The History and Use of the Tithe

Chapter 9—No Segregation of Funds

The systematic benevolence funds provided for the cause were not divided by the giver or the local church into strictly tithe funds and non-tithe funds (offerings), nor were they in any manner separated in the account books of the conferences or General Conference. The Spirit of Prophecy counsels repeatedly call for a faithfulness that the “treasury be constantly replenished,” but prior to 1880 the instruction does not delineate precisely how systematic benevolence funds should be used, nor impose the restrictions presented in later years. HUT 6.4

James White in the Review of November 29, 1864, argues strongly for all of the systematic benevolence funds to be placed in the local or General Conference treasuries “to support the proclamation of the third angel’s message.” HUT 6.5

“This” he maintains, “was the original design for our plan of benevolence, and we regard it as a very great error in departing from it in any degree.” HUT 6.6

He recognized, however, that there were exceptions and that some of these funds could properly be used locally for expenses other than the support of the ministry: HUT 6.7

“Those churches that have to build houses of worship, and meet the expenses of lights, fuel, etc., and do not feel able to come up to the figures of our illustration of systematic benevolence besides, can at their annual meeting appropriate by vote such a percent of their entire systematic benevolence funds to such objects as they think proper. But it is supposed that the instances where such a course would be necessary would be very few.”—The Review and Herald, November 29, 1864.

With the restudy in 1878, and the adoption of the plan of figuring the tithe on the “total income” the treasuries were better supplied and the uses to which systematic benevolence funds should be put became a matter of study and discussion. HUT 7.1