In the Bible system of tithes and offerings the amounts paid by different persons will of course vary greatly, since they are proportioned to the income. With the poor man the tithe will be a comparatively small sum, and his gifts will be according to his ability. But it is not the greatness of the gift that makes the offering acceptable to God; it is the purpose of the heart, the spirit of gratitude and love that it expresses. Let not the poor feel that their gifts are so small as to be unworthy of notice. Let them give according to their ability, feeling that they are servants of God, and that He will accept their offering. (HP 304.3) MC VC