Tithing Principles and Guidelines

1. Foreword	5
2. Introduction	5
3. Chapter 1—Tithing Principles	7
1. God is our Creator, Owner, Sustainer and Redeemer	7
2. Man is a manager or steward administering God’s goods	7
3. Jesus is our example in faithful stewardship. A steward identifies fully with his master’s interest.	9
4. God is to be first in everything.	9
5. The tithe principle is divine in origin.	9
6. Man is co-partner with God.	12
7. The tithe is holy even as the Sabbath is holy.	12
8. Regularity and system to be exercised in returning to God His own.	12
9. The tithe is to be brought to God’s storehouse.	12
10. The tithe is returned to God in proportion to the income, in recognition that all we are and have are His.	12
11. Returning tithe and offerings is part of worship, a joyful expression of praise, love, and gratitude.	14
12. In the tithing system the individual determines what is income.	14
13. The Bible and the Spirit of prophecy clearly define temporal and spiritual blessings resulting from faithful stewardship.	14
14. The supreme purpose of the tithe is to develop character and test our loyalty to God.	17
15. It is the clear duty of church leaders, members and parents to practice tithe faithfulness as one of God’s requirements.	17
4. Chapter 2—Tithing Guidelines	17
1. Tithe	18
2. Returning The Tithe.	19
3. Personal Income	23
5. Chapter 3—Suggested Answers To Questions	34

Note: This printing retains the wording of the document originally published in October 1984 except for updated references to the 1990 edition of the Church Manual. The “Notes to Tithing Guidelines” have been incorporated into the “Tithing Guidelines” section.