The History and Use of the Tithe

Chapter 6—A Plan With Some Defects

With the tithing system, as with several other lines of truth which became fundamental Adventist doctrine, our pioneers did not see it in all its beauty and completeness at the very outset. They were endeavoring to find a system of finance which harmonized with Gospel Order. The Lord led them only as fast as they could see, accept, and follow unfolding Bible-based truth. There was a gradual development in both the basis for ascertaining the obligations of the believer and the precise use to which this revenue of the gospel should be put. The large need was the support of the ministry, and the funds yielded by systematic benevolence, which included both tithes and offerings, were channeled almost exclusively toward ministerial support. Except for publishing house employees, and after 1866, sanitarium workers, who were supported from the incomes of the institutions, all was in ministerial lines. HUT 3.4

There were many references to systematic benevolence and the tithe through the late 1860s and the 1870s. Ellen White, in Testimony No. 24, written in 1874 and published in January 1875, devotes 28 pages to “Tithes and Offerings,” followed by five pages under the title of “Systematic Benevolence.”—Testimonies for the Church 3:381-413 HUT 4.1

In 1876 the conviction came to leading brethren that there were defects in the plan, especially in the basis on which the tithe was reckoned. The following comes from a special session of the General Conference held early that year: HUT 4.2

“Remarks were then made by Brother Canright on the subject of systematic benevolence. Taking certain well-ascertained facts as a basis, he showed that if all would come up to the Bible plan of S.B., the amount within our ranks would reach the sum of $150,000 yearly, instead of about $40,000 as it now is. The Lord says, ‘Bring ye all the tithes into the storehouse,’ and until this is done, the Lord will not be ‘proved,’ to see whether He will not pour out a blessing so that there shall not be room enough to receive it. Brother White followed with lengthy and stirring remarks on the same subject.

“Brother Canright offered the following resolutions on the subject of systematic benevolence, which were unanimously adopted by the conference and congregation:

“Resolved, That we believe it to be the duty of all our brethren and sisters, whether connected with churches or living alone, under ordinary circumstances, to devote one-tenth of all their income from whatever source, to the cause of God. And further

“Resolved, That we call the attention of all our ministers to their duty in this important matter to set it plainly and faithfully before all their brethren and urge them to come up to the requirements of the Lord in this thing.

“Moved and carried that the chairman appoint a committee of three, himself to be one of that committee, to prepare a tract upon the subject of systematic benevolence. The Chair appointed D. M. Canright and U. Smith to act with him as that committee.”—Minutes of the Special Session of the General Conference, published in The Review and Herald, April 6, 1876, p. 108.

By the year 1878 a change had been made in the plan of figuring the percentage of giving or tithe, shifting from approximately one percent per year to the total valuation of property to ten percent of the actual income. The former plan was found to be defective. In one case on the old plan the tithe amounted to $10 per month, while under the new plan of an actual ten percent of income, the tithe amounted to $36 per month. HUT 4.3