It is not possible to lay down rules for every case; for in many instances such a course would distress the giver. The circumstances in which some are placed, and which are of God’s appointment, are to be considered. The Lord expects a man to impart of what he has and not of what he has not. With some a tenth of the income would not properly represent the proportion they should give to the Lord, while to others it is a fair return. (TDG 97.3) MC VC