“If the conference business is not managed according to the order of the Lord, that is the sin of the erring one; 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 the Lord His own property.”
— Ellen G. White, Special Testimonies, Series A, No. 1, pp. 27–28
Scripture
Genesis 14:18–20
“And Melchizedek king of Salem brought forth bread and wine: and he was the priest of the most high God… And he gave him tithes of all.”
Numbers 18:21
“And, behold, I have given the children of Levi all the tenth in Israel for an inheritance, for their service which they serve.”
Leviticus 27:30
“And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the LORD’s: it is holy unto the LORD.”
Malachi 3:8–10
“Will a man rob God? Yet ye have robbed me… in tithes and offerings… Bring ye all the tithes into the storehouse, that there may be meat in mine house.”
Nehemiah 13:10–13
“Why is the house of God forsaken?… Then brought all Judah the tithe… unto the treasuries. And I made treasurers over the treasuries… for they were counted faithful.”
Mark 12:40–44
“And there came a certain poor widow, and she threw in two mites… this poor widow hath cast more in, than all they which have cast into the treasury.”
John 12:6
“This he said, not that he cared for the poor; but because he was a thief, and had the bag, and bare what was put therein.”
1 Corinthians 9:13–14
“Do ye not know that they which minister about holy things live of the things of the temple?… Even so hath the Lord ordained that they which preach the gospel should live of the gospel.”
Matthew 23:23
“Ye pay tithe of mint and anise and cummin… these ought ye to have done, and not to leave the other undone.”
Genesis 28:22
“And of all that thou shalt give me I will surely give the tenth unto thee.”
Hebrews 7:8
“And here men that die receive tithes; but there he receiveth them, of whom it is witnessed that he liveth.”
2 Chronicles 31:11–13
Hezekiah “commanded to prepare chambers in the house of the LORD… and appointed” faithful overseers of the tithe.
Mark 11:18
“And the scribes and chief priests heard it, and sought how they might destroy him.”
Acts 4:35
“And laid them down at the apostles’ feet: and distribution was made unto every man according as he had need.”
Isaiah 1:18
“Come now, and let us reason together, saith the LORD.”
Leviticus 22:6–7
“The soul which hath touched any such shall be unclean until even, and shall not eat of the holy things, unless he wash his flesh with water. And when the sun is down, he shall be clean, and shall afterward eat of the holy things; because it is his food.”
Deuteronomy 12:13–14
“Take heed to thyself that thou offer not thy burnt offerings in every place that thou seest: but in the place which the LORD shall choose.”
Deuteronomy 14:22
“Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year.”
Deuteronomy 14:24–26
“Then shalt thou turn it into money, and bind up the money in thine hand, and shalt go unto the place which the LORD thy God shall choose.”
Deuteronomy 14:28–29
“And the Levite, (because he hath no part nor inheritance with thee,) and the stranger, and the fatherless, and the widow, which are within thy gates, shall come, and shall eat and be satisfied.”
Deuteronomy 26:2
“That thou shalt take of the first of all the fruit of the earth… and shalt put it in a basket, and shalt go unto the place which the LORD thy God shall choose to place his name there.” (Firstfruits, reshit, a separate institution from the tithe, ma’aser.)
Deuteronomy 26:12
“When thou hast made an end of tithing all the tithes of thine increase the third year, which is the year of tithing, and hast given it unto the Levite, the stranger, the fatherless, and the widow, that they may eat within thy gates, and be filled.”
Deuteronomy 26:13, 14
“I have brought away the hallowed things out of mine house… according to all thy commandments which thou hast commanded me: I have not transgressed thy commandments, neither have I forgotten them… but I have hearkened to the voice of the LORD my God, and have done according to all that thou hast commanded me.” (The compliance oath God scripts for the giver.)
Nehemiah 12:44
“And at that time were some appointed over the chambers for the treasures, for the offerings, for the firstfruits, and for the tithes.” (Firstfruits and tithes listed as separate funds.)
Exodus 23:11
“But the seventh year thou shalt let it rest and lie still; that the poor of thy people may eat: and what they leave the beasts of the field shall eat.”
Exodus 25:2
“Speak unto the children of Israel, that they bring me an offering: of every man that giveth it willingly with his heart ye shall take my offering.”
Acts 5:4
“Whiles it remained, was it not thine own? and after it was sold, was it not in thine own power?”
1 Samuel 1:3
“And this man went up out of his city yearly to worship and to sacrifice unto the LORD of hosts in Shiloh. And the two sons of Eli, Hophni and Phinehas, the priests of the LORD, were there.”
1 Samuel 2:17
“Wherefore the sin of the young men was very great before the LORD: for men abhorred the offering of the LORD.”
1 Kings 18:36
“…let it be known this day that thou art God in Israel, and that I am thy servant, and that I have done all these things at thy word.” (Elijah’s exceptional act rested on explicit instruction — the Carmel parallel.)
2 Kings 4:42
“And there came a man from Baalshalisha, and brought the man of God bread of the firstfruits, twenty loaves of barley, and full ears of corn in the husk thereof.”
2 Kings 22:3–7
Josiah’s reform: the money “gathered of the hand of the people” was delivered to “the doers of the work, that have the oversight of the house of the LORD” to repair the house — the treasury repaired, never bypassed.
2 Chronicles 11:14
“For the Levites left their suburbs and their possession, and came to Judah and Jerusalem: for Jeroboam and his sons had cast them off from executing the priest's office unto the LORD.”
Isaiah 1:16–17
“Wash you, make you clean; put away the evil of your doings from before mine eyes; cease to do evil; learn to do well.”
Isaiah 8:20
“To the law and to the testimony: if they speak not according to this word, it is because there is no light in them.”
Jeremiah 7:3–11
“Is this house, which is called by my name, become a den of robbers in your eyes? Behold, even I have seen it, saith the LORD.”
Malachi 2:8
“But ye are departed out of the way; ye have caused many to stumble at the law; ye have corrupted the covenant of Levi, saith the LORD of hosts.”
Malachi 3:6
“For I am the LORD, I change not; therefore ye sons of Jacob are not consumed.”
Matthew 18:15
“Moreover if thy brother shall trespass against thee, go and tell him his fault between thee and him alone.”
Matthew 10:10
“Nor scrip for your journey, neither two coats, neither shoes, nor yet staves: for the workman is worthy of his meat.”
Matthew 16:23
“But he turned, and said unto Peter, Get thee behind me, Satan: thou art an offence unto me: for thou savourest not the things that be of God, but those that be of men.”
Matthew 17:27
“Notwithstanding, lest we should offend them, go thou to the sea, and cast an hook... thou shalt find a piece of money: that take, and give unto them for me and thee.”
John 17:17
“Sanctify them through thy truth: thy word is truth.”
Mark 13:2
“Seest thou these great buildings? there shall not be left one stone upon another, that shall not be thrown down.”
Luke 8:3
“And many others, which ministered unto him of their substance.”
Luke 10:7
“And in the same house remain, eating and drinking such things as they give: for the labourer is worthy of his hire.”
Acts 6:1–6
“Wherefore, brethren, look ye out among you seven men of honest report, full of the Holy Ghost and wisdom, whom we may appoint over this business.”
2 Corinthians 8:20–21
“Providing for honest things, not only in the sight of the Lord, but also in the sight of men.”
1 Thessalonians 5:21
“Prove all things; hold fast that which is good.”
1 Timothy 5:17
“Let the elders that rule well be counted worthy of double honour, especially they who labour in the word and doctrine.”
1 Timothy 5:22
“Lay hands suddenly on no man, neither be partaker of other men's sins: keep thyself pure.”
Hebrews 7:3
“Without father, without mother, without descent, having neither beginning of days, nor end of life; but made like unto the Son of God.”
Hebrews 7:4
“Now consider how great this man was, unto whom even the patriarch Abraham gave the tenth of the spoils.”
Hebrews 7:12–13
“For the priesthood being changed, there is made of necessity a change also of the law. For he of whom these things are spoken pertaineth to another tribe.”
1 Peter 2:9
“But ye are a chosen generation, a royal priesthood, an holy nation, a peculiar people.”
1 Samuel 4:21–22
“And she named the child Ichabod, saying, The glory is departed from Israel: because the ark of God was taken.”
Numbers 8:25–26
“And from the age of fifty years they shall cease waiting upon the service thereof, and shall serve no more: But shall minister with their brethren in the tabernacle of the congregation.”
Numbers 35:2–8
The forty-eight Levitical cities with their suburbs — homes and pasture lands given to the tribe that received no territorial inheritance.
Nehemiah 5:7–11
“Ye exact usury, every one of his brother… I pray you, let us leave off this usury.”
Haggai 2:19
“From this day will I bless you.”
Malachi 3:9
“Ye are cursed with a curse: for ye have robbed me, even this whole nation.”
Matthew 7:15–16
“Beware of false prophets… Ye shall know them by their fruits.”
Matthew 10:34
“Think not that I am come to send peace on earth: I came not to send peace, but a sword.”
Matthew 18:6
“But whoso shall offend one of these little ones which believe in me, it were better for him that a millstone were hanged about his neck, and that he were drowned in the depth of the sea.”
Matthew 23:2–3
“The scribes and the Pharisees sit in Moses’ seat: All therefore whatsoever they bid you observe, that observe and do; but do not ye after their works.”
Matthew 23:38
“Behold, your house is left unto you desolate.”
Matthew 25:27
“Thou oughtest therefore to have put my money to the exchangers, and then at my coming I should have received mine own with usury.”
Luke 12:48
“For unto whomsoever much is given, of him shall be much required.”
Luke 19:13
“Occupy till I come.”
John 10:12–13
“But he that is an hireling… seeth the wolf coming, and leaveth the sheep, and fleeth… The hireling fleeth, because he is an hireling, and careth not for the sheep.”
Acts 17:11
“These were more noble than those in Thessalonica, in that they received the word with all readiness of mind, and searched the scriptures daily, whether those things were so.”
Acts 17:30
“And the times of this ignorance God winked at; but now commandeth all men every where to repent.”
Acts 20:29–30
“Also of your own selves shall men arise, speaking perverse things, to draw away disciples after them.”
2 Corinthians 9:7
“Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver.”
Galatians 1:8
“But though we, or an angel from heaven, preach any other gospel unto you than that which we have preached unto you, let him be accursed.”
Hebrews 7:13–14
“For he of whom these things are spoken pertaineth to another tribe, of which no man gave attendance at the altar… of which tribe Moses spake nothing concerning priesthood.”
1 Peter 3:15
“But sanctify the Lord God in your hearts: and be ready always to give an answer to every man that asketh you a reason of the hope that is in you with meekness and fear.”
Jeremiah 32:9–12
Jeremiah, of the priests of Anathoth, buys a field and has the deed witnessed — personal property held by a priestly family.
Revelation 12:17
“And the dragon was wroth with the woman, and went to make war with the remnant of her seed, which keep the commandments of God, and have the testimony of Jesus Christ.”
Spirit of Prophecy
Special Testimonies, Series A, No. 1, pp. 27–28= Manuscript 3, 1890
“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… that is the sin of the erring one; the Lord will not hold you responsible for it… But do not commit sin yourselves by withholding from the Lord His own property.”
Gospel Workers, p. 226
“The tithe is sacred, reserved by God for Himself.”
The Desire of Ages, p. 615
Of the widow who gave into the temple treasury: “she believed the service of the temple to be of God’s appointment.”
Testimonies to Ministers, pp. 359–360Letter 55, 1895; printed in Special Testimonies for Ministers and Workers, No. 9 (1897)
“And the General Conference is itself becoming corrupted with wrong sentiments and principles.” (Written of the consolidation of institutional power at Battle Creek.)
Testimonies to Ministers and Gospel Workers, p. 42
“To claim that the Seventh-day Adventist Church is Babylon, is to make the same claim as does Satan, who is an accuser of the brethren, who accuses them before God night and day.”
Last Day Events, p. 43= Testimonies to Ministers, pp. 50, 58–59 (1893)
“My brother, if you are teaching that the Seventh-day Adventist Church is Babylon, you are wrong.”
Manuscript Releases, vol. 2, pp. 99–100Letter 267, to Elder G. F. Watson, January 22, 1905; also Spalding and Magan Collection, pp. 215–216
“I send this matter to you so that you shall not make a mistake. Circumstances alter cases. I would not advise that anyone should make a practice of gathering up tithe money.”
The Watson letter (Letter 267, 1905), Manuscript Releases, vol. 2, pp. 99–101
“It has been presented to me for years that my tithe was to be appropriated by myself… as the money is not withheld from the Lord’s treasury… let every man, if he is wise, hold his peace.”
Daughters of God, p. 106Letter 137, 1898 (Manuscript Releases, vol. 12, pp. 160–161)
“I will feel it 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.”
Testimonies for the Church, vol. 3, p. 553
“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.” (Addressed to those who hire and retain workers.)
Testimonies for the Church, vol. 3, pp. 388–389
“Every man, woman, and youth may become a treasurer for the Lord… an agent to meet the demands upon the treasury.”
Testimonies for the Church, vol. 1, pp. 261–262cf. vol. 2, p. 552 (woes on unsanctified preachers)
“There are fearful woes for those who preach the truth, but are not sanctified by it, and also for those who consent to receive and maintain the unsanctified to minister to them in word and doctrine.”
Letter 41, 1894, to Harmon LindsayThe Ellen G. White 1888 Materials, pp. 1234–1238; concerns her royalties and personal means
“I was warned… not to shift the responsibility of my stewardship upon any institution or organization.”
General Conference Bulletin, April 5, 1901, p. 83
“It is not in His order that two or three men shall plan for the whole conference, and decide how the tithe shall be used, as though the tithe were a fund of their own.”
Letter 32, 1908Manuscript Releases, vol. 20, pp. 102–103; Spalding and Magan Collection, p. 421 — donated means for the Madison work, not tithe
“Inspiration has given us no right to feel that all the means should be handled through one organization… All the means is not to be handled by one organization or one party. The Lord works through various agencies.”
Testimonies for the Church, vol. 3, pp. 265–266
“God bids us speak, and we will not be silent. If wrongs are apparent among His people, and if the servants of God pass on indifferent to them, they virtually sustain and justify the sinner, and are alike guilty and will just as surely receive the displeasure of God.”
Testimonies for the Church, vol. 3, pp. 280–281
“Indifference and neutrality in a religious crisis is regarded of God as a grievous crime and equal to the very worst type of hostility against God.”
Testimonies for the Church, vol. 3, pp. 404–405
“The special system of tithing was founded upon a principle which is as enduring as the law of God.”
Testimonies for the Church, vol. 5, p. 150
“Should means flow into the treasury exactly according to God's plan,—a tenth of all the increase,—there would be abundance to carry forward His work.”
Testimonies for the Church, vol. 6, p. 215
“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.”
Testimonies for the Church, vol. 7, pp. 176–177; Testimonies to Ministers, pp. 361–362
The stewardship counsels quoted by the redirection side (“responsible to invest this means ourselves”; not to “bargain away our stewardship”) — answered on the Answers page: delivering to the Owner’s chosen address is the stewardship.
Testimonies for the Church, vol. 3, pp. 388–389
“God’s plan in the tithing system is beautiful in its simplicity and equality… Every man, woman, and youth may become a treasurer for the Lord and may be an agent to meet the demands upon the treasury.”
Testimonies for the Church, vol. 9, p. 247
“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.”
Testimonies for the Church, vol. 9, p. 248
“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.”
Testimonies for the Church, vol. 9, p. 249Same page: “The tithe is sacred, reserved by God for Himself… brought into His treasury… gospel laborers”
“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.”
Testimonies for the Church, vol. 9, pp. 249–250
“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.”
Letter 41, 1894, to Harmon Lindsay (The Ellen G. White 1888 Materials, pp. 1234–1238)
“I was warned not to shift the responsibility of my stewardship upon any institution or organization.” (Quoted in support of member appropriation; the White Estate’s study Ellen G. White and the Tithe finds these stewardship statements concern royalties and general means, not the tithe.)
Ellen G. White and the Tithe (Ellen G. White Estate document)
The Estate’s published study of the stewardship quotations used in tithe-redirection tracts; it finds the spliced sentences make no mention of the tithe and concern an author’s stewardship of royalties, calling the combination “a gross misuse.” Available at egwwritings.org.
Gospel Workers (1915), p. 455Chapter “A Wise Distribution of Means,” addressed to those who appropriate treasury funds
“Those who are to appropriate to the needs of the Lord's work the means in His treasury should come to the mercy-seat, asking for clear intuition and heavenly wisdom, that they may see the necessities of the far-off countries, as well as of those nearer by.”
Selected Messages, book 1, p. 57
“Regarding the testimonies, nothing is ignored; nothing is cast aside; but time and place must be considered.”
Selected Messages, book 2, pp. 107–108
“Not one cloud has fallen upon the church that God has not prepared for; not one opposing force has risen to counterwork the work of God but He has foreseen.”
Counsels on Stewardship, pp. 80–81The Review and Herald, May 9, 1893; also printed in Counsels on Sabbath School Work
“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.”
Special Testimonies, Series B, No. 11 (The Madison School, 1908), p. 31
“Means have been withheld from them because in the organization and management of the Madison school, it was not placed under the control of the conference.”
Testimonies for the Church, vol. 3, p. 393
“The tithing system reaches back beyond the days of Moses. 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.”
Patriarchs and Prophets, p. 525
“From the earliest times the Lord claimed a tithe as His, and this claim was recognized and honored.”
Patriarchs and Prophets, p. 527Israel’s total religious and charitable giving
“The contributions required of the Hebrews for religious and charitable purposes amounted to fully one fourth of their income.”VERIFY WORDING - Patriarchs and Prophets, p. 527
Patriarchs and Prophets, pp. 528, 529
Holds that what God asks of His people now is not less than He asked of Israel, but greater.VERIFY WORDING - Patriarchs and Prophets, pp. 528, 529
Patriarchs and Prophets, p. 530
The second tithe as Israel’s fund for hospitality, benevolence, and the feasts.
Testimonies for the Church, vol. 4, p. 467
“fully one fourth of their income”VERIFY WORDING - Testimonies, vol. 4, p. 467
Testimonies for the Church, vol. 4, p. 89
“In every religious crisis some fall under temptation. The shaking of God blows away multitudes like dry leaves.”
Testimonies for the Church, vol. 5, p. 81
“Chaff like a cloud will be borne away on the wind, even from places where we see only floors of rich wheat.”
Testimonies for the Church, vol. 5, p. 671
“God is either teaching His church, reproving their wrongs and strengthening their faith, or He is not. This work is of God, or it is not. God does nothing in partnership with Satan.”
Early Writings, p. 270
“I asked the meaning of the shaking I had seen, and was shown that it would be caused by the straight testimony called forth by the counsel of the True Witness to the Laodiceans.”
The Great Controversy, p. 608
“As the storm approaches, a large class who have professed faith in the third angel’s message, but have not been sanctified through obedience to the truth, abandon their position and join the ranks of the opposition.”
The Acts of the Apostles, p. 91
“The organization of the church at Jerusalem was to serve as a model for the organization of churches in every other place where messengers of truth should win converts to the gospel.”
Christ’s Object Lessons, pp. 71–72
“Christ has plainly taught that those who persist in open sin must be separated from the church, but He has not committed to us the work of judging character and motive… Should we try to uproot from the church those whom we suppose to be spurious Christians, we should be sure to make mistakes.”
Selected Messages, book 1, pp. 204–205
“The enemy of souls has sought to bring in the supposition that a great reformation was to take place among Seventh-day Adventists… Were this reformation to take place, what would result? The principles of truth that God in His wisdom has given to the remnant church, would be discarded… A new organization would be established. Books of a new order would be written.”
Selected Messages, book 2, p. 380Letter 55, 1886
“The church may appear as about to fall, but it does not fall. It remains, while the sinners in Zion will be sifted out — the chaff separated from the precious wheat.”
Testimonies to Ministers, p. 15
“The church of Christ, enfeebled and defective as it may be, is the only object on earth on which He bestows His supreme regard.”
Testimonies to Ministers, p. 41
“When anyone arises, either among us or outside of us, who is burdened with a message which declares that the people of God are numbered with Babylon… you may know that he is not bearing the message of truth.”
Testimonies to Ministers, pp. 45, 49
“Has God no living church? He has a church, but it is the church militant… The church, enfeebled and defective, needing to be reproved, warned, and counseled, is the only object upon earth upon which Christ bestows His supreme regard.”
Testimonies for the Church, vol. 9, pp. 260–261
“God has ordained that the representatives of His church from all parts of the earth, when assembled in a General Conference, shall have authority.”
Letter 96, 1911Manuscript Releases, vol. 1, p. 196
“I shall not refuse to do this, but at the same time I will tell you that there is a better way. 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.”
The Review and Herald, May 16, 1882Also in Counsels on Stewardship, p. 66
“A tithe of all our increase is the Lord’s. He has reserved it to Himself to be employed for religious purposes.”
Church Documents
Fundamental Belief 21, StewardshipSeventh-day Adventist Fundamental Beliefs
Commits members to returning tithe, singular, and to giving offerings. It does not legislate a second tithe.
General Conference Tithe PolicyAdopted at Annual Council, October 14, 1985
“The foregoing policies do not apply to offerings. Members make the decision as to where their offerings are directed.”
Systematic Benevolence & the titheEncyclopedia of Seventh-day Adventists; GC session minutes
Systematic Benevolence was adopted at Battle Creek in January 1859; the full tithe (one tenth of income) was voted at the 1876 General Conference session, elaborated in 1878, and implemented from January 1879.
Fundamental Beliefs, No. 21 (Stewardship)Current official wording (as revised 2015, San Antonio)
“We acknowledge God's ownership by faithful service to Him and our fellow human beings, and by returning tithe and giving offerings for the proclamation of His gospel and the support and growth of His church.”
Seventh-day Adventist Church ManualChapter 7, “Discipline” — “Reasons for Discipline”
Failure to return tithe is not listed among the grievous sins for which members may be disciplined.
General Conference “Use of Tithe” guidelinesgc.adventist.org/guidelines/use-of-tithe
The church’s voted guidelines confine tithe use to the support of ministry, evangelism, and the teaching of the Word — not capital construction or general operating expense.
Note: Every citation on this page has been checked against its printed source (or the Ellen G. White Estate’s published text). Where a popular citation proved inaccurate, the reference given here is the corrected one.