the practice of tithing did not originate in ancient Israel. How does this fact help us understand the perpetuity of this obligation on our part before God?

  2. 2. In class, discuss the question posed at the end of Monday’s study. Think of what would happen if people decided to send their tithe somewhere else. What would happen to our church? Would we even have a church? What’s wrong with the attitude that says, Well, my tithe is so small in contrast to everything else, it doesn’t matter. What if everyone thought like that?

  3. 3. Share with others what you have learned and experienced from giving tithe. What can you teach others about the practice?


Friday, January 20

For Further Reading

Gospel Workers, “Effect of Receiving the Spirit,” pp. 287, 288;

Testimonies for the Church, vol. 9, “Faithful Stewardship,” pp. 245–252.

INSIDE STORY

Sabbath Test in Malawi

By SHERON NDHLOVU

A college in Malawi created consternation among Seventh-day Adventist students by scheduling final exams on the seventh-day Sabbath.

Lucy was distressed. She and other Adventist students at the stateowned Karonga Teachers Training College had received scholarships to become teachers. But now their future seemed uncertain.

The Adventist students gathered to discuss their dilemma. The year was 2006. Malawi was facing a food shortage that had prompted the cashstrapped government to ask state colleges to reduce the number of days that students were on campus. As a result, Lucy’s college had moved up final exams previously scheduled for Monday and Tuesday to Saturday.

The Adventists decided to ask the college to reconsider the day of the exams, and several went to the director’s office. Their appeal was rejected. Worsening matters, other students began to mock them over their beliefs.

Lucy watched in dismay as classmate after classmate bowed to the pressure and agreed to take the exams on Sabbath. But she and three others stood firm. They would honor the Lord of the Sabbath. They prayed and went to the director’s office to appeal for a second time.

At the office, Lucy felt shamed and insulted. She was reminded that she was privileged to have a state scholarship and told to study for the sake of her children, whom she was raising after her husband’s recent death. The humiliation did not change Lucy’s mind. She believed God would help.

The second appeal was rejected. Lucy and her three classmates kept on praying, and they asked the district pastor to pray. The pastor spoke with the president of the Adventist Church in Malawi, who, in turn, asked state authorities to intercede. Adventists faced Sabbath exams across Malawi.

Abruptly, the college rescinded its decision and returned the exams to their old schedule. The sudden change sowed confusion on campus, but all the students and faculty knew one thing: The prayers of four faithful Adventists had been answered in a powerful way. “God intervened,” said Lucy Nyirenda, who passed the exams and became a teacher. “He has promised that He will never forsake His own.”

Lucy loves to claim God’s promise in Deuteronomy 31:6, “Be strong and of good courage, do not fear nor be afraid of them; for the LORD your God, He is the One who goes with you. He will not leave you nor forsake you” (NKJV).

Sabbath Test in Malawi

Thank you for your Thirteenth Sabbath Offering that will support Adventist education in the East- Central Africa Division this quarter, helping students attend educational institutions where they will never have to take Sabbath exams.


Provided by the General Conference Office of Adventist Mission, which uses Sabbath School mission offerings to spread the gospel worldwide. Read new stories daily at AdventistMission.org.


† Disclaimer: Contents of these lessons are not intended to be financial advice but is general commentary based on biblical principles. The reader is encouraged to seek competent professional advice which will suit their particular personal situation.