A A STUDY STUDY

ON ON OFFERINGSOFFERINGS

JEWISH JEWISH CONTRIBUTIONS FOR CONTRIBUTIONS FOR RELIGIOUS PURPOSESRELIGIOUS PURPOSES

When we speak of the tithe as When we speak of the tithe as the standard of the Jewish the standard of the Jewish contributions to religious contributions to religious purposes, we do not speak purposes, we do not speak understandingly. The Lord kept understandingly. The Lord kept His claims paramount, and in His claims paramount, and in almost every article they were almost every article they were reminded of the Giver by being reminded of the Giver by being required to make returns to Him. required to make returns to Him.

They were required to pay a They were required to pay a ransom for their firstborn son, ransom for their firstborn son, for the first fruits of their for the first fruits of their flocks, and for the first flocks, and for the first gathering of the harvest. They gathering of the harvest. They were required to leave the were required to leave the corners of their harvest fields corners of their harvest fields for the destitute. Whatever for the destitute. Whatever dropped from their hands in dropped from their hands in reaping was left for the poor, reaping was left for the poor, and once in every seven years and once in every seven years their lands were allowed to their lands were allowed to produce spontaneously for the produce spontaneously for the needy. needy.

Then there were the sacrificial Then there were the sacrificial offerings, the trespass offerings, the trespass offerings, the sin offerings, offerings, the sin offerings, and the remission of all debts and the remission of all debts every seventh year. There every seventh year. There were also numerous expenses were also numerous expenses for hospitalities and gifts to for hospitalities and gifts to the poor, and there were the poor, and there were assessments upon their assessments upon their property. {4T 467.1}property. {4T 467.1}

At stated periods, in order to At stated periods, in order to preserve the integrity of the preserve the integrity of the law, the people were law, the people were interviewed as to whether interviewed as to whether they had faithfully performed they had faithfully performed their vows or not. A their vows or not. A conscientious few made conscientious few made returns to God of about returns to God of about one one third of all their income for third of all their income for the benefit of religious the benefit of religious interests and for the poor. interests and for the poor.

These exactions were not These exactions were not from a particular class of the from a particular class of the people, people, but from all, the but from all, the requirement being requirement being proportioned according to proportioned according to the amount possessed. the amount possessed.

Besides all these systematic Besides all these systematic and regular donations there and regular donations there were special objects calling were special objects calling for freewill offerings, such as for freewill offerings, such as the tabernacle built in the the tabernacle built in the wilderness and the temple wilderness and the temple erected at Jerusalem. These erected at Jerusalem. These drafts were made by God upon drafts were made by God upon the people for their own good, the people for their own good, as well as to sustain His as well as to sustain His service. {4T 467.2}service. {4T 467.2}

Numerous gifts and offerings Numerous gifts and offerings were divinely specified. Under were divinely specified. Under the Jewish system the people the Jewish system the people were taught to cherish a spirit of were taught to cherish a spirit of liberality both in sustaining the liberality both in sustaining the cause of God and in supplying cause of God and in supplying the wants of the needy. the wants of the needy.

For special occasions there were For special occasions there were freewill offerings. At the harvest freewill offerings. At the harvest and the vintage, the first fruits of and the vintage, the first fruits of the field--corn, wine, and oil--the field--corn, wine, and oil--were consecrated as an offering were consecrated as an offering to the Lord. The gleanings and to the Lord. The gleanings and the corners of the field were the corners of the field were reserved for the poor. reserved for the poor.

The first fruits of the wool The first fruits of the wool when the sheep were shorn, of when the sheep were shorn, of the grain when the wheat was the grain when the wheat was threshed, were set apart for threshed, were set apart for God. So also were the first-God. So also were the first-born of all animals, and a born of all animals, and a redemption price was paid for redemption price was paid for the first-born son. The first the first-born son. The first fruits were to be presented fruits were to be presented before the Lord at the before the Lord at the sanctuary and were then sanctuary and were then devoted to the use of the devoted to the use of the priests. priests.

{AA 336.3}{AA 336.3}

Deutronomy 24:19 When thou cuttest down thine harvest in thy field, and hast forgot a sheaf in the field, thou shalt not go again to fetch it: it shall be for the stranger, for the fatherless, and for the widow: that the LORD thy God may bless thee in all the work of thine hands. 24:20 When thou beatest thine olive tree, thou shalt not go over the boughs again: it shall be for the stranger, for the fatherless, and for the widow. 24:21 When thou gatherest the grapes of thy vineyard, thou shalt not glean [it] afterward: it shall be for the stranger, for the fatherless, and for the widow.

Leviticus 19:9 And when ye reap the harvest of your land, thou shalt not wholly reap the corners of thy field, neither shalt thou gather the gleanings of thy harvest. 19:10 And thou shalt not glean thy vineyard, neither shalt thou gather [every] grape of thy vineyard; thou shalt leave them for the poor and stranger: I [am] the LORD your God.

Exodus 23:10 And six years thou shalt sow thy land, and shalt gather in the fruits thereof: 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. In like manner thou shalt deal with thy vineyard, [and] with thy oliveyard.

Deut 15:7 If there be among you a poor man of one of thy brethren within any of thy gates in thy land which the LORD thy God giveth thee, thou shalt not harden thine heart, nor shut thine hand from thy poor brother: 15:8 But thou shalt open thine hand wide unto him, and shalt surely lend him sufficient for his need, [in that] which he wanteth.

Deut 15:12 [And] if thy brother, an Hebrew man, or an Hebrew woman, be sold unto thee, and serve thee six years; then in the seventh year thou shalt let him go free from thee. 15:13 And when thou sendest him out free from thee, thou shalt not let him go away empty: 15:14 Thou shalt furnish him liberally out of thy flock, and out of thy floor, and out of thy winepress: [of that] wherewith the LORD thy God hath blessed thee thou shalt give unto him.

DOES THE CONDITION OF DOES THE CONDITION OF THE OFFERING YOU THE OFFERING YOU BRING TO THE LORD BRING TO THE LORD

MATTER?MATTER?

CONDITIONS FOR CONDITIONS FOR ACCEPTABLE OFFERINGSACCEPTABLE OFFERINGS Lev:22:18 Speak unto Aaron, and to Lev:22:18 Speak unto Aaron, and to

his sons, and unto all the children of his sons, and unto all the children of Israel, and say unto them, Whatsoever Israel, and say unto them, Whatsoever [he be] of the house of Israel, or of the [he be] of the house of Israel, or of the strangers in Israel, that strangers in Israel, that will offer his will offer his oblation for all his vows, and for oblation for all his vows, and for all his freewill offerings, which all his freewill offerings, which they will offer unto the LORD for a they will offer unto the LORD for a burnt offering; burnt offering;

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CONDITIONS FOR CONDITIONS FOR ACCEPTABLE OFFERINGSACCEPTABLE OFFERINGS

Lev 22:19 [Ye shall offer] Lev 22:19 [Ye shall offer] at at your own will a male without your own will a male without blemish, of the beeves, of the blemish, of the beeves, of the sheep, or of the goats. sheep, or of the goats.

Lev 22:20 [But] whatsoever Lev 22:20 [But] whatsoever hath a blemish, [that] shall ye hath a blemish, [that] shall ye not offernot offer: for it shall not be : for it shall not be acceptable for you. acceptable for you.

18

Lev 22:21 And whosoever Lev 22:21 And whosoever offereth a sacrifice of offereth a sacrifice of peace peace offeringsofferings unto the LORD to unto the LORD to accomplish [his] accomplish [his] vow, or a vow, or a freewill offering in beeves or freewill offering in beeves or sheep, it shall be perfect to sheep, it shall be perfect to be accepted; there shall be be accepted; there shall be no blemish therein. no blemish therein.

Lev 22:22 Blind, or broken, or Lev 22:22 Blind, or broken, or maimed, or having a wen, or maimed, or having a wen, or scurvy, or scabbed, scurvy, or scabbed, ye shall not ye shall not offer these unto the LORDoffer these unto the LORD, , nor make an offering by fire of nor make an offering by fire of them upon the altar unto the them upon the altar unto the LORD. LORD.

Lev 22:24 Ye Lev 22:24 Ye shall not offer shall not offer unto the LORDunto the LORD that which is that which is bruised, or crushed, or broken, bruised, or crushed, or broken, or cut; neither shall ye make or cut; neither shall ye make [any offering thereof] in your [any offering thereof] in your land. land.

Lev 22:25 Neither from a Lev 22:25 Neither from a stranger's hand shall ye offer the stranger's hand shall ye offer the bread of your God of any of bread of your God of any of these; these; because their because their corruption [is] in them, [and] corruption [is] in them, [and] blemishes [be] in them: they blemishes [be] in them: they shall not be accepted for you.shall not be accepted for you.

Lev 22:29 And when ye will Lev 22:29 And when ye will offer a sacrifice of thanksgiving offer a sacrifice of thanksgiving unto the LORD, unto the LORD, offer [it] at offer [it] at your own willyour own will. .

Malachi 1:12-14Malachi 1:12-14

But ye have profaned it, in that ye But ye have profaned it, in that ye say, The table of the Lord is say, The table of the Lord is polluted; and the fruit thereof, even polluted; and the fruit thereof, even His meat, is contemptible. Ye said His meat, is contemptible. Ye said also, Behold, what a weariness is it! also, Behold, what a weariness is it! and ye have snuffed at it, saith the and ye have snuffed at it, saith the Lord of hosts; and ye brought that Lord of hosts; and ye brought that which was torn, and the lame, and which was torn, and the lame, and the sick; thus ye brought an the sick; thus ye brought an offering: should I accept this of your offering: should I accept this of your hand? saith the Lord. hand? saith the Lord.

But cursed be the deceiver, But cursed be the deceiver, which hath in his flock a which hath in his flock a male, and voweth, and male, and voweth, and sacrificeth unto the Lord a sacrificeth unto the Lord a corrupt thing: for I am a corrupt thing: for I am a great King, saith the Lord of great King, saith the Lord of hosts, and My name is hosts, and My name is dreadful among the heathen." dreadful among the heathen." Malachi 1:12-14. Malachi 1:12-14.

GOD EXPECTS MORE GOD EXPECTS MORE FROM END TIME FROM END TIME

BELIEVERSBELIEVERS

The contributions required of The contributions required of the Hebrews for religious and the Hebrews for religious and charitable purposes charitable purposes amounted to fully one-fourth amounted to fully one-fourth of their income. So heavy a of their income. So heavy a tax upon the resources of the tax upon the resources of the people might be expected to people might be expected to reduce them to poverty; but, reduce them to poverty; but, on the contrary, the faithful on the contrary, the faithful observance of these observance of these regulations was one of the regulations was one of the conditions of their prosperity. conditions of their prosperity. Mal. 3 : II. Mal. 3 : II.

Shall we, who enjoy the full Shall we, who enjoy the full light and privileges of the light and privileges of the gospel, be content to give gospel, be content to give less to God than was given by less to God than was given by those who lived in the former, those who lived in the former, less favored dispensation? less favored dispensation? Nay, as the blessings we Nay, as the blessings we enjoy are greater, are not our enjoy are greater, are not our obligations correspondingly obligations correspondingly increased? {PH148 7.2}increased? {PH148 7.2}

It is not God's purpose that It is not God's purpose that Christians, whose privileges Christians, whose privileges far exceed those of the Jewish far exceed those of the Jewish nation, shall give less freely nation, shall give less freely than they gave. "Unto than they gave. "Unto whomsoever much is given," whomsoever much is given," the Saviour declared, "of him the Saviour declared, "of him shall be much required." shall be much required." Luke 12:48. The liberality Luke 12:48. The liberality required of the Hebrews was required of the Hebrews was largely to benefit their own largely to benefit their own nation; today the work of God nation; today the work of God extends extends

over all the earth. In the over all the earth. In the hands of His followers, Christ hands of His followers, Christ has placed the treasures of has placed the treasures of the gospel, and upon them the gospel, and upon them He has laid the responsibility He has laid the responsibility of giving the glad tidings of of giving the glad tidings of salvation to the world. Surely salvation to the world. Surely our obligations are much our obligations are much greater than were those of greater than were those of ancient Israel. {AA 337.2}ancient Israel. {AA 337.2}

As God's work extends, calls for As God's work extends, calls for help will come more and more help will come more and more frequently. That these calls may frequently. That these calls may be answered, Christians should be answered, Christians should heed the command, "Bring ye all heed the command, "Bring ye all the tithes into the storehouse, the tithes into the storehouse, that there may be meat in Mine that there may be meat in Mine house." Malachi 3:10. If house." Malachi 3:10. If professing Christians would professing Christians would faithfully bring to God their faithfully bring to God their tithes and offerings, His treasury tithes and offerings, His treasury would be full. There would then would be full. There would then be no occasion to resort to fairs, be no occasion to resort to fairs, lotteries, or parties of pleasure lotteries, or parties of pleasure to secure funds for the support to secure funds for the support of the gospel. {AA 338.1}of the gospel. {AA 338.1}

The gospel, extending and widening, required greater provisions to sustain the warfare since the death of Christ, and this made the law of almsgiving a more urgent necessity than under the Hebrew government. Now God requires, not less gifts, but greater than at any other period of the world.

The principle laid down by Christ is that the gifts and offerings should be in proportion to the light and blessings enjoyed. He has said, "For unto whomsoever much is given, of him shall be much required." {RH, August 25, 1874 par. 38}

Some will pronounce this as one of the rigorous laws binding upon the Hebrews. But this was not a burden to the willing

heart that loved God. It was only when their selfish natures strengthened by

withholding, that men have lost sight of eternal considerations, and valued their earthly treasures above that of souls.

There are even more urgent necessities upon the Israel of God in these last days than were upon ancient Israel. There is a

great and important work to be accomplished in a very short time, and God

never designed that the law of the tithing system should be of no account among his people, but that instead of this, the spirit of sacrifice should widen and deepen for the

closing work.

If we are too poor to faithfully render to God in the tithes and offerings as he requires, we are certainty too poor to

dress expensively; and to eat luxuriously; for we are wasting our

Lord's money in hurtful indulgences to please and glorify ourselves. We should

inquire diligently of ourselves, What treasure have we secured in the kingdom of God? Are we rich toward God? {RH,

December 15, 1874 par. 15}

SECOND TITHE SECOND TITHE SPECIFIEDSPECIFIED

One reasons that the One reasons that the tithe(1tithe(1stst) may be applied to ) may be applied to school purposes. Still others school purposes. Still others reason that canvassers and reason that canvassers and colporteurs should be colporteurs should be supported from the tithe. But supported from the tithe. But a great mistake is made when a great mistake is made when the tithe is drawn from the the tithe is drawn from the object for which it is to be object for which it is to be used--the support of the used--the support of the ministers. . . . {CS 102.3}ministers. . . . {CS 102.3}

The tithe(1The tithe(1stst) is the Lord's, and ) is the Lord's, and those who meddle with it will be those who meddle with it will be punished with the loss of their punished with the loss of their heavenly treasure unless they heavenly treasure unless they repent. Let the work no longer repent. Let the work no longer be hedged up because the tithe be hedged up because the tithe has been diverted into various has been diverted into various channels other than the one to channels other than the one to which the Lord has said it which the Lord has said it should go. should go.

Provision is to be made for Provision is to be made for these other lines of work. They these other lines of work. They are to be sustained, but not are to be sustained, but not from the tithe. God has not from the tithe. God has not changed; the tithe is still to be changed; the tithe is still to be used for the support of the used for the support of the ministry.--9T 247-250. {CS ministry.--9T 247-250. {CS 102.4}102.4}

To promote the assembling of the To promote the assembling of the people for religious service, as people for religious service, as

well as to provide for the poorwell as to provide for the poor, a , a second tithe of all the second tithe of all the increase was requiredincrease was required. .

Concerning the first tithe, the Concerning the first tithe, the Lord had declared, "I have given Lord had declared, "I have given the children of Levi all the tenth the children of Levi all the tenth in Israel," But in regard to the in Israel," But in regard to the second He commanded, "Thou second He commanded, "Thou

shalt eat before the Lord thy God, shalt eat before the Lord thy God, in the place which He shall choose in the place which He shall choose to place His name there, the tithe to place His name there, the tithe

of thy corn, of thy wine, and of of thy corn, of thy wine, and of thine oil, and the firstlings of thy thine oil, and the firstlings of thy herds and of thy flocks; that thou herds and of thy flocks; that thou mayest learn to fear the Lord thy mayest learn to fear the Lord thy

God always." God always."

This tithe, or its equivalent in This tithe, or its equivalent in money, they were for two money, they were for two years to bring to the place years to bring to the place where the sanctuary was where the sanctuary was established. After presenting established. After presenting a thank offering to God and a a thank offering to God and a specified portion to the specified portion to the priest, the offerers were to priest, the offerers were to use the remainder for a use the remainder for a religious feast, in which the religious feast, in which the Levite, the stranger, the Levite, the stranger, the fatherless, and the window fatherless, and the window should participate. . . . {WM should participate. . . . {WM 273.2}273.2}

Every third year, however, Every third year, however, this second tithe was to be this second tithe was to be used at home, in entertaining used at home, in entertaining the Levite and the poor, as the Levite and the poor, as Moses said, "That they may Moses said, "That they may eat within thy gates, and be eat within thy gates, and be filled." This tithe would filled." This tithe would provide a fund for the uses of provide a fund for the uses of charity and hospitality.--charity and hospitality.--Patriarchs and Prophets, p. Patriarchs and Prophets, p. 530. {WM 274.1}530. {WM 274.1}

DEUT12:11 Then DEUT12:11 Then there shall there shall be a place which the LORD be a place which the LORD your God shall choose to your God shall choose to cause his name to dwell therecause his name to dwell there; ; thither shall ye bring all that I thither shall ye bring all that I command you; command you; your burnt your burnt offerings, and your sacrifices, offerings, and your sacrifices, your tithes, and the heave your tithes, and the heave offering of your hand, and all offering of your hand, and all your choice vows which ye vow your choice vows which ye vow unto the LORDunto the LORD: :

DEUT 12:12 And ye shall DEUT 12:12 And ye shall rejoice before the LORD your rejoice before the LORD your God, ye, and your sons, and your God, ye, and your sons, and your daughters, and your daughters, and your menservants, and your menservants, and your maidservants, and the Levite that maidservants, and the Levite that [is] within your gates; forasmuch [is] within your gates; forasmuch as he hath no part nor as he hath no part nor inheritance with you. inheritance with you.

DEUT DEUT 12:13 Take heed to 12:13 Take heed to thyself that thou offer not thy thyself that thou offer not thy burnt offerings in every place burnt offerings in every place that thou seest: that thou seest:

DEUTDEUT12:14 But in the place 12:14 But in the place which the LORD shall choose which the LORD shall choose in one of thy tribes, there in one of thy tribes, there thou shalt offer thy burnt thou shalt offer thy burnt offerings, and there thou offerings, and there thou shalt do all that I command shalt do all that I command thee.thee.

DEUT12:17 Thou DEUT12:17 Thou mayest not mayest not eat within thy gates the tithe eat within thy gates the tithe of thy corn, or of thy wine, or of thy corn, or of thy wine, or of thy oil, or the firstlings of of thy oil, or the firstlings of thy herds or of thy flock, nor thy herds or of thy flock, nor any of thy vows which thou any of thy vows which thou vowest, nor thy freewill vowest, nor thy freewill offerings, or heave offering of offerings, or heave offering of thine handthine hand: :

DEUT 12:18 But thou DEUT 12:18 But thou must eat must eat them before the LORD thy God them before the LORD thy God in the place which the LORD in the place which the LORD thy God shall choose, thou, thy God shall choose, thou, and thy son, and thy daughter, and thy son, and thy daughter, and thy manservant, and thy and thy manservant, and thy maidservant, and the Levite maidservant, and the Levite that [is] within thy gatesthat [is] within thy gates: and : and thou shalt rejoice before the thou shalt rejoice before the LORD thy God in all that thou LORD thy God in all that thou puttest thine hands unto. puttest thine hands unto.

DEUT 12:19 Take heed to DEUT 12:19 Take heed to thyself that thou forsake not the thyself that thou forsake not the Levite as long as thou livest upon Levite as long as thou livest upon the earth. the earth.

DEUT 12:20 When the LORD thy DEUT 12:20 When the LORD thy God shall enlarge thy border, as God shall enlarge thy border, as he hath promised thee, and thou he hath promised thee, and thou shalt say, I will eat flesh, because shalt say, I will eat flesh, because thy soul longeth to eat flesh; thou thy soul longeth to eat flesh; thou mayest eat flesh, whatsoever thy mayest eat flesh, whatsoever thy soul lusteth after. soul lusteth after.

DEUT 12:DEUT 12:21 If the place 21 If the place which the LORD thy God hath which the LORD thy God hath chosen to put his name there chosen to put his name there be too far from thee, then be too far from thee, then thou shalt kill of thy herd and thou shalt kill of thy herd and of thy flock, which the LORD of thy flock, which the LORD hath given theehath given thee, as I have , as I have commanded thee, and thou shalt commanded thee, and thou shalt eat in thy gates whatsoever thy eat in thy gates whatsoever thy soul lusteth after.soul lusteth after.

DEUT 12:26 Only thy holy DEUT 12:26 Only thy holy things which thou hast, and thy things which thou hast, and thy vows, thou shalt take, and go vows, thou shalt take, and go unto the place which the LORD unto the place which the LORD shall choose.shall choose.

DEUT14:22 Thou DEUT14:22 Thou shalt truly shalt truly tithe all the increase of thy tithe all the increase of thy seed, that the field bringeth seed, that the field bringeth forth year by year. forth year by year.

DEUT 14:23 And DEUT 14:23 And thou shalt thou shalt eat before the LORD thy God, eat before the LORD thy God, in the place which he shall in the place which he shall choose to place his name choose to place his name there, the tithe of thy corn, of there, the tithe of thy corn, of thy wine, and of thine oil, and thy wine, and of thine oil, and the firstlings of thy herds and the firstlings of thy herds and of thy flocksof thy flocks; that thou mayest ; that thou mayest learn to fear the LORD thy God learn to fear the LORD thy God always. always.

DEUT 14:24 And DEUT 14:24 And if the way be if the way be too longtoo long for thee, so that thou for thee, so that thou art art not able to carry itnot able to carry it; [or] if ; [or] if the place be too far from thee, the place be too far from thee, which the LORD thy God shall which the LORD thy God shall choose to set his name there, choose to set his name there, when the LORD thy God hath when the LORD thy God hath blessed thee: blessed thee:

DEUT14:25 Then DEUT14:25 Then shalt thou shalt thou turn [it] into money, and bind turn [it] into money, and bind up the money in thine hand, up the money in thine hand, and shalt go unto the place and shalt go unto the place which the LORD thy God shall which the LORD thy God shall choosechoose: :

DEUT 14:26 And thou DEUT 14:26 And thou shalt shalt bestow that money for bestow that money for whatsoever thy soul lusteth whatsoever thy soul lusteth after, for oxen, or for sheep, or after, for oxen, or for sheep, or for wine, or for strong drink, or for wine, or for strong drink, or for whatsoever thy soul for whatsoever thy soul desireth: and thou shalt eat desireth: and thou shalt eat there before the LORD thy Godthere before the LORD thy God, , and thou shalt rejoice, thou, and and thou shalt rejoice, thou, and thine household, thine household,

DEUT14:27 And the Levite that DEUT14:27 And the Levite that [is] within thy gates; thou shalt not [is] within thy gates; thou shalt not forsake him; for he hath no part nor forsake him; for he hath no part nor inheritance with thee. inheritance with thee.

DEUT14:28 DEUT14:28 At the end of At the end of three years thou shalt bring three years thou shalt bring forth all the tithe of thine forth all the tithe of thine increase the same year, and increase the same year, and shalt lay [it] up within thy shalt lay [it] up within thy gatesgates: :

DEUT 14:29 And the Levite, DEUT 14:29 And the Levite, (because he hath no part nor (because he hath no part nor inheritance with thee,) and the inheritance with thee,) and the stranger, and the fatherless, and stranger, and the fatherless, and the widow, which [are] within the widow, which [are] within thy gates, thy gates, shall come, and shall come, and shall eat and be satisfied; shall eat and be satisfied; that the LORD thy God may that the LORD thy God may bless thee in all the work of bless thee in all the work of thine hand which thou doestthine hand which thou doest..

The consecration to God of a The consecration to God of a tithe of all increase, whether of tithe of all increase, whether of the orchard and harvest field, the the orchard and harvest field, the flocks and herds, or the labor of flocks and herds, or the labor of brain or hand; brain or hand; the devotion of a the devotion of a second tithe for the relief of the second tithe for the relief of the poor and for other benevolent poor and for other benevolent uses, uses, tended to keep fresh before tended to keep fresh before the people the truth of God's the people the truth of God's ownership of all and of their ownership of all and of their opportunity to be channels of His opportunity to be channels of His blessings. It was a training blessings. It was a training adapted to kill out all narrowing adapted to kill out all narrowing selfishness and to cultivate selfishness and to cultivate breadth and nobility of breadth and nobility of character.--Education, p. 44. character.--Education, p. 44. {WM 274.2}{WM 274.2}

Gifts and Offerings for Gifts and Offerings for Welfare Work.--Deeds of Welfare Work.--Deeds of mercy must be done; the poor mercy must be done; the poor and the suffering must be and the suffering must be aided. Gifts and offerings aided. Gifts and offerings should be appropriated for should be appropriated for this purpose. Especially in this purpose. Especially in new fields, where the new fields, where the standard of truth has never standard of truth has never yet been uplifted, this work yet been uplifted, this work must be done.--Special must be done.--Special Testimonies, series A, no. 9, Testimonies, series A, no. 9, p. 68. {WM 274.3}p. 68. {WM 274.3}

Medical missionaries can find Medical missionaries can find a field in which to relieve the a field in which to relieve the distress of those who are distress of those who are failing under bodily ailments. failing under bodily ailments. They should have means so They should have means so that they may clothe the that they may clothe the naked and feed the hungry. naked and feed the hungry. Christian help work will do Christian help work will do more than the preaching of more than the preaching of sermons. --Review and sermons. --Review and Herald, Dec. 24, 1895. {WM Herald, Dec. 24, 1895. {WM 274.4}274.4}

It will be necessary that a It will be necessary that a fund shall be created so that fund shall be created so that the workers may have means the workers may have means with which to help those who with which to help those who are in poverty and distress, are in poverty and distress, and this practical ministry and this practical ministry will open their hearts to will open their hearts to respond to the truth.--Ibid., respond to the truth.--Ibid., Jan. 28, 1896. {WM 274.5}Jan. 28, 1896. {WM 274.5}

Men are appointed to Men are appointed to proclaim the truth in new proclaim the truth in new places. These men must have places. These men must have funds for their support. And funds for their support. And they must have a fund to they must have a fund to draw upon for the help of the draw upon for the help of the poor and needy whom they poor and needy whom they meet in their work. The meet in their work. The benevolence that they show benevolence that they show toward the poor gives toward the poor gives influence to their efforts to influence to their efforts to proclaim the truth. Their proclaim the truth. Their willingness to help those in willingness to help those in need gains for them the need gains for them the gratitude of those they help gratitude of those they help and the approval of Heaven.--and the approval of Heaven.--Letter 32, 1903. {WM 275.1}Letter 32, 1903. {WM 275.1}

Our fellow laborers in Our fellow laborers in Australasia responded cheerfully Australasia responded cheerfully and heartily. and heartily. The second The second tithe was set apart to tithe was set apart to increase the building fund. increase the building fund. Many gifts of money, labor, Many gifts of money, labor, and material, representing and material, representing untold self-denial, were untold self-denial, were made. made. Those who were Those who were connected closely with the connected closely with the supervision of the work.-- Elder supervision of the work.-- Elder Burden and his family, Dr. Burden and his family, Dr. Merritt H. Kellogg, the Drs. Merritt H. Kellogg, the Drs. Kress, and others,--made great Kress, and others,--made great personal sacrifices, working personal sacrifices, working unselfishly and untiringly to unselfishly and untiringly to complete the structure. complete the structure.

At times when those in charge At times when those in charge were put to their wits' end to were put to their wits' end to know how to obtain the means know how to obtain the means necessary for the advancement of necessary for the advancement of the work, the Lord moved upon the work, the Lord moved upon some one to make a loan to the some one to make a loan to the institution, sometimes without institution, sometimes without interest, and sometimes at a low interest, and sometimes at a low rate. Greatly encouraged, the rate. Greatly encouraged, the workers would persevere, workers would persevere, sacrificing their earnings, and sacrificing their earnings, and striving to prepare the building striving to prepare the building for occupancy. The Lord richly for occupancy. The Lord richly blessed their faithful efforts, and blessed their faithful efforts, and gave them a precious experience. gave them a precious experience.

In spite of vexatious delays In spite of vexatious delays and hindrances, the will and and hindrances, the will and way of the Lord was carried way of the Lord was carried out in the completion of the out in the completion of the building. The dedicatory building. The dedicatory services and formal opening services and formal opening took place Jan. 1, 1903. took place Jan. 1, 1903. {Needs, July 4, 1903 par. 21}{Needs, July 4, 1903 par. 21}

Let us thank God for our Let us thank God for our Sanitarium in Australia! The Sanitarium in Australia! The Lord has repeatedly given Lord has repeatedly given instruction regarding the instruction regarding the importance of this institution, importance of this institution, and the necessity for its and the necessity for its establishment. He will bless establishment. He will bless the physicians and helpers the physicians and helpers there, as they strive to make there, as they strive to make the institution what He the institution what He desires it to be,--an agency desires it to be,--an agency for saving the souls as well as for saving the souls as well as the bodies of men and the bodies of men and women. {Needs, July 4, 1903 women. {Needs, July 4, 1903 par. 22}par. 22}

The Lord desires the The Lord desires the churches in every place to churches in every place to take hold more diligently of take hold more diligently of the church school work, the church school work, giving liberally to sustain the giving liberally to sustain the teachers. The question has teachers. The question has been asked, "been asked, "Could not the Could not the second tithe be used for second tithe be used for the support of the church the support of the church school work?' It could be school work?' It could be used for no better used for no better purposepurpose.--Ms 67, 1901, p. 5. .--Ms 67, 1901, p. 5. ("The Church School," July ("The Church School," July 29, 1901.) {7MR 138.2}29, 1901.) {7MR 138.2}

(LATER........)(LATER........) I do not see the wisdom of I do not see the wisdom of

the school depending on the the school depending on the second tithe to meet so much second tithe to meet so much of its expenses. I fear that if of its expenses. I fear that if the brethren rely so much the brethren rely so much upon this, difficulties will upon this, difficulties will arise. You should labor arise. You should labor patiently to develop those patiently to develop those industries by which students industries by which students may partly work their way may partly work their way through school. Let each through school. Let each family try to pay the expenses family try to pay the expenses of the students that it sends of the students that it sends to school.--Letter 167, 1904, to school.--Letter 167, 1904, p. 1. p. 1.

In regard to the school work, In regard to the school work, I have been instructed that I have been instructed that the plan of charging students the plan of charging students nothing for tuition, nothing for tuition, depending on the second depending on the second tithe to support the school, tithe to support the school, will always leave the school in will always leave the school in the condition of financial the condition of financial embarrassment. embarrassment.

When I first heard of this When I first heard of this movement I thought I would let movement I thought I would let it be worked out, but I tell you it be worked out, but I tell you now that the light given me is now that the light given me is that other plans will have to be that other plans will have to be made than the plan of made than the plan of supporting schools from the supporting schools from the second tithe. Students should second tithe. Students should be charged a reasonable price be charged a reasonable price for their tuition. for their tuition. There will There will be an abundance of places be an abundance of places to use the second tithe in to use the second tithe in doing earnest missionary doing earnest missionary work in new placeswork in new places.--Letter .--Letter 103, 1905, p. 5. (To E. S. 103, 1905, p. 5. (To E. S. Ballenger, April 7, 1905.) Ballenger, April 7, 1905.) {7MR 139.1}{7MR 139.1}

The cause of God should not The cause of God should not be overlooked that the poor be overlooked that the poor may receive our first may receive our first attention. Christ once gave attention. Christ once gave His disciples a very important His disciples a very important lesson on this point. When lesson on this point. When Mary poured the ointment on Mary poured the ointment on the head of Jesus, covetous the head of Jesus, covetous Judas made a plea in behalf Judas made a plea in behalf of the poor, murmuring at of the poor, murmuring at what he considered a waste of what he considered a waste of money. But Jesus vindicated money. But Jesus vindicated the act, saying, "Why trouble the act, saying, "Why trouble ye her? she hath wrought a ye her? she hath wrought a good work on Me."good work on Me."

"Wheresoever this gospel "Wheresoever this gospel shall be preached throughout shall be preached throughout the whole world, this also the whole world, this also that she hath done shall be that she hath done shall be spoken of for a memorial of spoken of for a memorial of her." Mark 14:6, 9. By this we her." Mark 14:6, 9. By this we are taught that Christ is to be are taught that Christ is to be honored in the consecration honored in the consecration of the best of our substance. of the best of our substance. Should our whole attention Should our whole attention be directed to relieving the be directed to relieving the wants of the poor, God's wants of the poor, God's cause would be neglected. cause would be neglected. Neither will suffer if His Neither will suffer if His stewards do their duty, but stewards do their duty, but the cause of Christ should the cause of Christ should come first. {CH 229.1}come first. {CH 229.1}

Shall ingratitude be cultivated, and made manifest by our niggardly practices in giving to the cause of God?--No, no! Let us surrender ourselves a living sacrifice, and give our all to Jesus. It is His; we are His purchased possession.

Those who are recipients of His grace, who contemplate the cross of Calvary, will not question concerning the proportion to be given, but will feel that the richest offering is all too meager, all disproportionate to the great gift of the only-begotten Son of the infinite God. Through self-denial, the poorest will find ways of obtaining something to give back to God.--R. & H., July 14, 1896. {CS 200.2}

PURPOSE OF PURPOSE OF OFFERINGSOFFERINGS

Our heavenly Father bestows Our heavenly Father bestows gifts and solicits a portion gifts and solicits a portion back, that He may test us back, that He may test us whether we are worthy to whether we are worthy to have the gift of everlasting have the gift of everlasting life.--Testimonies, vol. 3, p. life.--Testimonies, vol. 3, p. 408. (1875) {Ev 251.1}408. (1875) {Ev 251.1}

Men are tempted to use their means Men are tempted to use their means in self-indulgence, in the in self-indulgence, in the gratification of appetite, in personal gratification of appetite, in personal adornment, or in the embellishment adornment, or in the embellishment of their homes. For these objects of their homes. For these objects many church members do not many church members do not hesitate to spend freely and even hesitate to spend freely and even extravagantly. But when asked to extravagantly. But when asked to give to the Lord's treasury, to carry give to the Lord's treasury, to carry forward His work in the earth, they forward His work in the earth, they demur. Perhaps, feeling that they demur. Perhaps, feeling that they cannot well do otherwise, they dole cannot well do otherwise, they dole out a sum far smaller than they often out a sum far smaller than they often spend for needless indulgence. They spend for needless indulgence. They manifest no real love for Christ's manifest no real love for Christ's service, no earnest interest in the service, no earnest interest in the salvation of souls. What marvel that salvation of souls. What marvel that the Christian life of such ones is but the Christian life of such ones is but a dwarfed, sickly existence! {AA a dwarfed, sickly existence! {AA 338.2}338.2}

It is the spirit of covetousness It is the spirit of covetousness which leads men to keep for which leads men to keep for gratification of self means that gratification of self means that rightfully belong to God, and this rightfully belong to God, and this spirit is as abhorrent to Him now spirit is as abhorrent to Him now as when through His prophet He as when through His prophet He sternly rebuked His people, sternly rebuked His people, saying, "Will a man rob God? Yet saying, "Will a man rob God? Yet ye have robbed Me. But ye say, ye have robbed Me. But ye say, Wherein have we robbed Thee? Wherein have we robbed Thee? In tithes and offerings. Ye are In tithes and offerings. Ye are cursed with a curse: for ye have cursed with a curse: for ye have robbed Me, even this whole robbed Me, even this whole nation." Malachi 3:8, 9. {AA nation." Malachi 3:8, 9. {AA 339.1}339.1}

The spirit of liberality is the The spirit of liberality is the spirit of heaven. This spirit finds spirit of heaven. This spirit finds its highest manifestation in its highest manifestation in Christ's sacrifice on the cross. In Christ's sacrifice on the cross. In our behalf the Father gave His our behalf the Father gave His only-begotten Son; and Christ, only-begotten Son; and Christ, having given up all that He had, having given up all that He had, then gave Himself, that man then gave Himself, that man might be saved. The cross of might be saved. The cross of Calvary should appeal to the Calvary should appeal to the benevolence of every follower of benevolence of every follower of the Saviour. The principle there the Saviour. The principle there illustrated is to give, give. "He illustrated is to give, give. "He that saith he abideth in Him that saith he abideth in Him ought himself also so to walk, ought himself also so to walk, even as He walked." 1 John 2:6. even as He walked." 1 John 2:6. {AA 339.2}{AA 339.2}

On the other hand, the spirit of On the other hand, the spirit of selfishness is the spirit of Satan. selfishness is the spirit of Satan. The principle illustrated in the The principle illustrated in the lives of worldlings is to get, get. lives of worldlings is to get, get. Thus they hope to secure Thus they hope to secure happiness and ease, but the fruit happiness and ease, but the fruit of their sowing is misery and of their sowing is misery and death. {AA 339.3}death. {AA 339.3}

Not only should they render the Not only should they render the Lord the portion that belongs to Lord the portion that belongs to Him, but they should bring also to Him, but they should bring also to HisHis

treasury, as a gratitude offering, a treasury, as a gratitude offering, a liberal tribute. With joyful hearts liberal tribute. With joyful hearts they should dedicate to the Creator they should dedicate to the Creator the first fruits of their bounties--the first fruits of their bounties--their choicest possessions, their their choicest possessions, their best and holiest service. Thus they best and holiest service. Thus they will gain rich blessings. God will gain rich blessings. God Himself will make their souls like a Himself will make their souls like a watered garden whose waters fail watered garden whose waters fail not. And when the last great not. And when the last great harvest is gathered in, the sheaves harvest is gathered in, the sheaves that they are enabled to bring to that they are enabled to bring to the Master will be the recompense the Master will be the recompense of their unselfish use of the talents of their unselfish use of the talents lent them. {AA 339.4}lent them. {AA 339.4}

The displeasure of God is kindled The displeasure of God is kindled against those who claim to be against those who claim to be His followers, His followers, yet allow yet allow consecrated workers to suffer for consecrated workers to suffer for the necessities of life while the necessities of life while engaged in active ministry.engaged in active ministry. These These selfish ones will be called to selfish ones will be called to render an account, not only for render an account, not only for the misuse of their Lord's money, the misuse of their Lord's money, but for the depression and but for the depression and heartache which their course has heartache which their course has brought upon His faithful brought upon His faithful servants. Those who are called to servants. Those who are called to the work of the ministry, and at the work of the ministry, and at the call of duty give up all to the call of duty give up all to engage in God's service, should engage in God's service, should receive for their self-sacrificingreceive for their self-sacrificing

ELDERS ELDERS RESPONSIBILITIESRESPONSIBILITIES

A solemn responsibility rests A solemn responsibility rests upon ministers to keep before upon ministers to keep before the churches the needs of the the churches the needs of the cause of God and to educate cause of God and to educate them to be liberal. When this is them to be liberal. When this is neglected, and the churches fail neglected, and the churches fail to give for the necessities of to give for the necessities of others, not only does the work of others, not only does the work of the Lord suffer, but the blessing the Lord suffer, but the blessing that should come to believers is that should come to believers is withheld. {AA 341.2}withheld. {AA 341.2}

It is the duty of the elders and It is the duty of the elders and officers of the church to instruct officers of the church to instruct the people on this important the people on this important matter, and to set things in matter, and to set things in order. As laborers together with order. As laborers together with God, the officers of the church God, the officers of the church should be sound upon this should be sound upon this plainly revealed question. The plainly revealed question. The ministers themselves should be ministers themselves should be strict to carry out to the strict to carry out to the letter letter the injunctions of God's word. the injunctions of God's word.

Those who hold positions of trust Those who hold positions of trust in the church should not be in the church should not be negligent, but they should see negligent, but they should see that the members are faithful in that the members are faithful in performing this duty. . . . Let the performing this duty. . . . Let the elders and officers of the church elders and officers of the church follow the direction of the Sacred follow the direction of the Sacred Word, and urge upon their Word, and urge upon their members the necessity of members the necessity of faithfulness in the payment of faithfulness in the payment of pledges, tithes, and offerings.--R. pledges, tithes, and offerings.--R. & H., Dec. 17, 1889 . {CS 106.3}& H., Dec. 17, 1889 . {CS 106.3}

The plain, straight testimony The plain, straight testimony must live in the church, or the must live in the church, or the curse of God will rest upon His curse of God will rest upon His people as surely as it did upon people as surely as it did upon ancient Israel because of their ancient Israel because of their sins. God holds His people, as a sins. God holds His people, as a body, responsible for the sins body, responsible for the sins existing in individuals among existing in individuals among them.. They are not inclined to them.. They are not inclined to see the necessity of mingling see the necessity of mingling love and tender love and tender

There are many who do not have There are many who do not have the discretion of Joshua and who the discretion of Joshua and who have no special duty to search have no special duty to search out wrongs and to deal promptly out wrongs and to deal promptly with the sins existing among with the sins existing among them. Let not such hinder those them. Let not such hinder those who have the burden of this work who have the burden of this work upon them; let them not stand in upon them; let them not stand in the way of those who have this the way of those who have this duty to do. Some make it a point duty to do. Some make it a point to question and doubt and find to question and doubt and find fault because others do the work fault because others do the work that God has not laid upon them. that God has not laid upon them.

These stand directly in the way to These stand directly in the way to hinder those upon whom God has hinder those upon whom God has laid the burden of reproving and laid the burden of reproving and correcting prevailing sins in correcting prevailing sins in order that His frown may be order that His frown may be turned away from His people. turned away from His people. Should a case like Achan's be Should a case like Achan's be among us, there are many who among us, there are many who would accuse those who might would accuse those who might act the part of Joshua in act the part of Joshua in searching out the wrong, of searching out the wrong, of having a wicked, fault-finding having a wicked, fault-finding spirit. God is not to be trifled spirit. God is not to be trifled with and His warnings with and His warnings disregarded with impunity by a disregarded with impunity by a perverse people. {3T 270.1}perverse people. {3T 270.1}

My brethren, the money that you My brethren, the money that you use to buy and sell and get gain use to buy and sell and get gain will be a curse to you if you will be a curse to you if you withhold from the Lord that withhold from the Lord that which is His. The means which is His. The means entrusted to you for the entrusted to you for the advancement of the Lord's work advancement of the Lord's work should be used in sending the should be used in sending the gospel to all parts of the world. gospel to all parts of the world. {9T 53.3}{9T 53.3}

SYSTEMATIC SYSTEMATIC BENOVELENCEBENOVELENCE

The Lord requires gifts to be The Lord requires gifts to be made at stated times, being so made at stated times, being so arranged that giving will become arranged that giving will become habit and benevolence be felt to habit and benevolence be felt to be a Christian duty. be a Christian duty.

The heart, opened by one gift, is The heart, opened by one gift, is not to have time to become not to have time to become selfishly cold and to close before selfishly cold and to close before the next is bestowed. The stream the next is bestowed. The stream is to be continually flowing, thus is to be continually flowing, thus keeping open the channel by acts keeping open the channel by acts of benevolence. {3T 393.2}of benevolence. {3T 393.2}

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

IS IT OBLIGATORY THAT IS IT OBLIGATORY THAT IN OUR OFFERINGS WE IN OUR OFFERINGS WE

CONSIDER THE ALL CONSIDER THE ALL WORLD AS THE FIELD?WORLD AS THE FIELD?

A faithful steward will do all he possibly can in the service of God; the one object before him will be the great need of the world. He will realize that the message of truth is to be given, not only in his own neighborhood, but in the regions beyond. When men cherish this spirit, the love of the truth and the sanctification they will receive through the truth, will banish avarice, overreaching, and every species of dishonesty.-- R. & H. Supplement, Dec. 1, 1896. {CS 83.2}

Our labors are not to be confined to our own country. The field is the world; the harvest is ripe. The command given the disciples just before he ascended was, "Go ye into all the world, and preach the gospel to every creature." {RH, December 15, 1874 }

December 1, 1896 - An Appeal for the South. (Distribution of tithe and

offerings) I appeal to families who understand the truth. What are you doing? You can be God's ministers, taking up the work in this neglected field that needs to be

plowed, and to be sowed with the gospel seed of truth. Who for Christ's

sake will give themselves to this work? You could have had missionaries in this

hard field many years ago.

God has called you to labor in his vineyard: but the most miserable,

unpromising portions of the vineyard have been passed by. Human beings, who are the Lord's by creation and by redemption, have been left for wolves

to devour, while you have lived at ease, eating from the abundant supply

which God gave you to share with those in need. {RH, December 1, 1896

par. 1}

In the past, some attempts have been made to present

the truth to the colored people, but those among the

white people who claim to believe the truth, have wanted

to build up a high partition between themselves and the

colored race.

We have one Saviour, who has died for the black man as well as for the white

man; and those who possess the Spirit of Christ will have love and pity for all who know not the precious Saviour. They will labor to the utmost of their ability to wipe

away the reproach of ignorance from black and white alike. {RH, December 1,

1896 par. 2}

From the light God has given men, the blood of souls will surely be found upon

the garments of those who, like the priest and Levite, are passing by on the other side. This is just what our people are doing. They have been eating of the large loaf, and have left the suffering,

distressed people of the Southern regions starving for education, starving

for spiritual advantages.

While feeding from a well-supplied table, they have not allowed even the crumbs that fall

from the table to be bestowed upon the colored people. By their actions they have said, Am I my brother's keeper? Where are

those who have had so much light, so much food, that they have lost their appetite, and do

not appreciate the bread of life? These rich treasures if imparted to others, would be life

and hope and salvation to them. {RH, December 1, 1896 par. 3}

It is not merely the white people in the Southern field that are to receive the message of truth. Methods and plans must be devised to reach the colored

people. Divine illumination must come to them. This kind of work calls for

laborers, and the duty rests upon our responsible men to set men to work in that field, and to sustain the work with

a portion of the means supplied by tithes and offerings from the believers

in all parts of our world.

The Bible, the precious Bible, is not to be chained to any one place. It is to go to all parts of the world; its sacred truth is to be

everywhere studied. {RH, December 1, 1896 par. 4}

You cannot send laborers into the Southern field, and merely say to one,

You may work there, or to another, You may work here.

Facilities must be provided, and workmen sent who can plan for these States. I beseech you, brethren, do not take the work out of the

hands of those who would work, every chance they may have, to obtain means to work in the

Southern States. It is not your privilege to grasp every tittle to dispose of as you see fit. God has been teaching me, and I will not rest, I dare not hold my peace. I urge you to supply

the people of this long-neglected field with food out of your abundance.--Unpublished M.

S. {RH, December 1, 1896 par. 5}

Unfortunately we are preaching a different message in this age, we emphasize on first tithe and neglect offerings. This way we make provisions only for ministers needs and not all other critical needs of the gospel, check statistics below

TITHE AND OFFERINGS 2009*

Tithe and Offerings Amount Percent of Total Per Capita US$ Tithe . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,891,325,291 69.8% 120.07World Mission Fund, Including Sabbath School 69,957,923 2.6% 4.44Other General Conference Funds . . . . . . . . . . 23,438,603 0.9% 1.49Intradivision Funds . . . . . . . . . . . . . . . . . . . . . . 60,693,636 2.2% 3.85Ingathering Funds . . . . . . . . . . . . . . . . . . . . . . 8,113,834 0.3% 0.52Local Church Funds . . . . . . . . . . . . . . . . . . . . . 656,489,569 24.2% 41.68World Totals 2009. . . . . . . . . . . . . . . . . . . . . . . 2,710,018,856 100.0% 172.05World Totals 2008. . . . . . . . . . . . . . . . . . . . . . . 2,627,027,513Increase for 2009 . . . . . . . . . . . . . . . . . . . . . . . 82,991,343Percentage of Increase . . . . . . . . . . . . . . . . . . 3.2%

This attitude has been growing unfortunately , more tithe less offerings especially now, more still that even ministers are losing direction and many of them speaking contrary to what is written.

YearPercentage of Tithe against total

income1950 60.40%1960 59.20%1970 58.70%1980 62.10%1990 65.20%2000 65.80%2005 66.70%2006 67.90%2007 71.70%2008 73.50%2009 69.80%

Church growth rate has also been going down!

147yrs (1862 to 2009)

Tithe 31,860,262,219 66%

Offerings16,638,823,

97734%

Total 48,499,086,196 100%

Only 34% available for all other lines of work, 66% for ministers, because people haven't been taught to give, only return tithe since it is a command.

DENOMINATIONAL ASSETS AND NET WORTH 2006

Line of Work Assets Net Worth US$ US$Conferences. . . . . . . . . . . . . . . . . . . . . . . . . 7,368,947,312 6,060,604,995Associations . . . . . . . . . . . . . . . . . . . . . . . . . 1,681,862,227 813,190,788Adventist Book Centers . . . . . . . . . . . . . . . . 68,615,823 35,497,905Educational Institutions . . . . . . . . . . . . . . . . 5,309,560,198 4,500,801,016Healthcare Institutions . . . . . . . . . . . . . . . . . 8,435,867,313 3,229,338,946Publishing Houses . . . . . . . . . . . . . . . . . . . . 235,179,547 177,392,727Food Industries . . . . . . . . . . . . . . . . . . . . . . 513,435,969 284,135,202Media Centers . . . . . . . . . . . . . . . . . . . . . . . 105,649,111 87,960,568Temperance Societies . . . . . . . . . . . . . . . . . 234,680 183,216Servicemen's Centers . . . . . . . . . . . . . . . . . 5,343 5,343Totals 2006. . . . . . . . . . . . . . . . . . . . . . . . . . 23,719,357,523 15,189,110,706

Imagine our total income in 147 years from all believers within this time is only slightly above Warren the third richest person in the world!

1. Carlos Slim Helu:$53 billion – Microsoft, U.S.

2. Bill Gates:$53 billion – Microsoft, U.S.

 3. Warren Buffett$47 billion – Investments, U.S.

The total membership as ofDecember 31, 2009, was 16,307,880 and meant that within the totalworld population there was one baptized Seventh-day Adventist forevery 418 people in the world and 1 adventist ordained pastor for every 403671 people in the world.

India, with a baptized membership of 1,468,865 is the country having the largest number of Seventh-day Adventists within the borders of one country. It has a ratio of members to population of one for every 797 persons. Brazil with a church membership of 1,229,879, is our second highest country and had a membership to population ratio of one to 156. The United States, in third standing, with a baptized membership of 1,043,716 improved its population per member ratio from 298 to one to 294 to one. The Philippines, with 674,816 baptized members, moved from one Adventist for every 146 persons to one for every 137.

but it’s far different in Asia. In Mongolia, there is one Adventist for every 2,500 people. In Laos there’s not one ordained Seventh-day Adventist pastor for the country’s six million people. And in Japan, the church is struggling to survive with low baptisms and an aging church population.

Countries and Areas of the World Where Seventh-day Adventist Work is Not Currently Established As of December 31, 2009

Country or Area Continent Division Population mid 2009of the World

Afghanistan . . . . . . . . . . . . . . . . . . . Asia . . . . . . . . . . . Euro-Africa. . . . . . . . . . . . . . . . 28,396,000Aland Islands . . . . . . . . . . . . . . . . . . Europe. . . . . . . . . Trans-European . . . . . . . . . . . . 27,000Andorra. . . . . . . . . . . . . . . . . . . . . . . Europe. . . . . . . . . Euro-Africa. . . . . . . . . . . . . . . . 86,000Brunei Darussalam. . . . . . . . . . . . . . Asia . . . . . . . . . . . Southern Asia-Pacific . . . . . . . 383,000Comoros. . . . . . . . . . . . . . . . . . . . . . Africa . . . . . . . . . . Southern Africa-Indian Ocean . 676,000Falkland Islands (Malvinas) . . . . . . . South America. . . South American . . . . . . . . . . . . 3,000Gibraltar . . . . . . . . . . . . . . . . . . . . . . Europe. . . . . . . . . Euro-Africa. . . . . . . . . . . . . . . . 30,000Guernsey . . . . . . . . . . . . . . . . . . . . . Europe. . . . . . . . . Trans-European . . . . . . . . . . . . 64,000Holy See. . . . . . . . . . . . . . . . . . . . . . Europe. . . . . . . . . Euro-Africa. . . . . . . . . . . . . . . . 1,000Isle of Man . . . . . . . . . . . . . . . . . . . . Europe. . . . . . . . . Trans-European . . . . . . . . . . . . 83,000Jersey. . . . . . . . . . . . . . . . . . . . . . . . Europe. . . . . . . . . Trans-European . . . . . . . . . . . . 92,000Korea, Democratic People's Rep of . Asia . . . . . . .. . . Northern Asia-Pacific . . . . . . . . 22,665,000Liechtenstein . . . . . . . . . . . . . . . . . . Europe. . . . . . . . . Euro-Africa. . . . . . . . . . . . . . . . 36,000

Maldives . . . . . . . . . . . . . . . . . . . . . . Asia . . . . . . . . . . . Southern Asia . . . . . . . . . . . . . 315,000Mauritania. . . . . . . . . . . . . . . . . . . . . Africa . . . . . . . . . . West-Central Africa . . . . . . . . 3,291,000Monaco. . . . . . . . . . . . . . . . . . . . . . . Europe. . . . . . . . . Euro-Africa. . . . . . . . . . . . . . . . 35,000Morocco . . . . . . . . . . . . . . . . . . . . . . Africa . . . . . . . . . . Euro-Africa. . . . . . . . . . . . . . . 31,495,000Occupied Palestinian Territory . . . . . Asia . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,933,000Saint Pierre and Miquelon . . . . . . . . North America . . . North American . . . . . . . . . . . . 6,000San Marino . . . . . . . . . . . . . . . . . . . . Europe. . . . . . . . . Euro-Africa. . . . . . . . . . . . . . . . 31,000Somalia . . . . . . . . . . . . . . . . . . . . . . Africa . . . . . . . . . . East-Central Africa. . . . . . . . . . 9,133,000Svalbard and Jan Mayen Islands . . . Europe. . . . . . . . . Trans-European . . . . . . . . . . . . 3,000Syrian Arab Republic . . . . . . . . . . . . Asia . . . . . . . . . . . Trans-European . . . . . . . . . . . 21,906,000Tokelau . . . . . . . . . . . . . . . . . . . . . . . Oceania. . . . . . . . South Pacific . . . . . . . . . . . . . . 1,000Western Sahara . . . . . . . . . . . . . . . . Africa . . . . . . . . . . Euro-Africa. . . . . . . . . . . . . . . . 511,000Yemen . . . . . . . . . . . . . . . . . . . . . . . Asia . . . . . . . . . . . Trans-European . . . . . . . . . . . . 22,880,000

Summary

Countries and areas of the world as recognized by the United Nations . . 232

Countries and areas of the world in which Seventh-day Adventist work is established- 206

Countries and areas of the world in which Seventh-day Adventist work is not established (listed above) . . . . 26

Estimated population of the world as of June 30, 2009 . . . . . . 6,809,974,000

Estimated population of countries and areas of the world in which Seventh-day Adventist work is established. . . . . . . . . .. . . . . . . . . . . . . . 6,663,892,000

Estimated population of countries and areas of the world in which Seventh-day Adventist work is not established (listed above) . . . . . . . . . 146,082,000

The loss of even one soul is a calamity infinitely outweighing the gains and treasures of a world GC 21

Only in eternity can we rightly estimate the loss of a single soul.GC 640