Here is a summary of Ellen G. White's teachings on tithes and offerings, with direct references from her books: 1. Divine Ownership and Purpose: God is the source of all blessings, and tithes and offerings are a way to acknowledge His ownership and express gratitude. The system was designed to remind people that all they have comes from God (Patriarchs and Prophets, p. 525.3; Education, p. 44.2). 2. The Tithe: In the Hebrew economy, one-tenth (a tithe) of all income was set apart for the support of public worship and the ministry (Patriarchs and Prophets, p. 525; Testimonies for the Church, vol. 3, p. 393.1). The tithe is considered God’s own, a sacred reserve to be placed in His treasury for the benefit of His cause (Christ’s Object Lessons, p. 300.3; Testimonies for the Church, vol. 9, p. 51.3). The tithing system predates Moses, practiced by Abraham and Jacob (Testimonies for the Church, vol. 3, p. 393.1). 3. Offerings: Besides the tithe, Israelites were to bring sin offerings, free-will gifts, and offerings of gratitude (Christ’s Object Lessons, p. 300.3). Offerings are to be voluntary, given as the heart is stirred by the Holy Spirit (Testimonies for the Church, vol. 5, p. 149.1; Acts of the Apostles, p. 74.2). 4. Use of Tithes and Offerings: These funds are to support the ministry, missionary work, and the spread of the gospel (Testimonies for the Church, vol. 6, p. 447.1; Patriarchs and Prophets, p. 528.3). The consecration of a second tithe for the relief of the poor and other benevolent uses was also practiced (Education, p. 44.2). 5. Spiritual and Practical Implications: Withholding tithes and offerings is seen as robbing God and brings spiritual loss (Testimonies for the Church, vol. 5, p. 267; vol. 4, p. 475.3). Faithful giving keeps the channel between God and man open and brings blessings (Testimonies for the Church, vol. 4, p. 474.2). The principle is that offerings should be in proportion to the blessings and privileges received (Patriarchs and Prophets, p. 528.4). 6. Christ’s Endorsement: Jesus did not lessen the obligation to give tithes and offerings; He commended sacrificial giving (The Desire of Ages, p. 397.1). 7. Systematic Benevolence: God’s plan is for systematic, regular giving, not just in response to appeals (Testimonies for the Church, vol. 4, pp. 474.2, 475.3). Key Quotes: - “God claims the tithe as His own, and it should ever be regarded as a sacred reserve, to be placed in His treasury for the benefit of His cause. He asks also for our free-will gifts and offerings of gratitude.” (Christ’s Object Lessons, p. 300.3) - “The system of tithes and offerings was intended to impress the minds of men with a great truth—that God is the source of every blessing to His creatures, and that to Him man's gratitude is due for the good gifts of His providence.” (Patriarchs and Prophets, p. 525.3) - “The consecration to God of a tithe of all increase... tended to keep fresh before the people the truth of God's ownership of all, and of their opportunity to be channels of His blessings.” (Education, p. 44.2) If you need more specific details or a focus on a particular aspect (such as how tithes are to be used, or the spiritual consequences of withholding), let me know! References: - Ellen G. White, Patriarchs and Prophets (PP) - Ellen G. White, Education (Ed) - Ellen G. White, Christ’s Object Lessons (COL) - Ellen G. White, Testimonies for the Church (3T, 4T, 5T, 6T, 9T) - Ellen G. White, Acts of the Apostles (AA) - Ellen G. White, The Desire of Ages (DA)