The holy scriptures teach us that a tithe, or a tenth of our income, is holy unto the Lord. Unlike freewill offerings, a tithe is Biblically mandated to be 10%. It is that portion that He has reserved for himself. In ancient times this meant 10% of one’s crops or herds. Today, it is a tenth of our income, or in the case of a business, a tenth of the profit. God has given us clear directions as to the use of the tithe. It is to be devoted to the support of those who are bearing God’s message of mercy to the world. These are the pastors, evangelists, Bible teachers, and administrators. Without members giving a faithful tithe, the means for supporting the work would be crippled. No single congregation could fulfill the great commission to take the good news to all the world. But as churches work together God blesses their united efforts.
The tithe dollar starts its journey from your local church and is first sent to your local conference. From there, a portion goes to the local union and then on to the North American Division and the General Conference where it is dispersed world-wide to support gospel workers everywhere including the General Conference itself.
The tithing system is beautiful in its simplicity and equality. Every man, woman, and child may become a treasure for the Lord—a shareholder in God’s work on Earth.
Stewardship, Fundamental Belief # 21, pages 301-310 in Seventh-day Adventists Believe…
Finding the Storehouse, by G. Edward Reid