"Read carefully the third chapter of Malachi, and see what God says about the tithe. If our churches will take their stand upon the Lord's word, and be faithful in paying their tithe into His treasury, more laborers will be encouraged to take up ministerial work. More men would give themselves to the ministry were they not told of the depleted treasury. There should be an abundant supply in the Lord's treasury, and there would be if selfish hearts and hands had not withheld the tithes, or made use of them to support other lines of work. GW 227.1"
"Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me now herewith, saith the Lord of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it."
EGW directly references Malachi 3 and discusses the importance of tithe-paying, echoing the verse's call to bring tithes into the storehouse.
"God's reserved resources are to be used in no such haphazard way. The tithe is the Lord's, and those who meddle with it will be punished with the loss of their heavenly treasure, unless they repent. Let the work no longer be hedged up because the tithe has been diverted into various channels other than the one to which the Lord has said it should go. Provision is to be made for these other lines of work. They are to be sustained, but not from the tithe. God has not changed; the tithe is still to be used for the support of the ministry. The opening of new fields requires more ministerial efficiency than we now have, and there must be means in the treasury. GW 227.2"
"And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the Lord’s: it is holy unto the Lord."
EGW's statement that 'the tithe is the Lord's' directly reflects the principle stated in Leviticus 27:30 that the tithe belongs to the Lord.