1. Where Does the Tithe Go?

2. Tithe was Given to the Ministers “I give to the Levites all the tithes in Israel as their inheritance in return for the work they do while serving at the tent of meeting. Numbers 18:21

3. Second tithe - Spiritual Party with God “You may not eat within your gates the tithe of your grain or your new wine or your oil, of the firstborn of your herd or your flock, of any of your offerings which you vow, of your freewill offerings, or of the heave offering of your hand. 18 But you must eat them before the L ORD your God in the place which the L ORD your God chooses, you and your son and your daughter, your male servant and your female servant, and the Levite who is within your gates; and you shall rejoice before the L ORD your God in all to which you put your hands.” Deuteronomy 12: 17-18

4. To Develop Your Spirit of Gratitude “And what more appropriate time could be chosen for setting aside the tithe and presenting our offerings to God? On the Sabbath we have thought upon His goodness. We have beheld His work in creation as an evidence of His power in redemption. Our hearts are filled with thankfulness for His great love. And now, before the toil of a week begins, we return to Him His own, and with it an offering to testify our gratitude.” (continued)

5. To Develop Your Spirit of Gratitude Plus Your Joy and Life for Your Soul & Body (Continued) “Thus our practice will be a weekly sermon, declaring that God is the possessor of all our property, and that He has made us stewards to use it to His glory. Every acknowledgment of our obligation to God will strengthen the sense of obligation. Gratitude deepens as we give it expression, and the joy it brings is life to soul and body.”-- R. & H., Feb. 4, 1902. Counsels on Stewardship, p. 80

6. Appropriate Use of Tithe Based on the Bible and the Spirit of Prophecy Gospel ministry Bible instructors Bible teachers Needy mission fields (America & Overseas) Publishing department directors Medical missionaries (minister-physicians) Retirement benefits for ministers and their families Partial salary for literature evangelists in very difficult situations. – Ellen G. White Comments on the Use of Tithe Funds by Robert W. Olson

7. Inappropriate Use of the Tithe Based on the Bible and the Spirit of Prophecy Care of the poor, sick and the aged The education of needy students School purposes and colporteur support Church expense Church or institutional buildings - Ellen G. White Comments on the Use of Tithe Funds by Robert W. Olson

10. What If I Don’t Agree With How The Tithe Is Spent? “Some have been dissatisfied and have said: "I will not longer pay my tithe; for I have no confidence in the way things are managed at the heart of the work." But will you rob God because you think the management of the work is not right? Make your complaint, plainly and openly, in the right spirit, to the proper ones. Send in your petitions for things to be adjusted and set in order; but do not withdraw from the work of God, and prove unfaithful, because others are not doing right.” 9 Testimonies, p. 249