God has made the proclamation of the gospel dependent upon the labors and the gifts of His people. Voluntary offerings and the tithe constitute the revenue of the Lord's work. Of the means entrusted to man, God claims a certain portion,--the tenth. He leaves all free to say whether or not they will give more than this. But when the heart is stirred by the influence of the Holy Spirit, and a vow is made to give a certain amount, the one who vows has no longer any right to the consecrated portion. Promises of this kind made to men would be looked upon as binding; are those not more binding that are made to God? Are promises tried in the court of conscience less binding than written agreements of men?
When divine light is shining into the heart with unusual clearness and power, habitual selfishness relaxes its grasp and there is a disposition to give to the cause of God. But none need think that they will be allowed to fulfill the promises then made, without a protest on the part of Satan. He is not pleased to see the Redeemer's kingdom on earth built up. He suggests that the pledge made was too much, that it may cripple them in their efforts to acquire property or gratify the desires of their families.
It is God who blesses men with property, and He does this that they may be able to give toward the advancement of His cause. He sends the sunshine and the rain. He causes vegetation to flourish. He gives health and the ability to acquire means. All our blessings come from His bountiful hand. In turn, He would have men and women show their gratitude by returning Him a portion in tithes and offerings--in thank offerings, in freewill offerings, in trespass offerings. Should means flow into the treasury in accordance with this divinely appointed plan,--a tenth of all the increase, and liberal offerings,--there would be an abundance for the advancement of the Lord's work. AA 74, 75
"Will a man rob God? Yet you rob me. "But you ask, 'How do we rob you?' "In tithes and offerings. Malachi 3:8 (New International Version)