The History and Use of the Tithe

Chapter 5—The Plan Restated in 1864

James White restated the plan in November 1864, and in so doing tied it very closely with the tithe: HUT 3.3

“The children of Israel were required to give a tithe, or tenth, of all their increase .... And it cannot be supposed that the Lord requires less of His people when time is emphatically short, and a great work is to be accomplished in the use of their means in giving the last merciful message to the world. Says the prophet: [Malachi 3:810, quoted].

“If the prophet Malachi is not here teaching the carrying out of the Israelitish system of tithing, he is certainly enforcing a duty of the same nature, and his words may come home to us with full force, and the principle be carried out by obedience to the language of Paul—‘Upon the first day of the week, let every one of you lay by him in store,’ etc. Says our Lord, ‘But woe unto you, Pharisees for ye tithe mint and rue and all manner of herbs, and pass over judgment and the love of God: these ought ye to have done, and not to leave the other undone’” (Luke 11:42).

“How may we reduce to practice these excellent suggestions? We recommend the following plan, which all, with very few exceptions, can adopt:

“If the brethren give a tithe, or tenth, of their income, estimating their income at ten percent on what they possess, it will amount to about two cents weekly on each $100 of property. Besides this, let all who are able so to do, give a personal donation for each week, more or less, according to their ability. This is necessary to include those who have but little or no property, yet have ability to earn, and should give a share of their earnings. While some widows, or aged and infirm, should be excused from personal, the young and active who have but little or no property, should put down a liberal weekly personal donation ....

“Those whose income is more than ten percent on their property can pay higher in proportion to the amount of their income. A tithe, or tenth of their increase is just exactly one-tenth of the increase of their property. Has a brother or sister increased his or her property during 1864 [by] the sum of $1,000, a tithe would be just $100.”—Review & Herald, November 29, 1864.