Beginning of the End - Ellen G. White

Chapter 50
The Blessing of Tithes and Offerings
In the Hebrew system one tenth of the people's income was set
apart to support the public worship of God. "All the tithe ... is the
Lord's. It is holy to the Lord." (Leviticus 27:30).
But the tithing system did not start with the Hebrews. From
earliest times the Lord claimed a tithe as His. Abraham paid tithes to
Melchizedek, priest of God. Genesis 14:20. Jacob promised the
Lord, "Of all that You give me I will surely give a tenth to You."
(Genesis 28:22). God is the source of every blessing to His
creatures, and our gratitude is due to Him.
The Lord declares, "The silver is Mine, and the gold is Mine."
(Haggai 2:8). It is God who gives us power to get wealth. To
acknowledge that all things came from Him, the Lord directed that
we should return a part of His abundance to Him.
"The tithe ... is the Lord's." The form of expression is the same
as in the Sabbath law: "The seventh day is the Sabbath of the Lord
your God." (Exodus 20:10). God reserved a specific part of our time
and our money, and we cannot, without guilt, use either for our own
interests.
The tithe was to be devoted exclusively to the Levites who had
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