PP 526, 530
(Patriarchs and Prophets 526, 530)
The tithe was to be exclusively devoted to the use of the Levites, the tribe that had been set apart for the service of the sanctuary. But this was by no means the limit of the contributions for religious purposes. The tabernacle, as afterward the temple, was erected wholly by freewill offerings; and to provide for necessary repairs and other expenses, Moses directed that as often as the people were numbered, each should contribute a half shekel for “the service of the tabernacle.” In the time of Nehemiah a contribution was made yearly for this purpose. See Exodus 30:12-16; 2 Kings 12:4, 5; 2 Chronicles 24:4-13; Nehemiah 10:32, 33. From time to time sin offerings and thank offerings were brought to God. These were presented in great numbers at the annual feasts. And the most liberal provision was made for the poor. (PP 526.1) MC VC
Even before the tithe could be reserved there had been an acknowledgment of the claims of God. The first that ripened of every product of the land was consecrated to Him. The first of the wool when the sheep were shorn, of the grain when the wheat was threshed, the first of the oil and the wine, was set apart for God. So also were the first-born of all animals; and a redemption price was paid for the first-born son. The first fruits were to be presented before the Lord at the sanctuary, and were then devoted to the use of the priests. (PP 526.2) MC VC
Thus the people were constantly reminded that God was the true proprietor of their fields, their flocks, and their herds; that He sent them sunshine and rain for their seedtime and harvest, and that everything they possessed was of His creation, and He had made them stewards of His goods. (PP 526.3) MC VC
As the men of Israel, laden with the first fruits of field and orchard and vineyard, gathered at the tabernacle, there was made a public acknowledgment of God’s goodness. When the priest accepted the gift, the offerer, speaking as in the presence of Jehovah, said, “A Syrian ready to perish was my father;”(Deuteronomy 26:5) and he described the sojourn in Egypt and the affliction from which God had delivered Israel “with an outstretched arm, and with great terribleness, and with signs, and with wonders.”(Deuteronomy 26:8) And he said, “He hath brought us into this place, and hath given us this land, even a land that floweth with milk and honey. And now, behold, I have brought the first fruits of the land, which Thou, Jehovah, hast given me.” Deuteronomy 26:9~10. (PP 526.4) MC VC
Chapter 51—God’s Care for the Poor VC
To promote the assembling of the people for religious service, as well as to provide for the poor, a second tithe of all the increase was required. Concerning the first tithe, the Lord had declared, “I have given the children of Levi all the tenth in Israel.” Numbers 18:21. But in regard to the second He commanded, “Thou shalt eat before the Lord thy God, in the place which He shall choose to place His name there, the tithe of thy corn, of thy wine, and of thine oil, and the firstlings of thy herds and of thy flocks; that thou mayest learn to fear the Lord thy God always.” Deuteronomy 14:23, 29; 16:11-14. This tithe, or its equivalent in money, they were for two years to bring to the place where the sanctuary was established. After presenting a thank offering to God, and a specified portion to the priest, the offerers were to use the remainder for a religious feast, in which the Levite, the stranger, the fatherless, and the widow should participate. Thus provision was made for the thank offerings and feasts at the yearly festivals, and the people were drawn to the society of the priests and Levites, that they might receive instruction and encouragement in the service of God. (PP 530.1) MC VC
Every third year, however, this second tithe was to be used at home, in entertaining the Levite and the poor, as Moses said, “That they may eat within thy gates, and be filled.” Deuteronomy 26:12. This tithe would provide a fund for the uses of charity and hospitality. (PP 530.2) MC VC
And further provision was made for the poor. There is nothing, after their recognition of the claims of God, that more distinguishes the laws given by Moses than the liberal, tender, and hospitable spirit enjoined toward the poor. Although God had promised greatly to bless His people, it was not His design that poverty should be wholly unknown among them. He declared that the poor should never cease out of the land. There would ever be those among His people who would call into exercise their sympathy, tenderness, and benevolence. Then, as now, persons were subject to misfortune, sickness, and loss of property; yet so long as they followed the instruction given by God, there were no beggars among them, neither any who suffered for food. (PP 530.3) MC VC