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By this system of benevolence the Lord sought to teach Israel that in everything He must be first. Thus they were reminded that God was the proprietor of their fields, their flocks, and their herds; that it was He who sent them the sunshine and the rain that developed and ripened the harvest. Everything that they possessed was His; they were but the stewards of His goods. AA 337.1

It is not God's purpose that Christians, whose privileges far exceed those of the Jewish nation, shall give less freely than they gave. “Unto whomsoever much is given,” the Saviour declared, “of him shall be much required.” Luke 12:48. The liberality required of the Hebrews was largely to benefit their own nation; today the work of God extends over all the earth. In the hands of His followers, Christ has placed the treasures of the gospel, and upon them He has laid the responsibility of giving the glad tidings of salvation to the world. Surely our obligations are much greater than were those of ancient Israel. AA 337.2

The law of God gave the poor a right to a certain portion of the produce of the soil. When hungry, a man was at liberty to go to his neighbor's field or orchard or vineyard, and eat of the grain or fruit to satisfy his hunger. It was in accordance with this permission that the disciples of Jesus plucked and ate of the standing grain as they passed through a field upon the Sabbath day. PP 531.1

All the gleanings of harvest field, orchard, and vineyard, belonged to the poor. “When thou cuttest down thine harvest in thy field,” said Moses, “and hast forgot a sheaf in the field, thou shalt not go again to fetch it.... When thou beatest thine olive tree, thou shalt not go over the boughs again.... When thou gatherest the grapes of thy vineyard, thou shalt not glean it afterward: it shall be for the stranger, for the fatherless, and for the widow. And thou shalt remember that thou wast a bondman in the land of Egypt.” Deuteronomy 24:19-22; Leviticus 19:9, 10. PP 531.2

Every seventh year special provision was made for the poor. The sabbatical year, as it was called, began at the end of the harvest. At the seedtime, which followed the ingathering, the people were not to sow; they should not dress the vineyard in the spring; and they must expect neither harvest nor vintage. Of that which the land produced spontaneously they might eat while fresh, but they were not to lay up any portion of it in their storehouses. The yield of this year was to be free for the stranger, the fatherless, and the widow, and even for the creatures of the field. Exodus 23:10, 11; Leviticus 25:5. PP 531.3

But if the land ordinarily produced only enough to supply the wants of the people, how were they to subsist during the year when no crops were gathered? For this the promise of God made ample provision. “I will command My blessing upon you in the sixth year,” He said, “and it shall bring forth fruit for three years. And ye shall sow the eighth year, and eat yet of old fruit until the ninth year; until her fruits come in ye shall eat of the old store.” Leviticus 25:21, 22. PP 531.4

Some, when in poverty, are generous with their little; but as they acquire property, they become penurious. The reason they have so little faith is that they do not keep moving forward as they prosper, and give to the cause of God even at a sacrifice. 4T 77.1

In the Jewish system it was required that beneficence should first be shown to the Lord. At the harvest and the vintage the first fruits of the field—the corn, the wine, and the oil—were to be consecrated as an offering to the Lord. The gleanings and the corners of the fields were reserved for the poor. Our gracious heavenly Father did not neglect the wants of the poor. The first fruits of the wool when the sheep were shorn, of the grain when the wheat was threshed, were to be offered to the Lord; and it was commanded that the poor, the widows, the orphans, and the strangers, be invited to their feasts. At the close of every year all were required to make solemn oath whether or not they had done according to the command of God. 4T 77.2

This arrangement was made by the Lord to impress upon the people that in every matter He must be first. By this system of benevolence they were to bear in mind that their gracious Master was the true proprietor of their fields, their flocks, and their herds; that the God of heaven sent them sunshine and rain for their seedtime and harvest, and that everything they possessed was of His creation. All was the Lord's, and He had made them stewards of His goods. 4T 77.3

The liberality of the Jews in the construction of the tabernacle and the erection of the temple illustrates a spirit of benevolence which has not been equaled by Christians of any later date. They had just been freed from their long bondage in Egypt and were wanderers in the wilderness; yet scarcely were they delivered from the armies of the Egyptians who pursued them in their hasty journey, when the word of the Lord came to Moses, saying: “Speak unto the children of Israel, that they bring Me an offering: of every man that giveth it willingly with his heart ye shall take My offering.” 4T 77.4

According to the amount bestowed will be the amount required. The larger the capital entrusted, the more valuable is the gift which God requires to be returned to Him. If a Christian has ten or twenty thousand dollars, God's claims are imperative upon him, not only to give his proportion according to the tithing system, but to present his sin offerings and thank offerings to God. The Levitical dispensation was distinguished in a remarkable manner by the sanctification of property. When we speak of the tithe as the standard of the Jewish contributions to religious purposes, we do not speak understandingly. The Lord kept His claims paramount, and in almost every article they were reminded of the Giver by being required to make returns to Him. They were required to pay a ransom for their firstborn son, for the first fruits of their flocks, and for the first gathering of the harvest. They were required to leave the corners of their harvest fields for the destitute. Whatever dropped from their hands in reaping was left for the poor, and once in every seven years their lands were allowed to produce spontaneously for the needy. Then there were the sacrificial offerings, the trespass offerings, the sin offerings, and the remission of all debts every seventh year. There were also numerous expenses for hospitalities and gifts to the poor, and there were assessments upon their property. 4T 467.1

At stated periods, in order to preserve the integrity of the law, the people were interviewed as to whether they had faithfully performed their vows or not. A conscientious few made returns to God of about one third of all their income for the benefit of religious interests and for the poor. These exactions were not from a particular class of the people, but from all, the requirement being proportioned according to the amount possessed. Besides all these systematic and regular donations there were special objects calling for freewill offerings, such as the tabernacle built in the wilderness and the temple erected at Jerusalem. These drafts were made by God upon the people for their own good, as well as to sustain His service. 4T 467.2