James version: “And of all that Thou shalt
give me | will surely give the tenth unto
Thee” (4T, 464, italics supplied). Did Ja-
cob mean a symbolic tenth which would
designate any amount? The description
of the fulfillment of Jacob's vow brings
further clarity: “Jacob gave the tenth of
all that he had, and then reckoned the
use of the tenth, and gave the Lord the
benefit of that which he had used for his
own interest during the time he was in a
heathen land and could not pay his vow”
(47, 466). The tithe was not any propor-
tion of Jacob's income, but it represent-
ed the tenth.
The writer employs a commonly used
expression in the Adventist circle, “sys-
tematic benevolence,” to elaborate on the
way God wants His children to give: “God,
the Creator of man, by instituting the plan
of systematic benevolence, has made the
work bear equally upon all according to
their several abilities” (4T, 469). Systematic
benevolence comprises of the 10 percent
tithe and a proportion of income as of-
DYNAMIC STEWARD
ferings. She also uses the “tithing system”
to confirm the idea that giving is not sup-
posed to be a random exercise at the sole
discretion of the giver.
The citation under consideration has
often been applied to settle the discus-
sion about tithing on gross or net in-
come, or on any other portion of income.
It has led some to conclude that this is-
sue is a matter of preference or personal
choice. However, several passages in this
same chapter appear to contradict this
conclusion. As an example, the author
includes the expression “of all” when
writing about the tithe promised and re-
turned by Jacob, the vow-keeper.
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Furthermore, Ellen G. White provides
an application of the “of all” principle for
our current situation: “Of all our income
we should make the first appropriation
to God” (47, 474). This sentence provides
two pieces of information: 1) Our giv-
ing to God is calculated on the totality
of our income, and 2) The baseline for
calculation is the amount earned before
any other appropriations or deductions.
What a salaried person brings home af-
ter paying taxes, mortgages, and servic-
ing debts does not fit well with this un-
derstanding of God’s instructions.
v
After discounting the abovemen-
tioned conclusions, which do not align
with the message contained in Chapter
41 of Testimonies for the Church, vol. 4,
the citation deserves a fresh consider-
ation. How should we understand the
admonition “to give as he purposes in
his heart”? The main thrust of Chapter
41 is to raise awareness about the issue
APRIL-JUNE 2023