"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"
"When thou takest the sum of the children of Israel after their number, then shall they give every man a ransom for his soul unto the Lord, when thou numberest them; that there be no plague among them, when thou numberest them. This they shall give, every one that passeth among them that are numbered, half a shekel after the shekel of the sanctuary: (a shekel is twenty gerahs:) an half shekel shall be the offering of the Lord. Every one that passeth among them that are numbered, from twenty years old and above, shall give an offering unto the Lord. The rich shall not give more, and the poor shall not give less than half a shekel, when they give an offering unto the Lord, to make an atonement for your souls. And thou shalt take the atonement money of the children of Israel, and shalt appoint it for the service of the tabernacle of the congregation; that it may be a memorial unto the children of Israel before the Lord, to make an atonement for your souls."
Ellen White directly references Exodus 30:12-16 in this passage.
"And it came to pass after this, that Joash was minded to repair the house of the Lord. And he gathered together the priests and the Levites, and said to them, Go out unto the cities of Judah, and gather of all Israel money to repair the house of your God from year to year, and see that ye hasten the matter. Howbeit the Levites hastened it not. And the king called for Jehoiada the chief, and said unto him, Why hast thou not required of the Levites to bring in out of Judah and out of Jerusalem the collection, according to the commandment of Moses the servant of the Lord, and of the congregation of Israel, for the tabernacle of witness? For the sons of Athaliah, that wicked woman, had broken up the house of God; and also all the dedicated things of the house of the Lord did they bestow upon Baalim. And at the king’s commandment they made a chest, and set it without at the gate of the house of the Lord. And they made a proclamation through Judah and Jerusalem, to bring in to the Lord the collection that Moses the servant of God laid upon Israel in the wilderness. And all the princes and all the people rejoiced, and brought in, and cast into the chest, until they had made an end. Now it came to pass, that at what time the chest was brought unto the king’s office by the hand of the Levites, and when they saw that there was much money, the king’s scribe and the high priest’s officer came and emptied the chest, and took it, and carried it to his place again. Thus they did day by day, and gathered money in abundance. And the king and Jehoiada gave it to such as did the work of the service of the house of the Lord, and hired masons and carpenters to repair the house of the Lord, and also such as wrought iron and brass to mend the house of the Lord. So the workmen wrought, and the work was perfected by them, and they set the house of God in his state, and strengthened it."
Ellen White directly references 2 Chronicles 24:4-13 in this passage.
"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"
"Sanctify unto me all the firstborn, whatsoever openeth the womb among the children of Israel, both of man and of beast: it is mine."
Both passages discuss the concept of dedicating the firstborn to God. EGW elaborates on the practice mentioned in Exodus 13:2.
"That thou shalt take of the first of all the fruit of the earth, which thou shalt bring of thy land that the Lord thy God giveth thee, and shalt put it in a basket, and shalt go unto the place which the Lord thy God shall choose to place his name there."
Both passages discuss the offering of first fruits to God. EGW's description of presenting the first fruits at the sanctuary aligns with the practice described in Deuteronomy 26:2.
"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"
"The earth is the Lord’s, and the fulness thereof; the world, and they that dwell therein."
Both passages affirm God's ownership of the earth and everything in it. EGW's statement that God is the true proprietor of their fields, flocks, and herds directly reflects the principle stated in Psalm 24:1.
"But thou shalt remember the Lord thy God: for it is he that giveth thee power to get wealth, that he may establish his covenant which he sware unto thy fathers, as it is this day."
Both passages emphasize God as the source of prosperity and wealth. EGW expands on the idea of God's provision, while Deuteronomy 8:18 specifically mentions God giving the power to get wealth.
"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;” 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.” 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 26:5, 8-11 . PP 526.4"
"And thou shalt speak and say before the Lord thy God, A Syrian ready to perish was my father, and he went down into Egypt, and sojourned there with a few, and became there a nation, great, mighty, and populous:"
EGW directly quotes Deuteronomy 26:5 and provides the surrounding context of the offering of first fruits.