The April 1987 MINISTRY contained articles on tithe policies written by certified public accountant Bartram Jerry E. Bartram and me. We have received several letters expressing concern that some will use these articles to justify channeling tithe to private ministries.
Covetousness, greed, and self-glorification constitute the sandy foundation on which the carnal-minded stand. These ever-present evils are common to both secular and Christian society. If for no other reason, God gave us the responsibility of stewardship to alleviate the plague of greed. Returning tithe to God testifies that we recognize we are His because of both creation and redemption. Tithing keeps the owner manager concept fresh in our thinking.
Giving our tithes and offerings is God's major cure for greedy self-glorification. Our growth in sanctification is directly related to our giving. Consistently sharing our wealth for the fulfillment of the gospel commission is the secret of abundant living (see Isaiah 58; Daniel 4:27; Luke 12:33).
In the act of giving our tithe to God, there is a spiritual element that helps us sense that life and all of our possessions are sacred and that we must use them to God's honor and glory. The moment that we, personally or corporately, begin to handle tithe funds carelessly, we may breach barriers that stand to prevent us from getting involved in financial situations that are a dishonor to God's cause. For this reason neither Jerry nor I advocate individuals' directing the use of their own tithe.
(Let me note here that it was Jerry Bartram's concern about the desire of some to control their own tithe rather than to place it in the hands of the church that ultimately led to his position on the Use of Tithe Committee. Some Adventists had asked him to help them set up private foundations through which they could funnel tithes and offerings to control their use. Bartram's expression of concern over these actions and attitudes brought him to the attention of General Conference leadership, who asked him to serve on the Use of Tithe Committee. )
The methods that some leaders of independent ministries use in appealing for funds are deplorable. They circulate articles, letters, and books among the members of the church decrying the sins of the organization. This attack implies that their own programs are free of apostasy and error. Then some of these individuals suggest that since Ellen White at times used tithe at her discretion, their followers would be justified in sending their tithes to support their programs.
Undoubtedly these tactics siphon off tithe from God's storehouse to independent storehouses. If an independent ministry is accountable only to its leader or to boards that have little or no knowledge about its financial affairs, this opens the possibility of the serious misuse of funds. Recent events in the religious world outside our organization highlight this danger. One electronic evangelist and his wife—leaders of an independent ministry—received in one year salary and benefits totaling 1.6 million dollars.
Ellen White's use of tithe
How did Ellen White use the tithe? Those who use stories about her tithe practices to support the diversion of tithe from the conference treasury do her a disservice.
Volume 5 of Arthur White's recent biography of Ellen White reveals that at times she handled tithe funds in a way that has perplexed some. (Every minister would do well to study this subject in Ellen G. White: The Early Elmshaven Years [Washington, D.C.: Review and Herald Pub. Assn., 1981], pages 392- 397.) The evidence supports the conclusion that she was a careful and faithful tither. In 1890 she stated, "I pay my tithe gladly and freely, saying, as did David, 'Of thine own have we given thee' " (in The Early Elmshaven Years, p. 392).
Those who are concerned that their tithe is being misused would do well to consider her remark, "Unworthy ministers may receive some of the means thus raised, but dare anyone, because of this, withhold from the treasury and brave the curse of God? I dare not" (ibid.).
When she used tithe outside of the regular channels, she did so to help ministers who were going through experiences of want and suffering similar to what she and her husband had known in their early years. She stated, "And where I see workers in this cause that have been true and loyal to the work, who are left to suffer, it is my duty to speak in their behalf. If this does not move the brethren to help them, then I must help them, even if I am obliged to use a portion of my tithe in doing so" (ibid., p. 393).
Her son, W. C. White, pointed out that many times the conferences responded to her requests and gave the needed help. But in some cases in which the conference was short of funds or the worker was not appreciated properly, she would say to her bookkeeper, "Send help as soon as you can, and if necessary take it from my tithe" (ibid., p. 393, quoting a letter by W. C. White).
Controversy over one such case moved Ellen White to write the following to the conference president involved: "It has 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. . . .
"I have been instructed to do this; and as the 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" (ibid., p. 395).
She ended the letter by saying, "Circumstances alter cases. I would not ad vise that anyone 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" (ibid., pp. 395, 396).
Note carefully that the money was always used for the support of the ministers. Ellen White used all tithe funds she handled for the purposes for which tithe was intended to be used. In addition, none today have had direct instruction from the Lord to gather tithe for themselves or their independent ministries or to direct their tithe outside of church channels.
Ellen White's use of the tithe does not justify our using the tithe according to our own whims or desires. If every member of the church did so, our world organization would crumble and our mission would suffer greatly.
In 1911 another brother in the church wrote to Ellen White asking if he could send his tithe for her to handle. She re plied, "You ask if I will accept tithe from you and use it in the cause of God where most needed. In reply I will say that I shall not refuse to do this, but at the same time I will tell you that there is a better way.
"It is better to put confidence in the ministers of the conference where you live, and in the officers of the church where you worship. Draw nigh to your brethren. Love them with a true heart fervently, and encourage them to bear their responsibilities faithfully in the fear of God. 'Be thou an example of the believers, in word, in conversation, in charity, in spirit, in faith, in purity'" (Ibid., p. 397).
Scripture is clear that the tithe is the Lord's, not ours. We get it to Him by bringing it to His storehouse, the church, even as God's people did in Nehemiah's and Hezekiah's day (see Nehemiah 10; 2 Chronicles 31). The equivalent for the word storehouse in Malachi 3:10 is treasury. In both Old and New Testaments it is clear that the treasury for the tithe is the house of the Lord, not a private foundation or even an independent ministry, regardless of how good it may be. The issue is ecclesiological in nature. Either we believe that God has an organized church on earth and it is our duty and privilege to bring the tithe into the treasury of the church or we virtually set up our own church and direct the use of our tithe.
Leadership, in turn, has a responsibility before God to use these funds properly. We must be accountable to both God and our constituency. Furthermore, we have the responsibility of giving our own tithe to God through church channels and teaching our members to do likewise.
It is my firm belief that this is God's church, and as long as I am a member of this body, I have no right to withhold or divert my tithe at my discretion.—J.R. Spangler.
