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Numbers 18:17

Matthew Henry
Concise Bible Commentary
All believers are spiritual priests, and God has promised to take care of them. Godliness has the promise of the life that now is. And from the provision here made for the priests, the apostle shows that it is the duty of christian churches to maintain their ministers. Scandalous maintenance makes scandalous ministers. The priests were to be wholly devoted to their ministry, not diverted from it, or disturbed in it, by worldly care or business. Also, that they might be examples of living by faith, not only in God's providence, but in his ordinances. The best should be offered for the first-fruits unto the Lord. Those who think to save, by putting God off with the refuse, deceive themselves, for God is not mocked.
Ellen G. White
The Acts of the Apostles, 337

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

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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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