Seventh-day Adventists believe the Bible is authoritative (Fundamental Belief #1, Ps. 119:105, Isa. 8:20; John 17:17; 2 Tim. 3:16, 17) The Bible says that God promised to bless the world through Abraham (Gen 12:3,22:18) Abraham paid tithe (Gen 14:20, Heb 7) because tithe is a requirement and obligation (3T 393.1, DA 616.3) The tithe is holy as the Sabbath is holy (Lev 27:30) God raised up the descendants of Abraham to be witnesses to the world (Deut 28:10, Josh 4:24, Ps 46:10, Mal 1:11, etc.) Levites were paid tithe (Num 18:21-24) and well taken care of (Dt 12:18-19, 14:27) to minister in the sanctuary (Num 18:21, 8:19,14-15, 3:7-8,1:50-53) and purpose of the sanctuary was for God’s presence (Ex 25:8) to separate and identify Israel as God’s people (Ex 33:16) If ye were Abraham's children, ye would do the works of Abraham. (John 8:39) and we are Abraham’s children (Rom 4:16, Gal 3:7-9, 14, 29) and Abraham was the Friend of God (James 2:23) The New Testament does not re-enact the law of the tithe, as it does not that of the Sabbath; for the validity of both is assumed (CS 66) "The tithing system was no burden to those who did not depart from the plan. The system enjoined upon the Hebrews has NOT been repealed or relaxed by the One who originated it. {CCh 275.2} Ellen White specifically says that Paul’s teaching that “they which preach the gospel should live of the gospel” (1 Cor 9:7-14, Hebrews 7:5) was a direct reference to the %10 Levitical tithe (AA 336.2) This is not special or unique to Ellen White, many non-Adventist denominations, scholars, theologians share the same conclusion. The Levitical priests were paid from the storehouse/treasury (Neh 13:5, 12:44) The Levites had the authority to collect the tithe (e.g. 2 Chron. 31:12-13) and distribute it to different divisions of Levities (2 Chron. 31:15). In the time of Nehemiah, those who lived near Jerusalem brought the tithe to the temple while the others took it to the towns of the Levites (Neh 10:37). The Levites then sent the tithe and the tithe of their tithe to the storehouse in Jerusalem (Neh 10:39). The Hebrew word for storehouse (Mal 3:10) is also translated as treasuries/treasures depending on translation (compare KJV Mal 3:10 with same word in Neh 12:44) Ellen White affirmed the official organized structure to distribute tithes as the storehouse and treasury (RH, December 8, 1896 par. 16) Speaking at a meeting held in Battle Creek College library, April 1, at the 1901 GC, Ellen White specifically said that the organized Adventist church was the treasury (see SpM 166.3, “here” in sentence 2) Even in the Old Testament God had an organized ‘church’ with an organized financial structure to support the official organized priesthood to support God’s desire and plan to make known His character to the world. Anyone who is baptized into the Adventist church affirms at baptism that this same God same Plan same Mission is fulfilled in the existence of the official organized Adventist church (baptismal vow #13). Most importantly, every baptized member of the Adventist Church made a solemn vow before God “to support the Church through your tithes and offerings.” (baptismal vow #9). As Levites had authority to collect and distribute the %10 tithe so likewise the leadership of the Adventist Church have authority to collect and distribute the %10 tithe. 1 Corinthians 9:13-14 tithing is a command of the Lord and as it is commanded the Church (like the Levites) has the authority to collect the tithe. The official position of the worldwide SDA church (voted Oct 14, 1985 here) designates the local “conference treasury, through the member’s home church” as the authorized recipient of tithe. Baptized members of the Adventist church are obligated by their own solemn vow to return God’s personal property, the tithe, to their local conference. If you are upset, angry, disappointed, sad, furious, frustrated, etc. then I empathize with you but if you are a member you made a vow and you must honor your word.
Again, the leadership of the Seventh-day Adventist church has the biblical authority and historical precedent to designate an official structure to collect and distribute the tithe and any argument against this is an argument against the God ordained authority of the church. Refusal to honor the structure is a refusal to honor this authority. In one sense, the Bible & EGW are irrelevant, when you join any organization and promise to support it with a percentage of your income (%3, %10 tithe, %40, etc.) then you must do this or you are dishonest, it's that simple. If you join the National Rugby Team of Fiji Fan Club and promise to pay your dues and then later refuse then you are being dishonest. If you do not like or approve of the actions or teachings of the leaders in the National Rugby Team of Fiji Fan Club then you can seek to bring change as a member and continue to pay your dues or you can just leave the club. It's that simple.
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