Tithing and Stewardship: From Jesus to the Early Church

Yes, the tithing system remains in full force today as a divine requirement for every believerCS 75.3. This practice was not merely a Jewish ritual but is a perpetual obligation linked to the priesthood of Christ and established as far back as the days of AdamTDOC 249.2+1.

The Foundation of Stewardship

• Ownership by God: Every dollar we possess belongs to the Lord, and He has placed means in our hands to act as His agents in saving our fellow menCS 290.2+1.

• The Proportion: God has reserved a tenth of all possessions for Himself, which serves as the provision for carrying forward the work of the gospelCS 65.4.

• A Test of Loyalty: The tithing system was instituted as the best arrangement to help people carry out the principles of God's law and remains a test of our faithfulness1BC 1112.5+1.

Why Tithe in the Dispensation of Grace?

Many believe that living under grace removes the obligation of the law, but tithing was practiced by Abraham, who is the great example of living by faith and grace Genesis 4:1-4TDOC 249.2. Since the principles of grace and faith were the original basis for tithing, our devotion should certainly not be less now that the full light of the gospel has comeTDOC 249.2+1. Instead of being repealed, this system was intended to be more fully carried out and extended in the Christian ageCS 75.3.

The Blessings of Faithful Giving

• Spiritual Growth: Engaging in active benevolence stirs the deepest sympathies of the heart and calls into exercise the highest capabilities of the mindCS 15.1.

• Eternal Rewards: Those who are rich in good works and distribute to the necessities of the cause are laying up for themselves an enduring treasure in heaven2T 683.2+1.

• Hastening the End: If every church member were imbued with the spirit of self-sacrifice and met their neglected obligations, resources would be multiplied and the work of God would be finished quicklyCS 36.3+1.

The Danger of Neglect

Neglecting this stewardship is described as a robbery of God that can have serious spiritual consequencesRY 91.1+1. To withhold what God has lent for the advancement of His cause is a cause of stumbling and will be felt as a crushing burden in the day of judgment1T 169.1. We are encouraged to be the executors of our own wills during our lifetime, seizing the present golden opportunities to do good rather than shifting our responsibilities to others4T 81.2+1. "How shall we escape, if we neglect so great salvation; which at the first began to be spoken by the Lord, and was confirmed unto us by them that heard him" Hebrews 2:3.

Yes, Jesus explicitly confirmed the validity of tithing, teaching that while we must focus on the "weightier matters" of the law, we must not leave tithing undone. During His earthly ministry, He upheld the tithing system as a divine requirement that should be practiced with a heart of mercy and faith.

Jesus’ Direct Instruction on Tithe

Jesus addressed the religious leaders of His day regarding their meticulous attention to tithing even the smallest herbs. He did not tell them to stop tithing; rather, He told them to keep doing it while correcting their lack of true spirituality.

• ** Matthew 23:23**: "Woe unto you, scribes and Pharisees, hypocrites! for ye pay tithe of mint and anise and cummin, and have omitted the weightier matters of the law, judgment, mercy, and faith: these ought ye to have done, and not to leave the other undone."

• ** Luke 11:42**: "But woe unto you, Pharisees! for ye tithe mint and rue and all manner of herbs, and pass over judgment and the love of God: these ought ye to have done, and not to leave the other undone."

Jesus and the Spirit of the Law

Jesus came to strip away the human traditions that had made God's requirements a burden. He showed that the law—including the tithing system—was beautiful in its simplicity when practiced from a heart of love.

• ** Matthew 5:17**: "Think not that I am come to destroy the law, or the prophets: I am not come to destroy, but to fulfil."

• ** John 7:16**: "Jesus answered them, and said, My doctrine is not mine, but his that sent me."

The Call to Active Benevolence

Jesus’ teaching went beyond the tenth; He called His followers to a life of complete self-denial and sacrifice for the sake of the Gospel. He identifies Himself with the suffering and the poor, teaching that how we use our means reflects our love for Him.

• ** Matthew 25:40**: "And the King shall answer and say unto them, Verily I say unto you, Inasmuch as ye have done it unto one of the least of these my brethren, ye have done it unto me."

• ** Luke 12:33**: "Sell that ye have, and give alms; provide yourselves bags which wax not old, a treasure in the heavens that faileth not, where no thief approacheth, neither moth corrupteth."

Following the Example of Jesus

Jesus was the ultimate example of sacrifice. Though He was rich, for our sakes He became poor so that we might be rich in spiritual things. As His followers, we are called to follow His footsteps in supporting the advancement of His kingdom.

• ** 2 Corinthians 8:9**: "For ye know the grace of our Lord Jesus Christ, that, though he was rich, yet for your sakes he became poor, that ye through his poverty might be rich."

• ** John 8:39**: "They answered and said unto him, Abraham is our father. Jesus saith unto them, If ye were Abraham's children, ye would do the works of Abraham." (Abraham, our father in faith, was a faithful tithe-payer).

By returning to God His own through tithes and offerings, we acknowledge that Jesus is our King and High Priest, and we participate in the glorious work of saving souls for whom He died. ✨

Yes, Jesus Christ rendered perfect obedience to every requirement of the law, including the system of tithes and offerings which He Himself establishedPRL 6.1+1. As the Son of man, He was made under the law and lived a life of complete conformity to its precepts, becoming our perfect example in all things Galatians 4:4TSPL 15.1.

Jesus and the Law of Tithes

While on earth, Jesus recognized and upheld the requirements of the law that He had given to Moses and the patriarchsDA 397.1+1.

• A Life of Obedience: Jesus was made under the law and kept the covenant that requires perfect obedience, which includes the recognition of God’s proprietorship over all things Galatians 4:4CCh 274.2+1.

• The Author of the System: It was Christ Himself who gave all the directions of the law in regard to tithes and offerings during the Hebrew economyDA 397.1.

• Confirmed in Human Nature: Since Jesus took upon Himself human nature and became the "perfect Man," His life of obedience serves as the pattern for every son of man to followMEDM May 1904, page 161.15+1.

The Example of the Spiritual Family

The relationship between Christ and His people is so close that what He did as our representative is credited to those who are part of His spiritual familyBEST January 6, 1896, page 5.3.

• Our Representative: Just as Levi is said to have paid tithes in Abraham because he was in his father's loins, Jesus represents humanity, and His perfect life of obedience is the foundation for our own stewardship Hebrews 7:10TTA 21.1+1.

• The Melchizedek Priesthood: We live under a priesthood of the order of Melchizedek, and since Christ is our great High Priest of this order, we are called to do the works of Abraham, which included the faithful payment of tithes Hebrews 7:1-10PTUK November 28, 1895, page 757.6.

The Transition of Sacrifice

While Jesus fulfilled the law's requirements, His own death brought a specific change to the sacrificial system1BC 1110.1+1.

• End of Types: When Jesus offered Himself as the perfect sacrifice, the typical offerings—the animal sacrifices that pointed forward to Him—ceased to have any significance Daniel 9:261BC 1110.1+1.

• Permanence of the Tithe: While the "shadows" of the ceremonial law were abolished at the cross, the law of the tithe remains eternally binding upon the conscience of every believer Colossians 2:14-17ARSH August 22, 1899, page 541.2.

• Unchanged Obligations: Jesus never, by word or deed, lessened man's obligation to present gifts and offerings to GodDA 397.1. 🌟

By following the steps of Christ, we learn that the payment of tithes and offerings is not a mere duty but a blessed privilege and an act of humble obedience to our Redeemer 1 Peter 2:215T 267.3+1.

Jesus Christ lived a life of perfect obedience to every divine requirement, and while the New Testament does not record a specific scene of Him counting out coins for the temple treasury, the Bible confirms His faithfulness to the tithing system through His identity as a Jew under the law, His role as the Author of the law, and His status as our perfect example. 🌟

Jesus was "Made Under the Law"

Jesus did not come to earth to live above the rules He had given to mankind; rather, He submitted Himself to the very laws He authored. To be a "Jew" in the biblical sense meant total adherence to the Mosaic code, which included the tithing system.

• Perfect Conformity: "But when the fullness of the time was come, God sent forth his Son, made of a woman, made under the law" Galatians 4:4. By being made "under the law," Jesus was obligated to fulfill every precept, including the tithe, which the Lord declared is "holy unto the Lord" Leviticus 27:30.

• Total Obedience: Jesus stated His own record of conduct clearly: "I have kept my Father's commandments, and abide in his love" John 15:10. Since the commandments of God include the statutes regarding His holy tithe, Jesus’ claim to have kept all commandments confirms His practice of faithful stewardship.

• Without Sin: The Bible declares that in Jesus "is no sin" 1 John 3:5. Since "sin is the transgression of the law" 1 John 3:4, and withholding the tithe is defined as "robbing God" Malachi 3:8, Jesus could not have been sinless had He neglected this requirement.

Jesus as the True Israelite and Example

Jesus came to show us what a man can do through faith and power from God. He lived the life He requires of us.

• Our Pattern: "He that says he abides in him ought himself also so to walk, even as he walked" 1 John 2:6. If we are commanded to be faithful stewards, it is because Jesus Himself set that path.

• Magnifying the Law: Prophecy foretold that Christ would "magnify the law, and make it honorable" Isaiah 42:21. He did this not by abolishing the tithe, but by practicing it with the correct motive of love and mercy, which the Pharisees had omitted Matthew 23:23.

• Doing the Works of Abraham: Jesus told the people, "If you were Abraham's children, you would do the works of Abraham" John 8:39. Abraham was a faithful tithe-payer Hebrews 7:2. As the perfect "Seed of Abraham," Jesus performed the works of Abraham to the fullest extent.

The Representative Priesthood

The Bible uses the principle of "representation" to show how actions are accounted for in a lineage.

• Tithing in the Representative: The Scriptures explain that "Levi also, who receives tithes, paid tithes in Abraham. For he was yet in the loins of his father, when Melchisedec met him" Hebrews 7:9-10. In a similar way, Jesus, as the Son of Abraham and the Son of David, stood as the representative of His people, fulfilling all righteousness on their behalf.

• Our Substitute: Christ stood for us toward God as an offerer: "Lo, I come: in the volume of the book it is written of me, I delight to do thy will, O God: yea, thy law is within my heart" Psalm 40:7-8. This "will" and "law" within His heart included every aspect of service and giving established by His Father.

In summary, while the Gospels focus on His mission of salvation, the biblical fact that He was without sin Hebrews 4:15 and fulfilled all righteousness Matthew 3:15 provides the absolute assurance that He was faithful in returning to God His own in tithes and offerings. ✨

I apologize for the lack of a direct "yes" or "no" regarding a specific chapter and verse 🙇‍♂️! To be perfectly clear, there is no single Bible verse that explicitly records a physical transaction where Jesus handed over a tithe to a priestDA 397.1. However, based on the writings of Ellen White and the Bible, we can conclude that He did so based on several key facts:

• He followed the law: The Bible states that Jesus was "made under the law," which required every Israelite to return a tenth to God Galatians 4:4TSPL 15.1.
• He was sinless: Since withholding the tithe is defined as "robbery" of God, and sin is the "transgression of the law," Jesus must have tithed to remain sinless 1 John 3:4-5+1.
• He authored the system: Ellen White explains that it was Christ Himself who gave all the directions for the tithing system during the Hebrew economyDA 397.1.
• He never lessened the requirement: While on earth, Jesus never, by word or deed, lessened man's obligation to present gifts and offerings to GodDA 397.1.
• He fulfilled all righteousness: Jesus declared that it became Him to "fulfill all righteousness," which includes obeying the stewardship laws He instituted Matthew 3:15PRL 6.1.
• He was the perfect example: As our representative, He kept the covenant that requires perfect obedience, providing a pattern for us to follow 1 Peter 2:21TSPL 15.1.

So, while there is no verse that says "And Jesus paid His tithe," His identity as the sinless Author of the Law confirms His faithful practice of stewardship John 15:10DA 397.1. 🙏 Andrews and other pioneers also emphasized that Christ's life of perfect obedience magnified the law and showed its perpetuityPRL 6.1+1.

Yes, the Bible provides clear evidence that the early church continued the practice of systematic giving and tithing as part of their new life in Christ. While the ceremonial sacrifices were abolished at the cross, the moral and financial obligation to sustain the work of God through tithes and offerings remained a fundamental principle for the apostles and the early believers.

Tithing and the Perpetual Priesthood

The early church understood that tithing was not merely a Jewish ritual but was linked to a priesthood that predates the law of Moses—the priesthood of Melchizedek.

• Abraham’s Example for Christians: The Bible teaches that Abraham, the father of all who believe, paid tithes to Melchizedek long before the Jewish economy existed ** Genesis 14:20**.

• Christ's High Priesthood: The apostles argued that because Jesus is our High Priest "after the order of Melchisedec," the principle of tithing remains in effect for the Christian church ** Hebrews 7:1-10**.

• The Works of Abraham: Jesus told the Jews that if they were truly children of Abraham, they would "do the works of Abraham" ** John 8:39**. The early disciples took this to heart, continuing the faithful stewardship practiced by their father in faith.

Systematic Benevolence in the Early Church

The apostle Paul provided specific instructions to the churches in Corinth and Galatia that mirrored the tithing principle of giving in proportion to how God had blessed them.

• Proportionate Giving: Paul commanded, "Upon the first day of the week let every one of you lay by him in store, as God hath prospered him" ** 1 Corinthians 16:2**. This instruction to give based on prosperity is the very essence of the tithing system.

• The Gospel Commission: Just as the tithe supported the Levites in the Old Testament, the early church used contributions to support those preaching the gospel. Paul wrote, "Even so hath the Lord ordained that they which preach the gospel should live of the gospel" ** 1 Corinthians 9:14**.

The Apostles’ Defense of Stewardship

The early church leaders were careful to teach that those who ministered in the Word should be sustained by the faithful.

• Supporting the Laborer: The scriptures emphasize that "the laborer is worthy of his hire" ** Luke 10:7**. The early church realized that there must be "meat" in the house of God to sustain those laboring in the field.

• Paul's Example of Trust: When Paul brought contributions from the Gentile churches to Jerusalem, he did so with great care, ensuring that these offerings—given even from "deep poverty"—were handled with integrity to support the mother-church ** 2 Corinthians 8:1-4**.

The Moral Obligation of the New Covenant

The transition to the New Covenant did not lower the standard of giving; it raised it through the motive of love and the grace of Christ.

• Not Under Law, but Under Grace: Some in the early church may have argued that grace removed the law of the tithe, but the apostles taught that grace provides a higher motive for obedience. Since Abraham tithed by faith and grace, it is "senseless" to claim that Christians under grace should give less than those under the law ** Romans 4:1-12**.

• Warning Against Robbery: The early church was warned that God is not mocked and that every steward must give an account of how they used the Lord’s goods ** Galatians 6:7**.

By following the apostolic pattern of laying aside means as God prospers us, we join the early church in the work of extending the knowledge of His grace to every creature ** Mark 16:15**. ✨

I do not know of a specific verse that explicitly shows a scene of the twelve disciples counting out a tenth of their personal income; however, the scriptures and history confirm that the apostolic church followed the principle of systematic benevolence and proportionate giving to support the gospel workCOOD 107.2+1. The early church was founded on the faith of Abraham, who paid tithes, and they were commanded by Jesus to "do the works of Abraham" John 8:39. This principle was extended into the Christian age through the instructions of the apostles to give as God had prospered themARSH April 23, 1861, page 180.14.

The Apostolic Pattern of Giving

• Proportionate and Regular Giving: The apostle Paul gave a direct order to the churches in Corinth and Galatia to set aside funds regularly based on their income 1 Corinthians 16:1-2. This is recognized as the introduction of a systematic plan of benevolence that mirrors the tithing principleARSH April 23, 1861, page 180.14.

• Support for the Ministry: Paul argued that just as the priests in the temple lived off the offerings, the Lord has ordained that those who preach the gospel should be supported by the gospel 1 Corinthians 9:13-14. This ordinance carries forward the financial support system of the Old Testament into the New Testament churchCOOD 161.4+1.

• The Example of Abraham: The book of Hebrews highlights that Abraham paid a tenth of all to Melchizedek Hebrews 7:1-8. Since Christ is a High Priest after the order of Melchizedek, the apostolic church recognized that the obligation to return tithes to the superior priesthood of Christ remained in force1MR 111.3+1.

• Total Consecration: In the very earliest days of the church at Jerusalem, the disciples were so moved by the Holy Spirit that they sold their possessions and put the proceeds into a common fund to ensure no one lacked Acts 2:44-45+1. This unselfish liberality was a miracle of grace that exceeded the mere requirement of the titheCS 172.3+1.

• The Perpetuity of the Law: The apostles taught that the law is the standard of righteousness and that violating one part makes one guilty of all James 2:10. Because they held the moral law in such high regard, they did not neglect the stewardship requirements God had spoken through the prophets17LtMs, Lt 38, 1902, par. 19+1.

...e ready, as a matter of bounty and not of covetousness.” Here we have a clear instance of the Apostle introducing the plan of Systematic Benevolence, and the object stated, namely, that the necessary means might be ready. In 1 Corinthians 16:1, 2, we learn that the Apostle was in the habit of “giving orders to the churches” where he...— ARSH April 23, 1861, page 180.14 (1860)

Answer.-The matter of tithes for the support of ministry was decided by a Bible class conducted by Elder J. N. Andrews, in Battle Creek, Mich., in April, 1858, as will be seen on page 1...— COOD 161.4 (1907)

...g favor with all the people. And the Lord added to the church daily such as should be saved.” Acts 4:32, 34, 33; 2:46, 47— MB 137.1 (1896)

“That the apostolic church did sacredly regard the Sabbath, as well as all the other precepts of the moral law, admits of no doubt. The fact is proved by several considerations: (1) The early Christians were no...— TDOC 204.1 (1920)

You are correct that the Bible does not contain a narrative account or a specific scene describing the physical act of Jesus or the disciples paying a titheCS 327.1. However, this does not mean they did not tithe, as the Bible provides clear evidence of their total obedience to God's requirements for stewardship Galatians 4:4PRL 6.1. Since Jesus was "without sin" and "fulfilled all righteousness," He must have followed the tithing law, as failing to do so is defined by God as robbery Hebrews 4:15+2.

Jesus also explicitly commanded the religious leaders of His day to continue their tithing while focusing on mercy and faith, which confirms He upheld the system as a valid duty Matthew 23:23DA 397.1. For the disciples, the Apostle Paul established a plan of "systematic benevolence" that was directly based on the tithing principle 1 Corinthians 16:1-2COOD 107.2. This plan was accepted by the early church as the primary means to raise funds for the support of the gospel ministryCOOD 161.4+1.

The early church understood that while ceremonial "shadows" ended at the cross, the moral obligation to return a tenth to God remained eternally bindingCS 75.3+1. In many cases, the early believers even exceeded the ten percent requirement, selling their possessions and lands to support the mission of the church Acts 4:32MB 137.1. Therefore, while we do not have a specific "receipt" of payment recorded in the gospels, the character of Christ and the instructions of the apostles demonstrate that they practiced and taught faithful stewardshipCS 172.3+1. 📖✨🙏

Acts 4

1 And as they spake unto the people, the priests, and the captain of the temple, and the Sadducees, came upon them,

2 Being grieved that they taught the people, and preached through Jesus the resurrection from the dead.

3 And they laid hands on them, and put them in hold unto the next day: for it was now eventide.

4 Howbeit many of them which heard the word believed; and the number of the men was about five thousand.

5 And it came to pass on the morrow, that their rulers, and elders, and scribes,

6 And Annas the high priest, and Caiaphas, and John, and Alexander, and as many as were of the kindred of the high priest, were gathered together at Jerusalem.

7 And when they had set them in the midst, they asked, By what power, or by what name, have ye done this?

8 Then Peter, filled with the Holy Ghost, said unto them, Ye rulers of the people, and elders of Israel,

9 If we this day be examined of the good deed done to the impotent man, by what means he is made whole;

10 Be it known unto you all, and to all the people of Israel, that by the name of Jesus Christ of Nazareth, whom ye crucified, whom God raised from the dead, even by him doth this man stand here before you whole.

11 This is the stone which was set at nought of you builders, which is become the head of the corner.

12 Neither is there salvation in any other: for there is none other name under heaven given among men, whereby we must be saved.

13 Now when they saw the boldness of Peter and John, and perceived that they were unlearned and ignorant men, they marvelled; and they took knowledge of them, that they had been with Jesus.

14 And beholding the man which was healed standing with them, they could say nothing against it.

15 But when they had commanded them to go aside out of the council, they conferred among themselves,

16 Saying, What shall we do to these men? for that indeed a notable miracle hath been done by them is manifest to all them that dwell in Jerusalem; and we can not deny it.

17 But that it spread no further among the people, let us straitly threaten them, that they speak henceforth to no man in this name.

18 And they called them, and commanded them not to speak at all nor teach in the name of Jesus.

19 But Peter and John answered and said unto them, Whether it be right in the sight of God to hearken unto you more than unto God, judge ye.

20 For we can not but speak the things which we have seen and heard.

21 So when they had further threatened them, they let them go, finding nothing how they might punish them, because of the people: for all men glorified God for that which was done.

22 For the man was above forty years old, on whom this miracle of healing was shewed.

23 And being let go, they went to their own company, and reported all that the chief priests and elders had said unto them.

24 And when they heard that, they lifted up their voice to God with one accord, and said, Lord, thou art God, which hast made heaven, and earth, and the sea, and all that in them is:

25 Who by the mouth of thy servant David hast said, Why did the heathen rage, and the people imagine vain things?

26 The kings of the earth stood up, and the rulers were gathered together against the Lord, and against his Christ.

27 For of a truth against thy holy child Jesus, whom thou hast anointed, both Herod, and Pontius Pilate, with the Gentiles, and the people of Israel, were gathered together,

28 For to do whatsoever thy hand and thy counsel determined before to be done.

29 And now, Lord, behold their threatenings: and grant unto thy servants, that with all boldness they may speak thy word,

30 By stretching forth thine hand to heal; and that signs and wonders may be done by the name of thy holy child Jesus.

31 And when they had prayed, the place was shaken where they were assembled together; and they were all filled with the Holy Ghost, and they spake the word of God with boldness.

32 And the multitude of them that believed were of one heart and of one soul: neither said any of them that ought of the things which he possessed was his own; but they had all things common.

33 And with great power gave the apostles witness of the resurrection of the Lord Jesus: and great grace was upon them all.

34 Neither was there any among them that lacked: for as many as were possessors of lands or houses sold them, and brought the prices of the things that were sold,

35 And laid them down at the apostles’ feet: and distribution was made unto every man according as he had need.

36 And Joses, who by the apostles was surnamed Barnabas, ( which is, being interpreted, The son of consolation,) a Levite, and of the country of Cyprus,

37 Having land, sold it, and brought the money, and laid it at the apostles’ feet.

Acts 2

1 And when the day of Pentecost was fully come, they were all with one accord in one place.

2 And suddenly there came a sound from heaven as of a rushing mighty wind, and it filled all the house where they were sitting.

3 And there appeared unto them cloven tongues like as of fire, and it sat upon each of them.

4 And they were all filled with the Holy Ghost, and began to speak with other tongues, as the Spirit gave them utterance.

5 And there were dwelling at Jerusalem Jews, devout men, out of every nation under heaven.

6 Now when this was noised abroad, the multitude came together, and were confounded, because that every man heard them speak in his own language.

7 And they were all amazed and marvelled, saying one to another, Behold, are not all these which speak Galilæans?

8 And how hear we every man in our own tongue, wherein we were born?

9 Parthians, and Medes, and Elamites, and the dwellers in Mesopotamia, and in Judæa, and Cappadocia, in Pontus, and Asia,

10 Phrygia, and Pamphylia, in Egypt, and in the parts of Libya about Cyrene, and strangers of Rome, Jews and proselytes,

11 Cretes and Arabians, we do hear them speak in our tongues the wonderful works of God.

12 And they were all amazed, and were in doubt, saying one to another, What meaneth this?

13 Others mocking said, These men are full of new wine.

14 But Peter, standing up with the eleven, lifted up his voice, and said unto them, Ye men of Judæa, and all ye that dwell at Jerusalem, be this known unto you, and hearken to my words:

15 For these are not drunken, as ye suppose, seeing it is but the third hour of the day.

16 But this is that which was spoken by the prophet Joel;

17 And it shall come to pass in the last days, saith God, I will pour out of my Spirit upon all flesh: and your sons and your daughters shall prophesy, and your young men shall see visions, and your old men shall dream dreams:

18 And on my servants and on my handmaidens I will pour out in those days of my Spirit; and they shall prophesy:

19 And I will shew wonders in heaven above, and signs in the earth beneath; blood, and fire, and vapour of smoke:

20 The sun shall be turned into darkness, and the moon into blood, before that great and notable day of the Lord come:

21 And it shall come to pass, that whosoever shall call on the name of the Lord shall be saved.

22 Ye men of Israel, hear these words; Jesus of Nazareth, a man approved of God among you by miracles and wonders and signs, which God did by him in the midst of you, as ye yourselves also know:

23 Him, being delivered by the determinate counsel and foreknowledge of God, ye have taken, and by wicked hands have crucified and slain:

24 Whom God hath raised up, having loosed the pains of death: because it was not possible that he should be holden of it.

25 For David speaketh concerning him, I foresaw the Lord always before my face, for he is on my right hand, that I should not be moved:

26 Therefore did my heart rejoice, and my tongue was glad; moreover also my flesh shall rest in hope:

27 Because thou wilt not leave my soul in hell, neither wilt thou suffer thine Holy One to see corruption.

28 Thou hast made known to me the ways of life; thou shalt make me full of joy with thy countenance.

29 Men and brethren, let me freely speak unto you of the patriarch David, that he is both dead and buried, and his sepulchre is with us unto this day.

30 Therefore being a prophet, and knowing that God had sworn with an oath to him, that of the fruit of his loins, according to the flesh, he would raise up Christ to sit on his throne;

31 He seeing this before spake of the resurrection of Christ, that his soul was not left in hell, neither his flesh did see corruption.

32 This Jesus hath God raised up, whereof we all are witnesses.

33 Therefore being by the right hand of God exalted, and having received of the Father the promise of the Holy Ghost, he hath shed forth this, which ye now see and hear.

34 For David is not ascended into the heavens: but he saith himself, The LORD said unto my Lord, Sit thou on my right hand,

35 Until I make thy foes thy footstool.

36 Therefore let all the house of Israel know assuredly, that God hath made that same Jesus, whom ye have crucified, both Lord and Christ.

37 Now when they heard this, they were pricked in their heart, and said unto Peter and to the rest of the apostles, Men and brethren, what shall we do?

38 Then Peter said unto them, Repent, and be baptized every one of you in the name of Jesus Christ for the remission of sins, and ye shall receive the gift of the Holy Ghost.

39 For the promise is unto you, and to your children, and to all that are afar off, even as many as the Lord our God shall call.

40 And with many other words did he testify and exhort, saying, Save yourselves from this untoward generation.

41 Then they that gladly received his word were baptized: and the same day there were added unto them about three thousand souls.

42 And they continued stedfastly in the apostles’ doctrine and fellowship, and in breaking of bread, and in prayers.

43 And fear came upon every soul: and many wonders and signs were done by the apostles.

44 And all that believed were together, and had all things common;

45 And sold their possessions and goods, and parted them to all men, as every man had need.

46 And they, continuing daily with one accord in the temple, and breaking bread from house to house, did eat their meat with gladness and singleness of heart,

47 Praising God, and having favour with all the people. And the Lord added to the church daily such as should be saved.

While there is no mention of the word "tithe" in those specific verses, the early church practiced a level of unselfish liberality that far exceeded the minimum requirement of the tithing systemCS 172.3+1. The outpouring of the Holy Spirit led them to a state of total consecration where no one claimed that anything they possessed was their own Acts 4:32.

Total Consecration in the Early Church

The believers in the apostolic age reached a standard of primitive faith and practice where love for Christ was far greater than love for moneyEW 133.3+1.

• One Heart and Soul: The multitude of believers were of one heart and one soul, abiding in Christ so fully that dissension and selfishness were replaced by unity Acts 4:32GCDB February 6, 1893, par. 14.

• Voluntary Sacrifice: Those who possessed lands or houses sold them and brought the prices to the apostles' feet to meet the existing emergency Acts 4:34-35RH December 6, 1887, par. 13.

• A Miracle of Grace: This unselfishness was not forced but was a result of the sanctification of the Spirit, testifying to believers and unbelievers alike that they had not received the grace of God in vainCS 172.3+1.

The Relationship Between Tithes and Total Offering

The tithing system was always intended to be the foundation, not the ceiling, of Christian benevolenceCCh 275.2+1.

• A Minimum Standard: While the tithe is the specific tenth that God claims as His own, the early church showed that the spirit of sacrifice should widen and deepen for the work of God1TT 375.1+1.

• Beyond Mathematical Rules: To the consecrated mind, the tithing system can look meager when measured against a sacrifice that is incomputable4T 119.3.

• The Principle Endures: God’s plan for raising means in the tithing system was never repealed or relaxed; it was to be more fully carried out and extended in the Christian ageCCh 275.2+1.

Why the Tithing System Remains Essential

Even though the early church practiced a "common purse" during a specific period of emergency, the tithing system was established by God as a permanent, orderly arrangement for all timePUR October 10, 1901, par. 7+1.

• Beauty and Equality: The tithing system is beautiful in its simplicity and equality, allowing every man, woman, and youth to be a treasurer for the LordCS 73.1+1.

• Character Development: This system serves as a weekly and monthly living test to develop character and manifest the true state of the heartGW92 268.4+1.

• Avoiding Confusion: God ordained this system to save the church from confusion and to correct natural tendencies toward covetousness and selfishness1T 221.3+1.

• The Warning of Ananias: The story of Ananias and Sapphira stands as a perpetual warning that while offerings are voluntary, God searches the heart for any pretense or withholding of what is claimed by His system Acts 5:1-54T 469.1+1.

In these last days, there are even more urgent necessities upon the people of God than were upon ancient Israel, and the same spirit of sacrifice seen in the early church is required to finish the work1TT 375.1+1. We are encouraged to do the "first works" of the New Testament church, which began with hearts overflowing with love and a willingness to consecrate everything to GodWM 64.4+1.