Accountability and Tithing: Ellen White's Counsel for Ministers

Pastors or elders who fail to set before the church the importance of returning to God His own, or who do not ensure that the tithe is faithfully brought in, should be relieved of their responsibility and replaced by others who are tested and triedCS 106.1+1.

The Accountability of Leaders

The overseer of the flock has a sacred duty to discharge his responsibility with exactnessGW 228.2. If a minister neglects to give instruction on the matter of tithing, he leaves undone a most important part of his work and has no semblance of excuse for disregarding the plain command of GodCS 105.1+1. Those who fail to educate new converts in the tithing system are considered unfit for their charge and are in peril, as they neglect a matter that involves a blessing or a curse for the churchCS 106.1+1. It is far better for a minister to have fewer converts who are thoroughly educated in all essential matters than to have many who refuse to accept God's requirements because the truth was kept backCS 104.3+1.

Integrity in the Use of Funds

A minister is not at liberty to apply the tithe according to his own judgment or to retain it for himselfCS 101.2. God’s arrangement requires that these sacred funds be placed in His treasury and held for the service He has appointedCS 101.2. The Lord forbids the use of tithe money to give influence to men who carry errors, and it is a crime before God to withhold just wages from workers because of a lack of money in the treasury caused by unfaithfulness4LtMs, Lt 6, 1883, par. 8+1.

Consequences of Negligence

• Removal from Office: Ministers who show they are not fitted for their charge by failing to emphasize the tithe should be relieved of their responsibilityCS 106.1+1.

• Robbery Toward God: Those who withhold tithes and offerings are guilty of robbing God and are under a divine curse Malachi 3:8-9COL 371.2+1.

• Loss of Blessing: When church leaders rely on tithe money to fill gaps in business lines or other unauthorized expenses, the Lord will surely remove His blessing from those churches1MR 185.2+1.

• Judgment: Every steward will eventually be called to give an account of their stewardship, and those who have squandered or withheld the Lord's money will receive decided condemnation James 5:1-5T24 77.3+1.

The Standard for Ministry

Ministers must teach the tithing system by both precept and example, regarding the tithe as sacredCS 101.2. If they fail to be faithful workers because a certain duty is not pleasant to perform, they are not acting as true shepherdsGW 228.2. All church members, especially leaders, are encouraged to search their hearts and look up their accounts to see how they stand related to GodCS 74.3. The call remains for every voice to harmonize in presenting the necessity of paying a faithful tithe to advance the work of mercy in the world Mark 16:15RH April 20, 1905, par. 17.