Part I

INTRODUCTION 

One of the most controversial and divisive subjects in the Seventh-day Adventist church today is tithing. The issue is not whether we shall tithe or not, it is rather on “who deserves the tithe and where the storehouse is.” This is an issue every member of the church must study conclusively in order to act conscientiously since it is “a matter which involves a blessing or a curse to the church.” (CS 106.1) The Bible says, “every one of us shall give account of himself to God.” Rom 14:12. This paper is an effort to answer questions I have received from concerned church members on this issue. The main question tackled herein is: 

Is it right to divert the tithe by not sending it to the church or conference and instead use it to support lay evangelists? 

In seeking to answer this question, I will lean heavily upon the writings of Ellen G. White for 2 reasons: 

1. Those who are agitating the matter of tithe diversion have made much use of the Spirit of Prophecy. It is therefore only fair to answer them on the same grounds. 2. The Spirit of Prophecy was given to make truth clear and eliminate excuses that arise from the misinterpretation of the plain teachings of the Bible. 

“The word of God is sufficient to enlighten the most beclouded mind and may be understood by those who have any desire to understand it. But notwithstanding all this, some who profess to make the word of God their study are found living in direct opposition to its plainest teachings. Then, to leave men and women without excuse, God gives plain and pointed testimonies, bringing them back to the word that they have neglected to follow.” {5T 663.2} 

A STUDY ON TITHING 

For the sake of order and clarity, I will divide the study into subsections: 

1. The purpose of the tithe 2. Who is worthy of the tithe? 3. Who is not worthy of the tithe? 4. Where is the storehouse? 5. Circumstances of tithe diversion 

Note: Quotations from Ellen White writings are made bold, italicized and/or underlined by me for clarity and emphasis. 

1. THE PURPOSE OF THE TITHE 

Leviticus 27:30 and Numbers 18:23-25 indicate that the tithe was specifically for sustaining the work of God that was centered in the Hebrew sanctuary. The tithe sustained the Levites who gave themselves wholly to ministry in the sanctuary and did not thus take a regular calling. Apostle Paul in the New Testament applies the tithe to “those who preach the gospel.” (1 Cor. 9:13-14). That does not refer to any preacher as we shall see. 

“God’s ministers are His shepherds, appointed by Him to feed His flock. The tithe is His provision for their maintenance, and He designs that it shall be held sacred to this purpose.”—1 Manuscript Release, 189 

“The tithe is to be used for one purpose,–to sustain the ministers whom the Lord has appointed to do His work. It is to be used to support those who speak the words of life to the people, and carry the burden of the flock of God.” {1MR 188.3} 

2. WHO IS WORTHY OF THE TITHE? 

Those under the category of “Minister” who labor are worthy for the Bible says, “the laborer is worthy of his wages” Luke 10:7. It is good to note that God has given His church the authority to decide who they believe are called by God to full-time ministry, and thus were to be sustained by the tithe. Individuals whom the church did not decide were called to the ministry, or if the church lacked resources to add to those already being supported by the tithing system, could do what became known as “self-supporting” ministry work–working in evangelism or doing some other ministry for the church, while providing for their own needs through a private job or private sponsorship. 

Having said that, Ellen White considered different church workers as tithe-worthy. 

“The tithe should go to those who labor in word and doctrine, be they men or women.” {Ev 492.2} 

Who are such who can be considered worthy? 

Pastors 

“When a man enters the ministry, he is to be paid from the tithe enough to sustain his family. He is not to feel that he is a beggar.” {1MR 188.7} 

Evangelists 

“The ministers and evangelists who are laboring in the Lord’s vineyard, must be supported. We may have a part in the work by bringing to the storehouse means for the sustenance of the Lord’s chosen ones.” {RH, April 20, 1905 par. 15} 

Bible Teachers/ Institutional Chaplains 

“Light has been plainly given that those who minister in our schools, teaching the word of God, explaining the Scriptures, educating the students in the things of God, should be supported by the tithe money.” {6T 215.1} 

Bible Workers/ Ministers Wives who do the same work 

“There are ministers’ wives, Sisters Starr, Haskell, Wilson and Robinson, who have been devoted, earnest, whole-souled workers, giving Bible readings and praying with families, helping along by personal efforts just as successfully as their husbands. *These women give their whole time, and are told that they receive nothing for their labors because their husbands receive their wages…. I will feel it in my duty to create a fund from my tithe money, to pay these women who are accomplishing just as essential work as the ministers are doing, and this tithe I will reserve for work in the same line as that of the ministers, hunting for souls, fishing for souls. I know that the faithful women should be paid wages proportionate to the pay received by ministers.” {PaM 77.4}

Retired Pastors/ Widows of sleeping pastors 

“Many workers have gone into the grave heartbroken, because they had grown old, and could see that they were looked upon as a burden. But had they been retained in the work, and given an easy place, with a whole or part of their wages, they might have accomplished much good. During their term of labor, these men have done double labor. They felt so heavy a burden for souls that they had no desire to be relieved of overwork. The heavy burdens borne shortened their lives. The widows of these ministers are never to be forgotten, but should if necessary be paid from the tithe.” {7MR 137.3} 

NOTE: It is important to note that in the early years of our denominational history, evangelists were considered regular church workers and thus were licensed for their work and paid from the tithe. 

In the Bible we read: “And He Himself gave some to be apostles, some prophets, some evangelists, and some pastors and teachers.” Ephesians 4:11 

These are 2 different gifts “of the Spirit.” The church in early years recognized that and encouraged young men to take up the different lines of work. 

“God calls for ministers, Bible workers, and canvassers. Let our young men and young women go forth as canvassers, evangelists, and Bible workers, in company with laborers of experience, who can show them how to labor successfully.” {MYP 208.1} 

“Timothy was commanded to go from church to church, as one who should do this kind of work, and build up the churches in the most holy faith. He was to do the work of an evangelist, and this is an even more important work than that of the ministers. He was to preach the Word, but he was not to be settled over one church.” {PaM 263.3} 

Ellen White seemed to hold in high regard the work of an evangelist. This is because the extension of God’s cause rests much upon them going into unentered areas and conquering new territories over which ministers (pastors) would come to nurture. 

3. WHO IS NOT WORTHY OF THE TITHE? 

While Ellen White was clear on the purpose of the tithe, she also warned against what it was not meant for. Here are some cases she dismissed as unworthy of the tithe: 

WIDOWS & POOR CASES 

“In the sixth chapter of Acts, we are shown how, when men were to be selected to fill positions in the church, the matter was brought before the Lord, and most earnest prayer was offered for guidance. The widows and fatherless were to be supported by contributions from the church. Their wants were not to be relieved by the church, but by special donations. The tithe was to be consecrated to the Lord, and was always to be used for the support of the ministry.” {1MR 191.3} 

“The tithe is set apart for a special use. It is not to be regarded as a poor fund.” { CS 103} 

SCHOLARSHIPS FOR POOR STUDENTS 

“All these things are to be done, as you propose, to help students to obtain an education; but I ask you, Shall we not all act in this matter unselfishly and create a fund, and keep it to draw upon on such occasions? When you see a young man or a young woman who is a promising subject, advance or loan the sum needed, with the idea that it is a loan, not a gift. It would be better to have it thus. Then when it is returned, it can be used to educate others. But this money is not to be taken from the tithe, but from a separate fund secured for that purpose.” {DG 258.5} 

CANVASSERS AND COLPORTEURS 

“One reasons that the tithe may be applied to school purposes. Still others reason that canvassers and colporteurs should be supported from the tithe. But a great mistake is made when the tithe is drawn from the object for which it is to be used–the support of the ministers. There should be today in the field one hundred well qualified laborers where now there is but one.” {9T 248.4} 

Why are they exempted? Because these were self-supporting workers. They earned from the books and literature they sold. 

MINISTERS WHO LOWER STANDARDS 

“It would be poor policy to support from the treasury of God those who really mar and injure His work, and who are constantly lowering the standard of Christianity.” {3T 553} 

4. WHERE IS THE STOREHOUSE? 

Malachi 3:10 “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.” (NKJV) 

The storehouse refers to the temple where the tithe would be appropriated to those for whom it was due. God’s house was the storehouse. Christ referred to the temple as “God’s house.” (Luke 19:46) 

Since that temple was desolated in AD 70, God’s house, which is the storehouse, is the true church of God. We believe that is the Seventh day Adventist church in its organized capacity. (1 Tim. 3:15, Study Testimonies to Ministers & Gospel Workers, Chapter 1 – The Church of Christ) 

“God has a church upon the earth, who are his chosen people, who keep his commandments. He is leading, not stray off-shoots, not one here and one there, but a people.” {RH, September 12, 1893 par. 19} 

Ellen White often referred to the storehouse as the church in its organized capacity where there was a special council that appropriated the tithes to the ministers. She called it the treasury. 

“You ask if I will accept tithe from you and use it in the cause of God where most needed. In reply, I will say that I shall not refuse to do this, but at the same time I will tell you that there is a better way.” {12MR 271.2} 

“It is better to put confidence in the ministers of the conference where you live, and in the officers of the church where you worship. Draw nigh to your brethren. Love them with a true heart fervently, and encourage them to bear their responsibilities faithfully in the fear of God. “Be thou an example of the believers, in word, in conversation, in charity, in spirit, in faith, in purity” [1 Timothy 4:12]. Read Philippians 2:1-16. {12MR 271.3} 

We therefore conclude that where you worship and the conference attached to your locality is the Lord’s treasury. You need to have confidence and send your tithe there. 

“If you are for God, He will be for you, and if you set the work in order in the churches as it ought to be, and bring them up in finances as they ought to be, you would have a surplus in the treasury next year, and the amount that goes from the Battle Creek church to the General Conference will go for the universal wants of the cause in different places where the work must be built up.” {1SAT 169.1} 

The money brought to the church and then sent to the General Conference is brought into God’s treasury, His storehouse. 

5. CIRCUMSTANCES OF TITHE DIVERSION 

Are there circumstances under which individuals may withhold their tithes from the storehouse (the church & the conference) and choose to sustain particular ministers or evangelists? 

There are 2 circumstances which could TEMPT one to THINK of this: 

1. Loss of Confidence on how money is appropriated at the conference 

Ellen White met such a case. Here is what she counseled: 

“You who have been withholding your means from the cause of God, read the book of Malachi, and see what is spoken there in regard to tithes and offerings. Cannot you see that it is not best under any circumstances to withhold your tithes and offerings because you are not in harmony with everything your brethren do? The tithes and offerings are not the property of any man, but are to be used in doing a certain work for God. Unworthy ministers may receive some of the means thus raised, but dare any one, because of this, withhold from the treasury, and brave the curse of God? I dare not. I pay my tithes gladly and freely, saying, as did David, “Of thine own have we given thee.” A selfish withholding from God will tend to poverty in our own souls. Act your part, my brethren and sisters. God loves you, and He stands at the helm. If the Conference business is not managed according to the order of the Lord, that is the sin of the erring ones. The Lord will not hold you responsible for it, if you do what you can to correct the evil. But do not commit sin yourselves by withholding from God his own property. “Cursed be he that doeth the work of the Lord negligently,” or deceitfully.”–2SAT 74, 75. {PaM 260.2} 

While we may not always approve of all ministers, it is the work of the ministerial wing of the Conference led by the Holy Spirit to weed out the unworthy ministers. 

“There are ministers who have not fed the flock of God. While their salaries have been paid, they are not men who are converted to God. There must be a weeding out of ministers; for they are not converted. We want to have the talent right in among us that has worked up to be used in our conference. But if there is no spirituality to discern where that talent is, or to train and discipline it for the work, what then? Why if there is talent in other fields, do not say, “We are going to furnish our own talent here in Michigan, and we do not want anybody to work in Michigan unless they are Michigan men.” Who told you to prescribe for God? Who told you to say what men should be over you? This is contrary to all the light that God has given me.” {1SAT 169.3} 

The risk we run when we withdraw our tithes is that of being unjust to the faithful shepherds in the Conference who are still “giving the meat in due season.” These have a right to be sustained from the storehouse. And who are we to gauge the level of apostasy and judge. If we fail to remit our tithes we are simply saying, that place has ceased to be God’s storehouse and therefore God’s church. Where then is the next storehouse? 

A withdrawal of tithe is therefore unjust to them who are worthy. Our God does not punish “the righteous with the wicked.” Gen. 18:23. Our “Father in heaven…makes His sun rise on the evil and on the good, and sends rain on the just and on the unjust.” Matthew 5:45. 

Ellen White accepted the tithe of a church member and appropriated it rightly, BUT she showed a better way. We too can be part of the better way. Instead of turning away from the Conference in criticism, we are to strive to correct matters. Let’s read it again: 

“You ask if I will accept tithe from you and use it in the cause of God where most needed. In reply, I will say that I shall not refuse to do this, but at the same time I will tell you that there is a better way.” {12MR 271.2} 

“It is better to put confidence in the ministers of the conference where you live, and in the officers of the church where you worship. Draw nigh to your brethren. Love them with a true heart fervently, and encourage them to bear their responsibilities faithfully in the fear of God.” {12MR 271.3} 

Ellen White warned against men who would call for tithe diversion: 

“Those who are carrying this message of error, denouncing the church as Babylon, are neglecting their God- appointed work, are in opposition to organization, in opposition to the plain command of God spoken by Malachi in regard to bringing all the tithes into the treasury of God’s house, and imagine that they have a work to do in warning those whom God has chosen to forward His message of truth. These workers are not bringing greater efficiency to the cause and kingdom of God, but are engaged in a work similar to that in which the enemy of all righteousness is engaged. Let these men who are rising up against the ways and means ordained of God to forward His work in these days of peril divest themselves of all unscriptural views concerning the nature, office, and power of God’s appointed agencies.” {TM 53.1} 

Examples: Jesus did not discourage giving to the apostolic treasury though He knew Judas was a betrayer and “a thief” (John 12:6). Jesus commended a widow who brought her two mites into the treasury when He knew that treasury was corrupted by money-minded priests (Luke 21:1-4). While Phinehas and Hophni through their corruptness made men to abhor the offering, yet the faithful like Elkanah and Hannah still went there yearly to offer sacrifice in the midst of that apostasy (1 Sam. 2:12-19). All this while, God was doing something about it. He was raising Samuel for priesthood and declared punishment upon the rebels. 

We are called to sigh and cry for the abominations that are happening in Zion. How can you sigh and cry when you turn away from Zion already? How can you call the church officers to accountability if you have not been faithful in remitting tithe in the first place? The story of Judas, Phinehas and Hophni are a great evidence that “even now the ax is laid to the root of the trees. Therefore every tree which does not bear good fruit is cut down and thrown into the fire.” Luke 3:9. It is not a human axe but a divine axe. 

2. If there are ministers who are worthy of the tithe but are neglected by the Conference 

This is a rare case in the writings of Ellen White, which we cannot make a regular practice, nor did she desire it to be publicized because it would cause confusion. 

“My brother, I wish to say to you, Be careful how you move. You are not moving wisely. The least you have to speak about the tithe that has been appropriated to the most needy and the most discouraging field in the world, the more sensible you will be.” {2MR 99.2} 

“It has been presented to me for years that my tithe was to be appropriated by myself to aid the white and colored ministers who were neglected and did not receive sufficient properly to support their families. When my attention was called to aged ministers, white or black, it was my special duty to investigate into their necessities and supply their needs. This was to be my special work, and I have done this in a number of cases. No man should give notoriety to the fact that in special cases the tithe is used in that way.” {2MR 99.3} 

My view is that this was a special calling from God, who presented the issue to her, upon thorough investigation she was allowed of God to directly appropriate the tithes to them. Please remember also that these were “licensed” ministers who had been neglected. They were not evangelists or pastors working independently of the Conference. 

“Some cases have been kept before me for years, and I have supplied their needs from the tithe, as God has instructed me to do. And if any person shall say to me, Sister White, will you appropriate my tithe where you know it is most needed, I shall say, Yes, I will; and I have done so. I commend those sisters who have placed their tithe where it is most needed to help to do a work that is being left undone. If this matter is given publicity, it will create a knowledge which would better be left as it is. I do not care to give publicity to this work which the Lord has appointed me to do, and others to do.” {2MR 100.1} 

In this case it was a work God Himself had appointed her and other few people. The situation here is one of the few special circumstances where the regular lines did not do their part and thus it necessitated God’s direct interposition. 

“Circumstances alter cases. I would not advise that anyone should make a practice of gathering up tithe money. But for years there have now and then been persons who have lost confidence in the appropriation of the tithe, who have placed their tithe in my hands, and said that if I did not take it they would themselves appropriate it to the families of the most needy ministers they could find. I have taken the money, given a receipt for it, and told them how it was appropriated.” {2MR 100.2} 

She acted with discretion as a servant of God and a representative of the church. She accounted for it and made it known because it was done in righteousness and under God’s leading. This situation ought not to be used as an excuse, it was a special situation, it was not often what occurred in the whole church. 

From the above statements I would conclude that Ellen White under direct guidance by God appropriated tithes to needy fields ONLY in special situations. She also did it privately not publicizing it because “it is not a matter that should be commented” {2MR 99.5}. 

I believe she did not want it publicized because it would create confusion. Men and women would arise whenever they disagree with Conference brethren and begin supporting their favorite ministers. This is not as God would have it. 

CONCLUSION 

So should we divert tithes from the Conference to a lay evangelist? 

I think it would not be a wise move. This would equally create confusion when such a case becomes known. It would create a rift between the evangelists and the Conference. Here are my recommendations: 

1. Let the local Conference institutionalize these gifts of the Spirit that seem neglected (these may include but not limited to lay evangelists, bible workers, bible teachers in schools and medical missionary workers) as God’s providence leads. In so doing, they (the conference leaders) are able to train, co- ordinate and issue credentials to these workers so they are recognized as church workers and thus get sustained from the tithe as has been studied in this document. These licensed workers can then be sent to work in different territories within the Conference in collaboration with local churches. These workers will then give regular reports to the Conference of their work and thus get their sustenance. 

2. If the tithes of the local Conference cannot sustain all these workers, the local Conference can create “a special fund” for supporting lay evangelists (who are registered and licensed by the Conference) so that church members can contribute through official church channels.

3. If the local Conference does not have the infrastructure for training and capacity development of these workers, they can work with the self-supporting ministries within the vast world field who can train such workers and equip them to work in harmony with the organized Seventh Day Adventist Church. This has been done by Conferences in the western world and resulted in the prosperity of the church.

4. If options 1 & 2 are not feasible, the concerned church members can independently create a “special fund” NOT FROM THE TITHE BUT BY DONATION. This fund can be managed by a special committee who will “investigate into their necessities and supply their needs” and give receipts to the donors regularly accounting for the expenditure. This (the sustenance of evangelists) can be done while not leaving the other (tithing to the Conference) undone.

5. Any evangelist who is in conscientious service to God should refuse to receive what “rightfully” (by definition of conference) belongs to the storehouse by encouraging their donors to support them from their free will offerings. This would be wise in not making the unnecessary friction between the Conference leadership and evangelists. This may sound odd but being an evangelist, I believe we are called to work with the church we love without bringing unnecessary tension and suspicion with the leaders of the church. 

6. Every member of the church who deems that God has called him/her to service in the various offices of ministry mentioned in this study should enquire of God whether they are called to self-supporting or full-time ministry. 

James 1:5 If any of you lack wisdom, let him ask of God, that giveth to all [men] liberally, and upbraideth not; and it shall be given him. 

You can do the ministry such as that of the Apostle Paul who boldly could say, “Yea, ye yourselves know, that these hands have ministered unto my necessities.” Acts 20:34 

If God wants you in self-supporting work He will indicate by His providential working. If not, He will provide a means for your sustenance so that you “Meditate upon these things; give thyself wholly to them; that thy profiting may appear to all.” 1 Timothy 4:15 

“The Lord employs various instrumentalities for the accomplishment of His purpose, and while some with special talents are chosen to devote all their energies to the work of teaching and preaching the gospel, many others, upon whom human hands have never been laid in ordination, are called to act an important part in soulsaving.” {AA 355.1} 

“There is a large field open before the self-supporting gospel worker. Many may gain valuable experiences in ministry while toiling a portion of the time at some form of manual labor, and by this method strong workers may be developed for important service in needy fields.” {AA 355.2} 

Note: Words of encouragement to the evangelists 

Christ and His disciples were worthy of the tithe for they were the true ministers of the mysteries of God yet we do not see them diverting people to tithe to them. The tithes were taken to the temple but the people sustained them from their free will offerings and donations. At one time Christ was confronted to pay temple tax, which it was not right for Him to pay but He sent Peter to get it from a fish and pay it. And He gives the reason why He paid: “Nevertheless, lest we offend them, go to the sea, cast in a hook, and take the fish that comes up first. And when you have opened its mouth, you will find a piece of money; take that and give it to them for Me and you.” Matthew 17:27 

“Jesus did not contend for His rights. Often His work was made unnecessarily severe because He was willing and uncomplaining. Yet He did not fail nor become discouraged. He lived above these difficulties, as if in the light of God’s countenance. He did not retaliate when roughly used, but bore insult patiently.” {DA 89.4} 

The first apostles going out as evangelists with the 72 others did not receive any compensation from the temple tithes but God sustained them. 

Luke 22:35 And He said to them, “When I sent you without money bag, knapsack, and sandals, did you lack anything?” So they said, “Nothing.” 

To fellow evangelists, we have promises of God to hang upon in this work. Just as we present the truth to others and ask them to accept it by faith even when they don’t see how they will be sustained, so should we exercise a similar faith. 

Philippians 4:19 “And my God shall supply all your need according to His riches in glory by Christ Jesus.” 

Elijah, the man of God was sustained by God in the drought that left the nation bankrupt and destabilized. 

“So it was with the disciples previously called. When Jesus bade Peter and his companions follow Him, immediately they left their boats and nets. Some of these disciples had friends dependent on them for support; but when they received the Saviour’s invitation, they did not hesitate, and inquire, How shall I live, and sustain my family? They were obedient to the call; and when afterward Jesus asked them, “When I sent you without purse, and scrip, and shoes, lacked ye anything?” they could answer, “Nothing.” Luke 22:35. {DA 273.3} 

“Though they were to be deprived of His personal companionship, and of the means of support by their former employment, the risen Saviour would still have a care for them. While they were doing His work, He would provide for their needs. And Jesus had a purpose in bidding them cast their net on the right side of the ship. On that side He stood upon the shore. That was the side of faith. If they labored in connection with Him,–His divine power combining with their human effort,–they could not fail of success.” {DA 810.5} 

“If you have given yourself to God, to do His work, you have no need to be anxious for tomorrow. He whose servant you are, knows the end from the beginning. The events of tomorrow, which are hidden from your view, are open to the eyes of Him who is omnipotent.” {MB 100.1} 

God bless you as you seek the Lord for wisdom both as a concerned church member and as an evangelist. 

END OF STUDY 

Study compiled by Ev. Moses Wasonga. All your comments and critique may be forwarded to: mosewasonga@gmail.com . 

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