Chapter 51—God's Care for the Poor 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…
"And, behold, I have given the children of Levi all the tenth in Israel for an inheritance, for their service which they serve, even the service of the tabernacle of the congregation."
EGW directly quotes Numbers 18:21.
"And 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."
EGW directly quotes Deuteronomy 14:23.
"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"
"When thou hast made an end of tithing all the tithes of thine increase the third year, which is the year of tithing, and hast given it unto the Levite, the stranger, the fatherless, and the widow, that they may eat within thy gates, and be filled;"
EGW directly quotes Deuteronomy 26:12 to support her statement about the use of the second tithe.
"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"
"Save when there shall be no poor among you; for the Lord shall greatly bless thee in the land which the Lord thy God giveth thee for an inheritance to possess it:"
While EGW doesn't directly quote Deuteronomy 15:4, she discusses the provision for the poor and God's intention that poverty should exist to some extent, which aligns with the broader theme of the verse and surrounding passage. The verse states there will be no poor when God blesses them, but EGW explains that God's design was not for poverty to be wholly unknown.