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Leviticus 27:31

Matthew Henry
Concise Bible Commentary
Things or persons devoted, are distinguished from things or persons that were only sanctified. Devoted things were most holy to the Lord, and could neither be taken back nor applied to other purposes. Whatever productions they had the benefit, God must be honoured with the tenth of, if it could be applied. Thus they acknowledge God to be the Owner of their land, the Giver of its fruits, and themselves to be his tenants, and dependants upon him. Thus they gave him thanks for the plenty they enjoyed, and besought his favour in the continuance of it. We are taught to honour the Lord with our substance.
Ellen G. White
Testimonies for the Church, vol. 4, 467

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

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Ellen G. White
Education, 138

To every man is given “his work” (Mark 13:34), the work for which his capabilities adapt him, the work which will result in greatest good to himself and to his fellow men, and in greatest honor to God. Ed 138.1

Thus our business or calling is a part of God's great plan, and, so long as it is conducted in accordance with His will, He Himself is responsible for the results. “Laborers together with God” (1 Corinthians 3:9), our part is faithful compliance with His directions. Thus there is no place for anxious care. Diligence, fidelity, caretaking, thrift, and discretion are called for. Every faculty is to be exercised to its highest capacity. But the dependence will be, not on the successful outcome of our efforts, but on the promise of God. The word that fed Israel in the desert, and sustained Elijah through the time of famine, has the same power today. “Be not therefore anxious (R.V.), saying, What shall we eat? or, What shall we drink? ... Seek ye first the kingdom of God, and His righteousness; and all these things shall be added unto you.” Matthew 6:31-33. Ed 138.2

He who gives men power to get wealth has with the gift bound up an obligation. Of all that we acquire He claims a specified portion. The tithe is the Lord's. “All the tithe of the land, whether of the seed of the land, or of the fruit of the tree,” “the tithe of the herd, or of the flock, ... shall be holy unto the Lord.” Leviticus 27:30, 32. The pledge made by Jacob at Bethel shows the extent of the obligation. “Of all that Thou shalt give me,” he said, “I will surely give the tenth unto Thee.” Genesis 28:22. Ed 138.3

“Bring ye all the tithes into the storehouse” (Malachi 3:10), is God's command. No appeal is made to gratitude or to generosity. This is a matter of simple honesty. The tithe is the Lord's; and He bids us return to Him that which is His own. Ed 138.4

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