Highlights of the Beginning of the Tithing System

Chapter 4—Reasons for the Choice of the Term “Systematic Benevolence”

While the term “tithe” does not often occur in the presentations of the plans for systematic benevolence, full documentation would indicate that the main and strongest phase of this plan was definitely based upon the tithing principle, and that the steps taken two decades later were merely refinements and extensions of what was adopted in 1859. They were not two separate and distinct plans. HBTS 2.3

Why did the term “tithe” not appear more prominently at the onset? When the pioneers moved into the consideration of organization in the 1850s, it was in the setting of “gospel order.” They looked to the New Testament for the pattern. They found this largely in the appointment of the seven deacons and not in the appointment by Moses of the 70 elders. Mrs. White in 1854 opens her first full article on this subject with these words: “The Lord has shown that gospel order has been too much feared and neglected.”—Early Writings, 97. HBTS 2.4

James White, in 1853 in his first appeal to the Sabbathkeeping Adventists for financial support for the ministry, presents it under the title Gospel Order. He draws on the New Testament for support. Later statements, which argue for the continuation of the tithing obligation beyond the cross, imply that at first it was generally assumed that the tithe responsibility ceased with the death of Christ, and therefore Malachi 3 placed no binding claims upon the believers of our day. (See J. N. Andrews in The Review and Herald, May 18, 1869.) HBTS 2.5

In 1875, in pressing the matter of a tithe of one-tenth of the increase (see Testimonies for the Church 3:395), Ellen White recognized that “Some will pronounce this one of the rigorous laws binding upon the Hebrews.”—Testimonies for the Church 3:396. And she declares: HBTS 2.6

“The special system of tithing was founded upon a principle which is as enduring as the law of God. This system of tithing was a blessing to the Jews, else God would not have given it them. So also will it be a blessing to those who carry it out to the end of time. Our heavenly Father did not originate the plan of systematic benevolence to enrich Himself, but to be a great blessing to man. He saw that this system of beneficence was just what man needed.”—Testimonies for the Church 3:404, 405.

Consequently, the strength of argument for the support of the work of God came at first from the New Testament, but in reckoning the obligations of the believer, the principle of the tithe was employed. It should be noted that while systematic benevolence adopted by our forefathers was broader than the tithe, it embodied the tithe. HBTS 2.7

Ellen G. White early linked the tithe with “Systematic Benevolence.” First she assured the church in June 1859: “The plan of systematic benevolence is pleasing to God” (Testimonies for the Church 1:190). And then in January, 1861, in an article entitled “Systematic Benevolence,” she wrote: “Rob not God by withholding from Him your tithes and offerings.” The article closed with Malachi 3:8-11 quoted in full (Testimonies for the Church 1:221, 222). HBTS 3.1

The issues of the Review and Herald through the 1860s carried scores of articles making reference to systematic benevolence, reporting on the success of the plan and giving counsel concerning its operation. HBTS 3.2