The Proper Use of the Tithe 

            There are many perplexing problems in our time.  You have asked about one of them, the matter of tithing.  As you know, this is a very delicate matter and one that we should understand for ourselves.  People should move from knowledge rather than from ignorance.

            Here are some counsels along this line that you may wish to consider.

            First, there is the “Watson Letter.”  I shall enclose a Xerox copy of this letter along with this present sheet.  It is a surprisingly definitive statement of “do’s” and “don’t” in this matter of tithe paying.  Here is the source and background of this letter:

            The enclosed two sheets are generally known as the “Watson Letter.”  They are xeroxed from pages 215-216 of “The Spaulding-Magan Collection of Unpublished Manuscript Testimonies by Ellen G. White.”  This 498-page compilation of Spirit of Prophecy quotations was initially published by Arthur W. Spaulding and Percy T. Magan in 1916.  For this purpose, the private E.G.W. letter collections of four of our pioneers – E.A. Sutherland, P.T. Magan, David Paulson, O.A. Johnson and A.W. Spaulding were combined, published and indexed.  This collection, “The Spaulding-Magan Collection,” may be purchased from Leaves of Autumn Books, Box 440, Payson, Arizona 85541.  Here is the background of this “Watson Letter:” In 1904 and 1905, Elder Watson was President of the Colorado Conference of S.D.A.  Some self-supporting workers (Adventist missionary workers not salaried by the denomination) were trying to carry on a missionary activity which Ellen White said should be done, but which the organization for some reason would not do (in this case, missionary work in the southern states).  In some of her letters to these workers (many of which you will find in the “Spaulding-Magan Collection”), she told them that if the church would not help them financially, they should tell the laymen about their pressing needs and ask for funds.  On a trip to Colorado in 1904 , several of them spoke of their needs and were given tithe money.  They then returned with these funds to their area of labor and spent them.  Elder Watson upon learning of what had happened was very angry.  He wrote these workers a sharp letter and demanded that they return that money at once, telling them that the money belonged to the conference and could not go directly to self-supporting workers as had been done in this instance.

            Ellen White had special ways of learning things, and she was guided to write to Elder Watson the manuscript now known as the “Watson Letter.”  In this letter she stated several principles: (1) Elder Watson was wrong in speaking or legislating against this (par. 1).  (2) For years she herself had done it also (par. 2,4,5). (3) She did it because God told her to do so (par. 2,4,5).  (4) The entire matter should not be made a special issue of (par.2).  (5) The ones to be supported by the tithe in this way (tithe paid directly to them rather than paid to the conference for the sole support of its own salaried workers) were to be those who were doing the right work but who were not officially supported by the church (par.2).  (7) Tithe paid in this way is not “withheld” (par. 4). (8) Tithe paid in this way goes into “the Lord’s treasury” (par. 4). (9) She did not discourage others from doing this (par.5). (10) She commended those who were moved to do it (par.5), because it was being placed “where it is most needed to help to do a work that is being left undone”(par.5).  (11) This is a “work which the Lord appointed me to do, and others to do” (par5).  (12) No one should make a practice of trying to gather up the tithe (par. 6).  (13) Those individuals who are convicted that they must place their money with self-supporting workers rather than with the conference and the salaried workers should do so (par. 6).  (14) The church should not dissuade them from doing this or penalize them in any way for so acting on their convictions (implied in par. 1,3,5,6,7).  (15) But only those should do this that are convicted that they should do this (par. 3,4,5,6).

            Then, secondly, there are general guidelines given by Heaven to aid us in an understanding of this matter.  A majority of these will be found in the references in the study, “All Sides of the Tithe Question;” a copy of which I will enclose.  You will note that “to withhold tithe” means “not to pay it at all.”  It does not mean “to pay it, but not into the conference” (Watson Letter, par.4).

            And, thirdly, there are several other very pertinent quotations which bear on this entire matter.  Many of them may be found in two different out of print studies, prepared by other individuals, but no longer available.  I will also include Xeroxes of these.

            A forth area that relates to this entire matter is also a puzzling one.  We shall not discuss it here.  It includes the present church tithe allocation procedures (which includes tithe reversion from the union offices for church and school building construction and student scholarships, tithe usage for non-ministerial and non-evangelistic purposes, etc), and it also includes the teachings and objectives of a certain group of ministers and Bible teachers now being salaried from the tithe by our conferences, unions and General Conference.

            We would counsel every man to move cautiously, and amid careful study of God’s Word and prayer for guidance in these matters.  When in doubt, move slowly.  Don’t make sudden decisions.  Know that you are doing the will of God.  He understands your concerns and He will guide you as to the best course to pursue. 

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THE USE OF THE TITHE

                                                                                                                                       Mountain View, CA -  Jan. 22, 1905. 

Elder Watson: 

            My brother, I wish to say to you, Be careful how you move.  You are not moving wisely.  The least you have to speak about the tithe that has been appropriated to the most needy and the most discouraging field in the world, the more sensible you will be. 

            It had been presented to me for years that my tithe was to be appropriated by myself to aid the white and colored ministers who were neglected and did not receive sufficient properly to support their families.  When my attention was called to aged ministers, white or black, it was my special duty to investigate into their necessities and supply their needs.  This was to be my special work, and I have done this in a number of cases.  No man should give notoriety to the fact that in special cases the tithe is used in that way. 

            In regard to the colored work in the South, that field has been and is still being robbed of the means that should come to the workers of that field.  If there has been cases where our sisters have appropriated their tithe to the support of the ministers working for the colored people in the South, let every man, if he is wise, hold his peace. 

            I have myself appropriated my tithe to the most needy cases brought to my notice.  I have been instructed to do this; and as money is not withheld from the Lord’s treasury, it is not a matter that should be commented upon; for it will necessitate my making known these matters, which I do not desire to do, because it is not best. 

            Some cases have been kept before me for years, and I have supplied their needs from the tithe, as God has instructed me to do.  And if any person shall say to me, Sister White, will you appropriate my tithe where you know it is most needed? I shall say, Yes, I will; and I have done so.  I commend those sisters who have placed their tithe where it is most needed to help to do a work that is being left undone; and if this matter is given publicity, it will create knowledge which would better be left as it is.  I do not care to give publicity to this work which the Lord has appointed me to do, and other to do. 

            I send this matter to you so that you shall not make a mistake.  Circumstances alter cases.  I would not advise that any should make a practice of gathering up tithe money.  But for years there have now and then been persons who have lost confidence in the appropriation of the tithe who have placed their tithe in my hands, and said that if I did not take it they would themselves appropriate it to the families of the most needy ministers they could find.  I have taken the money, given a receipt for it, and told them how it was appropriated. 

            I write this to you so that you shall keep cool and not become stirred up and give publicity to this matter, lest many more shall follow their example. 

                                                                                                    (Signed)  Ellen G. White

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ALL SIDES OF THE TITHE QUESTION

GOD’S PEOPLE SHOULD HAVE A BETTER UNDERSTANDING OF THE TITHING SYSTEM

                To be presented more before the people.  5T 275, 382.          

                Instruction in, to be given.  6T 447.

                Ministers to teach obligation of.  5T 256, 375; GW 222-225, 370.

                People to be trained to be faithful in.  9T250, 251.

IT PRESENTS AN INDIVIDUAL OBLIGATION AND RESPONSIBILITY TO GOD.

                Required by God.  3T 394; 6T 384,387.

                Not to be made compulsory.  3T 396.

                All are to be left free to say how much it is.  5T 149 (In this is a test)

                Pharisee’s arbitrary rules for.  DA 616, 617.

                Prosperity dependent upon faithfulness in.  PP 525.

                Should come first.  4T 477.

                Test of obedience.  6T 386

                Well grounded obligation in.  Ed 138-140.

                Acknowledgment of God’s claim by creation and redemption.  6T 479.

                Blessing attending payment of.  2T 574, 576, 661; 3T 381-383, 395, 404; 4T 474.

                In proportion to gifts received.  4T 468.

IT IS ALWAYS TO BE PAID, AND NEVER WITHHELD

                Complainers among withholders of.  6T 389, 390; GW 225-227.

                Disloyalty in withholding.  6T 387,388;  9T 52.

                Some withhold like Ananias & Sapphira.  4T 469, 470.

                Laxness in.  TM 305-308.

                Opposition to.  TM  53, 60.

                Withholding tithes and offerings.  5T643, 644.

                Lack of keeps many from ministry.  9T 52, 249, 250.

                No cessation of until God’s blessings cease.  AA 339, 340.

                Paying of withheld.  5T 643, 644.

Robbing God  in.   2T 197-199; 259, 281, 653, 661; 3T 269, 394, 409, 510, 546; 4T 466-477; 9T   249.

                Robbery of recorded in heaven.  3T 394.

                Robbing God of, cause of absence of family blessing.  3T 404.

                In force as long as truth is progressive.  4T 469.

                Not now repealed, but extended.  3T 392.

                Reaches back beyond the days of Moses.  PP 525; 3T 393.

THE TITHE IS TO BE SACREDLY USED BY THOSE WHO RECEIVE  IT

                It is not to be divested into wrong channels through mismanagement at the heart of the work  TM 397.

                It is not to be used to support those who mar and injure the work and lower the standard of Christianity.  3T 553.

                Two woes:  1T 261, 262; 2T 552.

WHAT THE TITHE IS TO BE USED FOR

                Constitutes the revenue of the gospel.  9T 246, 247.

                To be used for the support of the gospel.  AA 335-345; 6T 386, 387, 447.

                To be used exclusively for the support of the Levites.  PP 526.

                To be used to support ministers.  9T  249, 250.

                To be used to support Bible teachers.  6T-135, 215.

                To be used to support medical missionaries.  MM 245.

WHAT THE TITHE IS NOT TO BE USED FOR

                Not to pay part time workers from.  2T 649.

                Not to be used in paying debts.  6T 391.

                Not to be used to support those who speechify on political questions.  FE 477.

                Not to be used to build churches, for canvassers, or for schools.  GW  226; 9T 248, 249.

THE SECOND TITHE

                Purpose and use of.  PP 530; Ed 44.            

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SOME SOLEMN QUOTES ON TITHING

1. “There are fearful woes for those who preach the truth, but are not sanctified by it, and also for those who consent to receive and maintain the unsanctified to minister to them in word and doctrine.”  1T 261, 262.
   
    
2. “The Lord has made us His stewards.  He has placed His means in our hands for faithful distributions.  He asks us to render to Him His own, He has reserved the tithe as His sacred portion, to be used in sending the gospel to all parts of the world.”  9T-51.
   
    
3. “Christ assigned to men the work of spreading the gospel.  But while some go forth to preach he calls upon other to answer to his claims upon them for tithes and offerings with which to support the ministry, and to spread the printed truth all over the land.  4T- 472.
   
    
4. “If God pronounces a woe upon those who are called to preach the truth and refuse to obey, a heavier woe rests upon those who take upon them this sacred work without clean hands and pure hearts.  As there are woes for those who preach the truth while they are unsanctified in heart and life, so there are woes for those who received and maintain the unsanctified in the position which they cannot fill.”2T 552.
   
    
5. “The woe which will fall upon the minister if he preach not the gospel, will just as surely fall upon the business man, if he, with his different talent, will not be a coworker with Christ in accomplishing the same results.”  4T 469.
   
    
6. “I call upon God’s people to open their eyes.  When you sanction or carry out the decisions of men who, as you know, are not in harmony with truth and righteousness you weaken your own faith, and lose your relish for communion with God.”  TM 91.
   
    
7. “It would be poor policy to support from the treasury of God those who really mar and injure His work, and who are constantly lowering the standard of Christianity.”  3T 553.
   
    
8. “No man should be set apart as a teacher of the people while his own teaching or example contradicts the testimony God has given His servants to bear in regard to diet, for this will bring confusion.  His disregard of health reform unfits him to stand as the Lord’s messenger.”  6T 378.
   
    
9. “Light has been plainly given that those who minister in our schools, teaching the word of God, explaining the Scriptures, educating the students in the things of God, should be supported by the tithe money.”  6T-215.
   
    
10. “Some, who do not see the advantage of educating the youth to be physicians both of the mind and of the body, say that the tithe should not be used to support medical missionaries who devote their time to treating the sick.  In response to such statements as these, I am instructed to say that the mind must not become so narrowed down that it cannot take in the truth of the situation.”  MM 245.
    
     
11. “The tithe should go to those who labor in word and doctrine, be they men or women.”  EV 492.
    
     
12. “Canvassers must go out into various parts of the country.  The importance of this work is fully equal to that of the ministry.  The living preacher and the silent messenger are both required for the accomplishment of the great work before us.  R & H, 4-1-1880
    
     
13. “The silent messengers that are placed in the homes of the people through the work f the canvasser, will strengthen the gospel ministry in every way; for the Holy Spirit will impress minds as they read the books, just as He impresses the minds of those who listen to the preaching of the word.  The same ministry of angels attends the books that contain the truth as attends the work of the minister.”  6T 316.
    
     
14. “The tithe...it is to be especially devoted to the support of those who are bearing God’s message to the world...” MM 277.
    
     
15. “Calls are coming in from all directions, not only from persons of our faith, but from those who have become interested by reading our publications; they say, Send us a minister to preach to us the truth.  But there is a great want of laborers.  We have to answer, There is no man to send among you.  Many are obliged to be content with the silent preacher until God shall send them the living messenger.  Let all our brethren take this to heart, and by personal effort in faith and hope contribute to the Signs of the Times; for in sending matter that is alive, in speaking by the pen words bearing the holy unction, they are preaching to thousands.  Long, dry articles are not wanted for this paper.  The great lack of men to go from place to place and preach the word may be in a great degree supplied by tracts and papers, and by intelligent correspondence.”  Counsels to Writers and Editors, pg 111.
    
     
16. “Pharisaism in the Christian world today is not extinct.  The Lord desires to break up the course of precision, which has become so firmly established, which has hindered instead of advancing his work.  He desires his people to remember that there is a large space over which the light of present truth is to be shed.  Divine wisdom must have abundant room in which to work.  It is to advance without asking permission or support from those who have taken to themselves a kingly power.  In the past, one set of men have tried to keep in their own hands the control of all the means coming from the churches, and have used this means in a most disproportionate manner, erecting expensive buildings where such large buildings were unnecessary and uncalled for, and leaving needy places without help, or encouragement.... For years the same routine, the same ‘regular way’ of working has been followed, and God’s work has been greatly hindered.  The narrow plans that have been followed by those who did not have clear, sanctified judgment has resulted in a showing that is not approved by God.
    
    God calls for a revival and a reformation.  The ‘regular lines’ have not done the work which God desires to see accomplished.  Let revival reformation make constant changes.... Let every yoke be broken.  Let men awaken to the realization that they have an individual responsibility.
    
    The present showing is sufficient to prove to all who have the true missionary spirit that the ‘regular lines’ may prove a failure and a snare.  God helping his people, the circle of kings who dared to take such great responsibilities should never again exercise their unsanctified power in the so-called ‘regular lines’.  Too much power has been invested in unrevived, unreformed human agencies.  Let not selfishness and covetousness be allowed to outline the work which must be done to fulfill the grand, noble commission which Christ has given to every disciple.... The Lord has encouraged those who have started out on their own responsibility to work for Him, their hearts filled with love for souls ready to perish...Young men, go forth into the places to which you are directed by the Spirit of the Lord.  Work with your hands, that you may be self-supporting, and as you have opportunity, proclaim the message of warning...God grant that the voices which have been so quickly raised to say that all the money invested in the work must go through the appointed channel at Battle Creek, shall not be heard.  The people to whom God has given His means are amenable to Him alone.  It is their privilege to give direct aid and assistance to missions.... Spaulding Magan Collection, 174-177.
    
     
17. “In reference to our conference, it is repeated o’er and o’er again, that it is the voice of God, and therefore everything must be referred to the Conference and have the conference voice in regard to permission or restriction or what shall be and what shall not be done in the various fields.... We have heard enough, abundance, about that ‘everything must go around in the regular way.’  When we see the regular lines are altered and purified and refined, and the God of the Heavens mold is upon the regular lines, then it is our business to establish the regular lines.  But when we see message after message that God has given has been accepted, but NO CHANGE, just the same as it was before, then it is evident that new blood must be brought into the regular lines... it requires minds that are worked by the Holy Spirit of God; and unless that evidence is given, unless there is a power that shows that they are accepted by God to impart to the responsibilities that have to be handled, then there should be a renovation without any delay.  To have this conference pass on and close up as the conferences have done, with the same manipulating, with the very same tone, and the same order, - God forbid!  ...God forbid, brethren.... He wants every living soul that has a knowledge of the truth to come to their senses.  He wants every living power to arouse; and we are just about the same as dead men.  And it is time that we should arise and shine because our light has come, and the glory of the Lord has arisen upon us, and until this shall come we might just as well close up the conference today as any other day.   Now the Lord wants His Spirit to come in. He wants the Holy Ghost king.  He wants everything of the sharpness, that it shall not be exercised toward outsiders, it shall not be exercised toward one that is trying to serve God and trying to exercise all his power to serve Him, that is bringing his tithes here to sustain the minister.  He has a treasury, and that treasury is to be sustained by the tithe, and that tithe is to be so liberal that it will sustain the work largely; each one to act in their capacity in such a way that the confidence of the whole people will be established in them, and that they will not be afraid, but see everything just as light as day until they are in connection with the work of God and the people.... There is to be no man that has the right to put his hand out an say, No, you cannot go there; we won’t support you if you go there.  Why, what have you to do with supporting?  Did they create the means?  The means came from the people, and those who are destitute fields.  The voice of God has told me to instruct them to go to the people and to tell them their necessities, and to draw all the people to work just where they can find a place to work, to build up the work in every place they can...”  Spaulding Magan Collection, pg. 162-168.  1901.
    
     
18. “The churches must arouse.  The members must awake out of sleep and begin to inquire, How is the money which we put into the treasury being used?  The Lord desires that a close search be made.  Are all satisfied with the history of work for the past fifteen years?  Where is the evidence of the co-working with God? Where has been heard throughout the churches the prayer for the help of the Holy Spirit?  Dissatisfied and disheartened, we turn away from the scene.
    
    Our churches and institutions must return to where they were before the backsliding commenced, when they began trusting in man and making flesh their arm.  Have we not seen enough of human wisdom?  Shall we not now seek God in earnestness and simplicity, and serve him with heart and mind and strength?”  The Kress Collection, pg. 120.  (Aug. 24, 1900).
    
     
19. “I write to you at this time to set before you our great necessity.  The Lord has entrusted to you the talent of means to use and improve to his name’s glory... A most solemn and important work is to be done in our world by God’s people.  This work is represented by the third angel flying in the midst of heaven.  The third angel’s message is preceded by the messages of the first and second angels.... These messages must go to all the inhabitants of the world.  The Lord is soon to come, and He calls upon all to whom He has entrusted His capital of means to invest it in His work as it demands help.,  His money is not be shut up in banks and buildings and lands when there is such a great work to be accomplished.”  The Kress Collection, pg. 146-147.  (July 10, 1900).
    
     
20. “You ask me what you shall do in view of the fact that so little help is given to that department of the work in which you are working.  I would say, “Trust it with the Lord.  There is a way opened for you in regard to securing help for the Southern field.  Appeal to the people.  This is the only course you can pursue, under the circumstances.  Send no statement of the situation through our religious papers; because it will not be honored.  Send direct to the people.  God’s ways are not to be counter-worked by man’s ways.  There are those who have means, and who will give large and small sums.  Have this money come direct to your destitute portion of the vineyard.  The Lord has not specified any regular channel through which means should pass.”  Spaulding & Magan Collection, pg. 498.
    
     
21. “The arrangement that all moneys must go through Battle Creek and under the control of the few men in that place is a wrong way of managing. There are altogether too many weighty responsibilities given to a few men, and some to not make God their counselor.”  TM-321.
    
     
22. “Do not worry lest some means shall go direct to those who are trying to do missionary work in a quiet and effective way.  All the means is not to be handled by one agency or organization.  There is much business to be done conscientiously for the cause of God.  Help is to be sought from every possible source.  There are men who can do the work of securing means for the cause, and when these are acting conscientiously and in harmony with the counsels of their fellow-laborers in the field which they represent, the hand of restraint is not to be laid upon them.  They are surely laborers together with Him who gave His life for the salvation of souls...To those in our conferences who have felt that they had authority to forbid the gathering of means in certain territory I now say:  This matter has been presented to me again and again.  I now bear my testimony in the name of the Lord to those whom it concerns.  Wherever you are, withhold your forbidding.  The work of God is not to be thus trammeled.  God is being faithfully served by these men whom you have been watching and criticizing.  They fear and honor the Lord; they are laborers together with Him.  God forbids you to put any yokes on the necks of His servants.  It is the privilege of these workers to accept gifts or loans that they may invest them to help in doing an important work that greatly needs to be done.  This wonderful burden of responsibility which some suppose God has placed upon them with their official position, has never been laid upon them.  If men were standing free on the high platform of truth, they would never accept the responsibility to frame rules and regulations that hinder and cramp God’s chosen laborers in their work for the training of missionaries....”  Spaulding-Magan Collection, pg. 419-424. (Jan. 6, 1908).
     

24.“The message of truth is to go to all nations, tongues, and people; its publications, 
      printed in many different languages, are to be scattered abroad like the leaves of
      autumn.”  4T-pg. 83.