Ellen G. White’s Counsel and Practice on Tithe
by Roger Coon
Seventh-day Adventists 
    follow the Biblical injunction to return one-tenth of their income, the tithe, 
    to the Lord. Recently tithe questions have arisen concerning Ellen Whites 
    statements and actions with regard to the tithe. Some, charging the Church 
    with apostasy, have even claimed Ellen White’s support for diverting tithe 
    from established channels.
This paper distills 
    many hours of research and study. It attempts to set out fairly and accurately 
    Ellen White’s position. The paper is developed in two parts: Part 1—Answers 
    to the questions most frequently raised; Part 2—An examination of the key 
    Ellen White statements.
Table of Contents
1. Part 1—Questions about Tithe and 
    Offering.......................... 3
2. Part 2—Ellen G. White’s Statements 
    Examined........................ 7
           I. Withheld or Misappropriated Tithe.......................... 
    7
                 Problems in Ellen White’s Day........................... 
    7
           II. The Disposition of Tithes and Offerings.................. 
    10
                 Proper and Improper Usages of Tithe Funds.............. 
    10
                 Who Are Ministers?..................................... 
    10
                 The Storehouse......................................... 
    11
                 Offerings.............................................. 
    11
           III. The Watson Letter....................................... 
    12
                 Ellen White’s Special Work............................. 
    12
                 Money That Did Not Reach its Destination............... 
    12
                 The Colorado Incident.................................. 
    13
                 The Watson Letter...................................... 
    13
                 Ellen White’s Support of Recognized Causes Only........ 
    14
                 The Society’s Work and Struggles....................... 
    14
                 The Money From Colorado................................ 
    14
                 The Tithe Distribution System.......................... 
    15
Part 1—Questions about Tithe and 
    Offering
Since the time Abraham 
    first paid “tithe” to Melchizedek—king of Salem and priest of the Most High 
    God (Gen. 14:18)—believers throughout the ages have earnestly inquired about 
    how to figure one’s tithe, when and where to return it to God, and what God 
    wants the tithe to be used for.
These are legitimate 
    questions, and every new generation must seek the answers for itself. The 
    Old Testament gives clear instruction for the return and use of the tithe. 
    The New Testament does not elaborate further, except to endorse the necessity 
    of tithe-paying. Thus, the Seventh-day Adventist Church’s position on tithe 
    has been based upon the principles laid down in the Old Testament, and their 
    application to a Christian church with ministers, not priests.
Specifically, Adventists 
    have endeavored to follow the counsels of Ellen G. White, as she has applied 
    the Biblical teachings to our own day. Thus it is only fitting that questions 
    be asked regarding Mrs. White’s understanding of the tithe. But first, let 
    us review the Biblical perspective on tithe.
Tithe was one-tenth 
    of one’s increase (Mal. 3:7-10; Lev. 27:30, 32) returned to God as a sign 
    of one’s allegiance to, and partnership with, God. God was the acknowledged 
    owner, humans the stewards of His property. In Malachi’s day the tithes were 
    paid to the priests. Tithes were stored in a “storehouse.” a collection of 
    rooms at the Temple in Jerusalem, since tithes were often paid in agricultural 
    produce. The tithes were the payment, or inheritance, for the tribe of Levi—those 
    who ministered before God at the Temple. God said, “Bring the whole tithe 
    into the storehouse, that there may be food in my house” (Mal. 3:10, MV).
The tithe spoken 
    of was neither an “offering,” nor “second tithe” (an additional one-tenth 
    set aside by some Israelites as an offering), but a full one-tenth of one’s 
    increase given to the priests.
Question: Since we have no Levitical priests today, what does Ellen 
    White say tithe is to be used for?
Answer: In Ellen White’s amplification 
    of the biblical counsel, she says “The tithe is sacred, reserved by God for 
    Himself. It is to be brought into His treasury to be used to sustain the gospel 
    laborers in their work.” [i]1
Mrs. White understood 
    appropriate “gospel workers” to be supported by tithe funds to include:
•     Ministers and Bible instructors [ii]2
•     Bible teachers in our educational institutions [iii]3
•     Needy mission fields (in North America and abroad) [iv]4
•     Minister-physicians [v]5
•     Retired gospel workers [vi]6
She indicated that 
    some religious and humanitarian activities which, “though good in themselves, 
    are not the object to which the Lord has said that the tithe should be applied”. 
    [vii]7 
    These included:
•     Care of the poor, the sick, and the aged [viii]8
•     Education of worthy and needy students [ix]9
•     Operating and other expenses of schools [x]10
•     Wages of literature evangelists [xi]11
•     Expenses of a local church [xii]12
•     Church buildings or buildings for institutional needs, 
    (such as schools, hospitals, and publishing houses). [xiii]13
•     Missionary work in new places [xiv]14
•     Charity and hospitality [xv]15
•     Other benevolent purposes. [xvi]16
These are to be 
    met from freewill offerings given in addition to the tithe. Mrs. White sometimes 
    used the expression “second tithe” as a synonym for these offerings. But she 
    never confused the “second tithe” with the regular tithe.
Question: Does it really make any difference where I send my tithes 
    and offerings? Is there more than one “store house” today?
Answer: Malachi enjoined upon us the sending of the “whole tithe” 
    to the “storehouse”: but he did not say that all of the offerings should also 
    go there. God has left it with us to 
3
determine the “how 
    much” and “where” and “what” of our freewill offerings. Not so with the tithe.
Mrs. White generally 
    used the word “means” as a synonym for offerings. And these offerings—or “means”—may 
    be put into church channels, to be spent upon worthy projects not directly 
    funded by the church. Writing to her son Edson she spoke of such offerings: 
    “The Lord has not specified any regular channel through which means should 
    pass.” [xvii]17
And, again, she 
    spoke about offerings—not tithe—when in 1908 she wrote “To Those Bearing Responsibilities 
    in Washington and Other Centers”: “The Lord works through various agencies. 
    If there are those who desire to step into new fields and take up new lines 
    of work, encourage them to do so…” and she added “Do not worry lest some means 
    shall go direct to those who are trying to do missionary work in a quiet and 
    effective way. All the means is not to be handled by one agency or organization.” 
    [xviii]18
But the tithe? That 
    was another matter. In a message read before the delegates at the San Jose, 
    California, State Conference in January, 1907, Mrs. White used the word “storehouse” 
    once—obviously so that her hearers would understand the context of her remarks 
    concerning the tithe. But she used the word “treasury” six times (and the 
    expression “treasure house of God” once additionally) in these remarks. [xix]19
A contextual examination 
    of this message, and others similar in content, show that for Mrs. White, 
    “treasury” or “treasure house” were synonymous with the denominational treasury—whether 
    at the local church, local conference, union conference, division, or General 
    Conference level.
Question: Should I pay my tithe to a church f I believe it is in apostasy?
Answer: There is a fine line—but 
    significant distinction—between “a church in apostasy” and “apostasy in the 
    church.” No person acquainted with the Seventh-day Adventist Church would 
    deny that throughout our history some apostasy has existed in our ranks—and 
    does even today.
Mrs. White speaks 
    of a final, cataclysmic “shaking” coming to the church at the end in which 
    many [xx]20 will be shaken 
    out. It may well be that the “final” shaking has already begun in some places.
But to suggest, 
    as some critics do, that the “church is in apostasy” today is as irresponsible 
    as it is highly judgmental.
What is apostasy? 
    Most religious dictionaries define it as departure from pure doctrine or practice. 
    But who defines that doctrine or practice?
Some critics today 
    contend that “the church is in apostasy” because it does not advocate their 
    particular view of the human nature of Christ, with its resulting brand of 
    theology.
There are at least 
    three views on the nature of Christ current in Adventist circles: (1) that 
    at the incarnation Christ took the nature of Adam before Adam’s fall; 
    (2) that He took the nature of Adam after the fall; and (3) that He 
    took a nature that in certain respects was like Adam’s before the fall, but 
    in other respects was like Adam’s after the fall.
These critics believe 
    the second of these options, and declare that any other position is “apostasy.” 
    What they do not say is that a large number of Adventist ministers, 
    Bible teachers, and church members, of equal learning and commitment, today 
    take the third rather than the second of these positions. [xxi]21 Why? Because of 
    (1) certain acknowledged ambiguities in both Scripture and Mrs. White’s writings 
    on the human nature of Jesus, and (2) some very clear warnings in the Spirit 
    of Prophecy against any attempt at totally humanizing Christ. [xxii]22 However, these 
    Adventist ministers, teachers, and members just as verily believe that Christ’s 
    example demonstrates that a life of victory over sin is possible.
Nor do critics make 
    clear that because of these ambiguities and cautions of Mrs. White, the church 
    has never officially endorsed any of these three views. Doctrinal positions 
    can be established only by the world church in General Conference Session. 
    Not even the General Conference Executive Committee in its regular sessions, 
    and certainly not individual members or an “independent ministry,” can define 
    church doctrine. Since the church has never defined this particular theological 
    question, how can it be said that anyone in the church 
4
(much less the church 
    itself) is in apostasy due to the positions taken on the human nature of Christ?
The church as a 
    body is not in apostasy (though there is apostasy in the church). It is not 
    only proper, but an obligation laid down by Scripture and Ellen White that 
    as church members, we should pay our tithes (if not our offerings) into the 
    treasury of the church.
Question: Do I incur personal guilt before God if I financially support 
    a church whose ministers might be teaching error, misappropriating church 
    funds, or doing other wrong things?
Answer: Jesus praised a poor widow for making a gift to a religious 
    organization that was on the verge of heaven’s rejection (Luke 21:2-4).
Mrs. White taught 
    that (1) even if church monies were misapplied, the donor would still receive 
    God’s blessing [xxiii]23 
    (2) when things are wrong at leadership levels, we have a duty to speak out 
    “plainly and openly, in the right spirit, and to the proper ones” [xxiv]24 and (3) we are 
    still to pay our tithes into the conference treasury:
“Some have been 
    dissatisfied and have said, ‘I will not [sic] longer pay my tithe [into His 
    treasury]; for I have no confidence in the way things are managed at the heart 
    of the work.’ But will you rob God because you think the management 
    of the work is not right? Make your complaint. . . Send in your petitions 
    for things to be adjusted and set in order; but do not withdraw from 
    the work of God, and prove unfaithful, because others are not doing 
    right.” [xxv]25
In 1890 Mrs. White 
    wrote further concerning this wrong practice: “You who have been withholding 
    your means from the cause of God, read the book of Malachi, and see what is 
    spoken there in regard to tithes and offerings. Cannot you see that it 
    is not best under any circumstances to withhold your tithes and offerings 
    because you are not in harmony with everything your brethren do? The tithes 
    and offerings are not the property of any man, but are to be used in doing 
    a certain work for God. Unworthy ministers may receive some of the means 
    thus raised; but dare any one, because of this, withhold from the treasury 
    and brave the curse of God? I dare not. I pay my tithes gladly and freely.
“If the Conference 
    business is not managed according to the order of the Lord, that is the sin 
    of the erring ones. The Lord will not hold you responsible for it, if you 
    do what you can to correct the evil. But do not commit sin yourselves by 
    withholding from God His own property.” [xxvi]26
From the context 
    it is clear that Mrs. White considered the withholding of one’s tithes and 
    offerings from the conference treasury to be a sinful act, and not 
    justified on the ground that because “unworthy ministers” might receive some 
    of the funds thus deposited. God does “not hold you responsible” for the sins 
    of church leadership, “if you do what you can to correct the evil.”
It may be helpful 
    to remember that there always have been doctrinal differences within our church. 
    During the period to which some refer as “Historic Adventism,” Uriah Smith 
    believed that Christ was God, but that He was not eternal, and that the Father 
    was first “in point of time”: Drs. John Harvey Kellogg and E. J. Waggoner 
    held pantheistic ideas; and church leaders differed on the meaning of the 
    “daily” in Daniel 8 and the “king of the North” in Daniel 11. Yet Mrs. White 
    never urged members to withhold their tithes from the denominational 
    treasury because some of our responsible leaders were “unworthy.”
Question: Because Ellen White did not always send her tithe through 
    the local church and conference channels, am I at liberty to follow her example?
Answer: Some independent ministries, in an effort to justify their 
    receiving and/or soliciting tithe from Adventist members, have defended their 
    practice on the basis that, at the turn of the century, Mrs. White used some 
    of her tithe to assist black and white ministers—largely in the Southern states, 
    who were destitute, and many of whom were retired.
One has to realize 
    that in those days there was neither a denominational retirement program (formerly 
    called “the sustentation plan”) nor yet a state pension for the retired (in 
    the States called Social Security). The church’s retirement plan was yet six 
    years in the future (and Social Security was yet 30 years away) when Mrs. 
    White wrote a letter in 1905 to George F. Watson, president of the Colorado 
    Conference, concerning her occasional use of some of her tithe for special 
    Church needs.
This short, seven-paragraph 
    letter today may be read in its entirety in Arthur L. White’s biography of 
    his grandmother [xxvii]27 
    —I mention this because some people in reproducing the letter leave out such 
    sentences as “I
5
would not advise 
    that anyone should make a practice of gathering up tithe money.”
What is the background? 
    President Watson had just discovered that a representative of the Southern 
    Missionary Society had come to his field soliciting funds for the very needy 
    missionary enterprise. The representative had received some $400 from one 
    church, including some tithe. In his indignation, Watson was about to make 
    public this prominent breach of denominational protocol.
On January 22, 1905, 
    Mrs. White wrote to urge Watson, urging him to “keep cool” about the matter. 
    She mentioned that from time to time she had used some of her own tithe as 
    well as the tithe of a few others to help certain individuals pointed out 
    to her by God who were in desperate financial straits.
In this letter and 
    in an article published the next year [xxviii]28 
    —Mrs. White made these points about her practice:
1.   She was directly instructed by God to help certain destitute 
    black and white Adventist ministers.
2.   She was instructed by God that she should first notify 
    the conference officials of the need, and urge them to help. If and when they 
    defaulted, she was to move in directly with immediate aid.
3.   The situation was unique, and she emphasized this by 
    such expressions as “my special work” and “special cases.”
4.   Mrs. White did not want this special project to be taken 
    as an example or precedent, since God had specifically instructed her alone 
    to do it.
5.   The money was “not withheld from the Lord’s treasury” 
    in that these tithes were given to Adventist Church ministers—either currently 
    employed by the Southern Missionary Society (and thus bearers of General Conference 
    ministerial credentials [xxix]29 
    ) or retired and holding the “honorary” credentials that retired SDA ministers 
    on the retirement plan today hold.
6.   She pointedly remarked, “I would not advise that any 
    one should make a practice of gathering up tithe money.”
Of those who today 
    justify their acceptance and/or solicitation of tithe from fellow SDA church 
    members, we might well inquire:
1.   Did God directly appoint them to the work of gathering 
    up, or accepting these tithes?
2.   Does the situation that prompted her emergency program 
    at the turn of the century exist today (or is it nullified by church and state 
    pensions for retired workers)?
3.   If the situation is the same today as in 1905, did they 
    first contact the conference officials (as was Mrs. White’s consistent practice), 
    before going ahead on their own to rectify the situation?
4.   Are they spending the tithe monies they collect for the 
    same purpose as did Ellen White—primarily retired Adventist ministers on the 
    doorstep of poverty?
5.   Are the funds they collect going to a recognized agency 
    of the SDA Church organization and/or to needy retired workers who were in 
    the employ of the church prior to retirement?
Again, there is 
    no record that any tithe money from Ellen White went to any “independent” 
    agency or person outside those officially endorsed or sponsored by the Adventist 
    Church.
Question: I’ve heard it said that other women who joined Mrs. White 
    in her “tithe project” for the Southern ministers didn’t send their tithe 
    through Mrs. White but sent it directly to needy ministers, and that she must 
    have approved of such actions. Is this so?
Answer: No. Alberto Timm, director of the Ellen G. White Research 
    Center at Brazil College, recently prepared a major doctoral research paper 
    in his study program at Andrews University on Mrs. White’s special uses of 
    tithe. In it he points out:
“Although we have 
    no basis to assume that all private tithe sent to the Southern field was sent 
    under Ellen White’s direct advice, it is quite evident that she preferred 
    to accept their tithe, give a receipt, and send it where she felt it was most 
    needed, rather than allowing individuals to apply it as they felt they should…” 
    [xxx]30
Indeed, in the “Watson 
    Letter” Mrs. White frankly states that (1) “I have taken the money,” (2) kept 
    a special receipt book which she used in acknowledging and processing these 
    funds, and then (3) got back to the donors to tell them “how it was appropriated.”
6
Question: I recently heard that there is a document in the White Estate 
    archives, reportedly written by W. C. White, A. G. Daniells, and W. W. Prescott, 
    which seems to indicate that Mrs. White’s position was that SDA tithe need 
    not always be transmitted through regular church channels. Is this true?
Answer: In the document file DF 213 there is a three-page typewritten 
    memorandum that (1) bears no date, and (2) contains no signatures, which does 
    suggest that maybe this was her position. But the file also contains 
    a statement from White Estate archivist Tim L. Poirier which sounds a cautionary 
    note concerning this anonymous document:
“Before unwarranted 
    conclusions are drawn, it should be remembered that the memorandum represents 
    an outline of a suggested approach to [answer] Dr. Stewart’s misuse 
    of Ellen White’s letter to Elder Watson. No Ellen White statements are presented 
    to support the planned response. In actuality, one cannot ‘show from her writings’ 
    what the memorandum seems to suggest. The Watson letter is the only Ellen 
    White statement from which they formed their conclusion, and a careful reading 
    of the letter does not suggest as loose a policy as the planned response outlines. 
    In fairness to the committee, it should be emphasized that the memorandum, 
    being notes presumably prepared for its own members, is probably not a carefully 
    worded, complete statement of the members’ conclusions.” [xxxi]31
But, even so, for 
    the sake of argument, let us assume that White, Daniells, and Prescott were 
    the authors. Would their readily acknowledged close proximity to the prophet 
    guarantee an infallible interpretation of her position on the proper disposition 
    of the tithe? No. An incident from our early denominational history supports 
    this.
Upon at least two 
    occasions early in her prophetic ministry (Nov. 1846, and again in 1849), 
    Mrs. White was given visions of inhabited “other worlds.” In the earlier one 
    James White and Joseph Bates were among the witnesses.
As she described 
    one planet after another, Bates—a retired sea captain who was an expert on 
    celestial navigation—became greatly excited, and offered his personal identification 
    of each of the heavenly bodies as Mrs. White described them in turn: Jupiter, 
    Saturn, and Uranus.
Subsequently, James 
    White, [xxxii]32 
    and Adventism’s first historian, J. N. Loughborough, [xxxiii]33 went into print with the 
    vision story, using Bates’ identification of the respective planets viewed. 
    (Ellen herself neither then nor later attempted any such identification, as 
    apologist F. D. Nichol points out.) [xxxiv]34
Today we know that 
    Bates identified the wrong planets, and James White and Loughborough perpetuated 
    this misapplication in print. All three were very close to Mrs. White, and 
    all three misinterpreted an important facet of this vision! Closeness to a 
    prophet does not guarantee correctness.
W. C. White, A. 
    G. Daniells, and W. W. Prescott may have been the authors of this anonymous 
    memorandum in the White Estate files. But the only safe course to follow, 
    as regards Mrs. White’s position on the tithe question, is to let her speak 
    for herself.
And it is an undeniable 
    fact that Mrs. White never counseled anyone to place his or her tithes 
    anywhere except in the denominational “treasury.”
Question: I recently read that the SDA church leadership is out to 
    resolve its “tithe-problem” by “crushing” and “destroying” independent ministries 
    that are doing a lot of good. Is this so?
Answer: The answer is no. Here’s why:
1. The General Conference 
    believes in and supports those “independent ministries” that seek to cooperate 
    with the church rather than to attack the church and work at cross purposes 
    with it.
The very existence of 
    the “Adventist-Laymen’s Services and Industries” (ASI) as an official service 
    agency of the North American Division of the church [xxxv]35 is itself proof of the high 
    value that the denomination places upon legitimate, responsible “self-supporting 
    work.”
2. Ellen White believed 
    in loyal self-supporting institutional work, too. Indeed, the only official 
    position she ever allowed herself to accept in our denomination was membership 
    on the board of self-supporting Nashville Agricultural and Normal Institute 
    (later known as Madison College) in Tennessee, from 1904 to 1914. [xxxvi]36
Her brother-in-law, Stephen 
    Belden, was a self supporting missionary in the South Pacific. And her son, 
    Edson, spent much of his life in self-supporting work.
3. The editors of the 
    Adventist Review, the general paper of the Adventist Church, believe 
    in responsible self-supporting work, and feature projects and institutions 
    from time to time. In December, 1989, they ran a
7
four-part series of articles 
    pointing out how to identify worthy “independent ministries.” [xxxvii]37
Wayne Dull, president 
    of Eden Valley Institute (a self-supporting medical-missionary training center 
    in Loveland, Colorado), characterized loyal self-supporting organizations—another 
    term to describe “independent ministries”—in this way:
1.   They accept the challenge to minister as self-supporting 
    missionaries.
2.   They are willing to sacrifice.
3.   They unite their efforts with the church.
4.   They help carry God’s last message to the world.
5.   They recognize and respect the church.
6.   They will be well-balanced in principles and lifestyle.
7.   They will bring all the tithes into God’s appointed “storehouse.” 
    [xxxviii]38
In conclusion, wouldn’t 
    it be tragic as well as ironic if, in the end, we should belatedly discover 
    that those who now take the position that the church has apostatized were 
    themselves guilty of apostasy by teaching others that God’s “storehouse” 
    today is the treasury of any place where Sabbath-keeping religious work for 
    Christ is being performed, and that they could withhold their tithes from 
    the denominational treasury and place them in “independent ministries” with 
    impunity?
We do know that 
    when Christ returns, “many will say, ‘Lord, Lord, have we not prophesied in 
    Thy name? and in Thy name have cast out devils? and in Thy name done many 
    wonderful works?’”
And we already know 
    His reply: in mournful tones—when it is forever too late — “Then will I profess 
    unto them, I never knew you; depart from Me, ye that work iniquity” (Matt. 
    7:22, 23).
Indeed, “Whosoever 
    therefore shall break one of these least commandments, and teach men so, he 
    shall be called least in the kingdom of heaven” (Matt. 5:19).
God is particular!
Part 2—Ellen G. White’s Statements 
    Examined
I. Withheld or Misappropriated 
    Tithe
At a camp meeting 
    in a southwestern conference, a woman said to me, “I feel that some of my 
    tithe money has been used by church leaders in a manner which I totally disapprove—helping 
    fund legal action against an Adventist who reportedly misused the denominational 
    name.” And lest I misjudge the depth of her feelings, she then remarked: “You 
    go tell those church leaders where you came from that if they do this once 
    more, they’ll never see another nickel of my tithe!”
Another church member, 
    in a mid-western State, telephoned me to complain that his conference administration 
    had allocated more than $20,000 of tithe money to help set up a new church 
    company whose experimental style of worship was repugnant to him. He concluded, 
    with considerable vehemence, “I’m finished sending my tithe to those boys” 
    at the conference office. Other similar scenarios might be cited from around 
    the world.
Problems in Ellen White’s Day
More than one has 
    wondered out loud about what Ellen White might say on these issues were she 
    alive today. Fortunately, we need not wonder long, for, as the adage goes, 
    “The more things change, the more they stay the same.”
In Mrs. White’s 
    day the church faced three problems with regard to both tithe and offerings:
•     Some leaders at church headquarters diverted funds entrusted 
    to their care. Instead of allocating the funds to the purpose designated by 
    the donor, the money was used for other church projects.
•     On occasion some church members withheld payment of 
    the tithe, either in whole or in part, using it to cover personal emergencies 
    at home.
•     Sometimes church members decided that they—not conference 
    officials—should choose the projects upon which their tithe should be expended.
Mrs. White wrote 
    against all three of these irregularities. And what she said in her day needs 
    to be said again in our day.
As we survey Mrs. 
    White’s various essays on the subject, we see her making three particular 
    points, always in her typically forthright manner.
1. God Blesses 
    the Donor
In 1870, Ellen White 
    told the leaders of the church, concerning funds that had been misapplied: 
    “The means thus dedicated has not always been appropriated as the self-sacrificing 
    donors designed. Covetous, selfish men, having no spirit of self-denial or 
    self-sacrifice themselves, have handled unfaithfully means thus brought into 
    the treasury.” [xxxix]1
In spite of this 
    malfeasance, Mrs. White went on to encourage the donors with these words: 
    “Those self-sacrificing, consecrated ones who render back to God the things 
    that are His, as He requires of them, will be rewarded according to their 
    works. Even though the means thus consecrated be misapplied so that it does 
    not accomplish the object which the donor had in view—the glory of God and 
    the salvation of souls—those who made the sacrifice in sincerity of soul, 
    with an eye single to the glory of God, will not lose their reward.” [xl]2
What an encouragement 
    those words must have been to church members whose money did not always go 
    as the donor had intended! Fortunately, we today are much less likely to be 
    confronted by a similar situation because clear, unequivocal denominational 
    policies require funds to go as specified by the donor, and church auditors—at 
    all levels—monitor such procedures carefully and continuously.
Does that mean, 
    then, that if my funds are misapplied, I should not complain, because I’m 
    going to receive my blessing anyway? No, not according to Ellen White.
2. Speak to the 
    Proper Ones
Mrs. White spelled 
    out the duty church members have when they feel that their tithes and offerings 
    are being improperly used. She counseled: “Some have been dissatisfied and 
    have said: ‘I will not longer pay my tithe for I have no confidence in the 
    way things are
9
managed at the heart 
    of the work.’ But will you rob God because you think the management of the 
    work is not right?
“Make your complaint, 
    plainly and openly, in the right spirit, to the proper ones. Send in your 
    petitions for things to be adjusted and set in order; but do not withdraw 
    from the work of God, and prove unfaithful, because others are not doing right.” 
    [xli]3
Mrs. White did not 
    counsel silence at the price of expediency. After telling the church member 
    to “make your complaint,” she went on to specify how such complaints 
    should be made.
(a)       “Plainly and openly.” No innuendos; no dark 
    hints of mysterious wrongs too horrible to be uttered in the light of day. 
    None of this “If you knew what I know,” etc.
(b)       “In the right spirit.” Criticism can be constructive 
    or destructive. While Ellen White never sanctioned the latter; she applauded 
    and recommended the former. Often the key factor is not what is done, but 
    how it is done.
(c)       “To the proper ones.” In Matthew 18 Jesus 
    specifies that when we have a grievance against a brother in the church, we 
    should go to him alone in seeking to ameliorate the situation. If that initiative 
    fails, we should go again, with one or two other Christians as witnesses. 
    If that also fails, then—and only then — “Tell it unto the church” (v. 17).
Calling this Christ’s 
    “recipe,” [xlii]4 
    Mrs. White says we are to follow this principle “in all cases and under all 
    circumstances.” [xliii]5 
    And, in the process, we are “not to make it a matter of comment and criticism 
    among ourselves; nor even after it is told to the church, are we at liberty 
    to repeat it to others.” [xliv]6
A certain “Brother 
    D,” in 1885, created a problem in his church by clandestinely telling church 
    members that “the leaders in this work are designing, dishonest men, engaged 
    in deceiving the people.” Mrs. White wrote that Brother D’s activity did not 
    bear the signet of heaven. She counseled a much better way. She said,
“He has not conformed 
    to the Bible rule and conferred with the leading brethren.… Let him come upon 
    an equality with his brethren; if he has difficulties with them in regard 
    to their course of action, let him show wherein their sin lies.” [xlv]7
3. The Tithe 
    Not to be Withheld or Diverted
But, we may ask, 
    are there no circumstances under which individual church members may feel 
    free to dispense their tithe as they please? The answer: Ellen White never 
    even considered such an option.
In Mrs. White’s 
    day some Seventh-day Adventists either withheld their tithes and offerings 
    altogether, or diverted their tithe by applying it to projects of their own 
    choosing. This was done because the conference business, in the eyes of the 
    member, was being improperly administered, and unworthy ministers were being 
    paid from the tithe.
In an article entitled, 
    “Existing Evils and Their Remedy,” Mrs. White wrote, in 1890:
“You who have been 
    withholding your means from the cause of God, read the book of Malachi, and 
    see what is spoken there in regard to tithes and offerings. Cannot you see 
    that it is not best under any circumstances to withhold your tithes and offerings 
    because you are not in harmony with everything your brethren do? Unworthy 
    ministers may receive some of the means thus raised; but dare anyone, because 
    of this, withhold from the treasury, and brave the curse of God? I dare not.
“If the Conference 
    business is not managed according to the order of the Lord, that is the sin 
    of the erring ones. The Lord will not hold you responsible for it, if you 
    do what you can to correct the evil. But do not commit sin yourselves by withholding 
    from God His own property.” [xlvi]8
Nearly two decades 
    later Ellen White’s convictions were still the same. She wrote, in 1909: “Let 
    none feel at liberty to retain their tithe, to use according to their own 
    judgment. They are not to use it for themselves in an emergency, nor to apply 
    it as they see fit, even in what they may regard as the Lord’s work.
“A very plain, definite 
    message has been given to me for our people. I am bidden to tell them that 
    they are making a mistake in applying the tithe to various objects which, 
    though good in themselves, are not the object to which the Lord has said that 
    the tithe should be applied.” [xlvii]9
10
II. The Disposition of Tithes and 
    Offerings
Proper and Improper Usages 
    of Tithe Funds
What are these usages 
    which, “though good in themselves,” were not to be supported from the tithe? 
    According to Ellen White, they include:
•     The care of the poor, sick, and aged [xlviii]10
•     The education of worthy and needy students. [xlix]11
•     Operating expenses of schools [l]12
•     Salaries and expenses of literature evangelists. [li]13
•     The expenses of a local church. [lii]14
•     Buildings for congregational worship or institutional 
    needs, such as schools, hospitals, and publishing houses. [liii]15
On the positive 
    side, Ellen White wrote: “The tithe is sacred, reserved by God for Himself. 
    It is to be brought into His treasury to be used to sustain the gospel laborers 
    in their work.” [liv]16
Leaving no doubt 
    in anyone’s mind as to what she meant, Ellen White named the functions for 
    which a conference committee might regularly appropriate tithe funds. These 
    include:
•     Salaries and expenses of ministers and Bible instructors. 
    [lv]17
•     Salaries and expenses of Bible teachers in our various 
    educational institutions. [lvi]18
•     Salaries and expenses of minister-physicians. [lvii]19
•     Retirement benefits for gospel workers. [lviii]20
•     Needy mission fields, in North America and abroad. [lix]21
At a time before 
    the church’s worldwide work was as well established as it is today, Mrs. White 
    also indicated that in exceptionally dire emergency situations the conference 
    might use tithe funds “to secure the humblest place of worship.” [lx]22 Further, she approved 
    the appropriation of some tithe funds to assist the self-supporting enterprise 
    being established by Professors Sutherland and Magan at Madison, Tennessee. 
    [lxi]23 
    These exceptions were just that—exceptions. They were not the rule. Her general 
    counsel is stated so unambiguously that none need misunderstand: “A great 
    mistake is made when the tithe is drawn from the object for which it is to 
    be used—the support of the ministers.” [lxii]24
Who Are Ministers?
If the tithe is 
    to be used essentially for ministerial salaries and expenses. what constitutes 
    a “minister”? An independent publishing ministry in a North American conference 
    is known to have designated six of its employees as “ministers.” None of these 
    “ministers” is recognized as such by the local conference. Yet all of them 
    (three field representatives, two workers who operate a cassette ministry, 
    and the appointment secretary) are paid from tithes which, though the publishing 
    enterprise does not actively solicit, it nevertheless knowingly and willingly 
    accepts.
The employees of 
    this publishing ministry do not criticize the church. They publish tracts 
    by the million and send their literature without charge to developing countries.
Are these six persons 
    actually ministers, qualified to be paid by tithe money?
In the broadest 
    sense, all church members should be ministers. Mrs. White wrote: “You may 
    say, ‘I am not a minister, and therefore cannot preach the truth.’ You may 
    not be a minister in the generally-accepted sense of the word; you may never 
    be called to stand in the desk. Nevertheless, you can be a minister for Christ. 
    If you will have your eyes opened to see the opportunities that present themselves 
    for speaking a word to this soul and to that, God will speak through you to 
    lead them to Christ.” [lxiii]25
So we all should 
    be God’s ministers. However, to suggest that Ellen White would approve of 
    paying from the tithe all “ministers for Christ” although they are not “ministers 
    in the generally-accepted sense of the word” is to give the word “minister” 
    a meaning she never intended.
For Ellen White 
    the ministers in “the generally-accepted sense of the word” were men appointed 
    by the conference as licensed ministers or ordained ministers. As noted above, 
    she also included women Bible instructors who served under the aegis of the 
    conference as worthy of tithe support.
Literature evangelists 
    were specifically excluded by Mrs. White as eligible for tithe support. This 
    is in spite of the fact that they are either commissioned or credentialed 
    by conference executive committee action, and often give more Bible studies 
    in a week than does the local pastor. If literature evangelists were pointedly 
    excluded from receiving the tithe, much less can we make a legitimate case 
    for paying tithe to self-appointed ministers in a lay-operated publishing 
    enterprise.
11
In the publishing 
    houses of the Seventh-day Adventist Church, not one employee, other than ordained-minister 
    editors, is paid from tithe funds. It matters not whether he be a worker in 
    a factory, a field representative, or even the president of the publishing 
    house himself.
The Storehouse
Now, what about 
    the “storehouse”? Malachi quotes God as instructing His people to bring all 
    the tithes into the “storehouse” (Mal. 3:10).
A fair reading of 
    Ellen White’s statements leads unquestionably to the conclusion that, in her 
    mind, the church treasury was the store house of Malachi 3. She used the words 
    “treasury” and “storehouse” as synonyms when she wrote, “If all the tithes 
    were brought into the storehouse, God’s treasury would not be empty.” [lxiv]26 Concerning the 
    church treasury, she stated: “Many presidents of state conferences do not 
    attend to that which is their work—to see that the elders and deacons of the 
    churches do their work in the churches, by seeing that a faithful tithe is 
    brought into the treasury.” [lxv]27
Again, she declared: 
    “If our churches will take their stand upon the Lord’s word and be faithful, 
    paying their tithe into His treasury, more laborers will be encouraged to 
    take up ministerial work.” [lxvi]28
Seventh-day Adventists 
    hold as a fundamental belief that they are the remnant church referred to 
    in Revelation 12:17. They are the church militant, not the church triumphant. 
    The church militant is composed of both wheat and tares, but nevertheless 
    it is the visible organization God is using to proclaim the three angels’ 
    messages to the ends of the earth.
There is only one 
    “storehouse” and that must be the organized church itself. This includes each 
    local and union conference, as well as the General Conference. These are the 
    three levels of the church where properly elected committees determine where 
    tithe funds can best be spent.
It is essential 
    that all branches of the church work together closely if we are to accomplish 
    our mission. Mrs. White declares: “Some have advanced the thought that, as 
    we near the close of time, every child of God will act independently of any 
    religious organization. But I have been instructed by the Lord that in this 
    work there is no such thing as every man’s being independent. The stars of 
    heaven are all under law, each influencing the other to do the will of God, 
    yielding their common obedience to the law that controls their action. And, 
    in order that the Lord’s work may advance healthfully and solidly, His people 
    must draw together.” [lxvii]29
We are not drawing 
    together when we compete with one another for the tithe. Such a practice can 
    only lead to a fracturing of our unity, and ultimately, a completely divided 
    house.
Offerings
Next, what about 
    offerings? God accused His people anciently of robbing Him in two financial 
    categories— “tithes” and “offerings” (Mal. 3:8). Significantly, He instructs 
    His people to bring all the tithes into the store house, but not necessarily 
    all the offerings. In the handling of our offerings God allows us a measure 
    of discretion not permitted in the handling of the tithe. He permits us to 
    decide how much we will give, and how and where we will place our gifts.
The tithe is specified 
    as ten percent of our “increase” (Lev. 27:32; Deut. 14:22), which all are 
    obliged to pay. However, when it comes to freewill offerings, each person 
    is to give “as he is able,” and according to the “blessing of the Lord thy 
    God which He hath given thee.” (Deut. 16:17).
Our offerings may 
    be given for any one or more of numerous important activities, such as operation 
    expenses of the local church and church school, local conference special projects, 
    the world budget, our various educational institutions, radio and TV ministries, 
    disaster and famine relief, and community service. These offerings may either 
    be channeled through the local church treasurer, or given directly to the 
    selected cause or agency.
When Ellen White 
    wrote her son Edson that “the Lord has not specified any regular channel through 
    which means should pass,” she was talking about offerings, not tithe, as the 
    immediately preceding paragraph in her letter makes clear: “There are those 
    who have means and will give, some small sums and some large sums. . . direct 
    to your destitute portion of the vineyard” in the South. [lxviii]30
Note, similarly, 
    the counsel in her letter to the General Conference leadership in 1908, when 
    the Madison enterprise was still in its early stages: “The Lord works through 
    various agencies. If there are those who desire to step into
12
new fields and take 
    up new lines of labor, encourage them to do so.… Do not worry lest some means 
    shall go direct to those who are trying to do missionary work in a quiet and 
    effective way. All the means is not to be handled by one agency or organization.” 
    [lxix]31
The restrictions 
    placed on the tithe are not seen here. Offerings may be given directly to 
    a designated missionary project, while tithes are returned to the Lord through 
    the church organization.
A similar thought 
    is expressed in Mrs. White’s letter to General Conference President O. A. 
    Olsen: “God does not lay upon you the burden of asking the Conference, or 
    any council of men, whether you shall use your means as you see fit to advance 
    the work of God.” [lxx]32
W. C. White later 
    clarified the meaning of his mother’s statement to O. A. Olsen by indicating 
    that the phrase “your means” might more accurately have been rendered “means 
    entrusted to your care.” [lxxi]33
III. The Watson Letter
We now turn to the 
    “Watson letter”, for in this letter we learn that Ellen White occasionally 
    gave some of her tithe directly to a designated project or individual.
“During the greater 
    part of the time since my connection with Mother’s business in 1881, a full 
    tithe has been paid on her salary to church or conference treasurer.” [lxxii]34 So wrote W. C. 
    White, Ellen White’s son, late in her lifetime. However, there were some exceptions 
    to this rule. At times Mrs. White gave a portion of her tithe funds directly 
    to Adventist ministers who were in dire financial straits. Why did she do 
    this, when her consistent counsel to others was to return their tithe through 
    the church treasury?
Ellen White’s Special Work
The entire picture 
    is laid out fully by Arthur L. White, Ellen White’s grandson, in his biography 
    of the prophet. [lxxiii]35 
    The basic facts are these: Part of Mrs. White’s divine commission dealt with 
    meeting the needs of elderly ministers no longer able to work and draw a salary. 
    She states: “I was charged not to neglect or pass by those who were being 
    wronged.… If I see those in positions of trust neglecting aged ministers, 
    I am to present the matter to those whose duty it is to care for them. Ministers 
    who have faithfully done their work are not to be forgotten or neglected when 
    they have become feeble in health.” [lxxiv]36
Those words were 
    written in 1906, five years before the church instituted a pension plan for 
    denominational retirees, and long before the United States government made 
    provision for a pension for retired Americans with the Social Security Act 
    of 1935.
Today, church workers, 
    not only in the United States but in many other countries as well, can live 
    in retirement with at least a measure of comfort from the combined income 
    of their church and government pensions. But before 1911, when a minister 
    retired, his income ceased. Some then became destitute. And there were some 
    who were destitute even before they retired.
When acute cases 
    of impoverished workers were brought to Mrs. White’s attention, she first 
    contacted conference officials. Often this was sufficient, and aid was forthcoming. 
    But occasionally there were problems, particularly in the southern States, 
    where operating funds were always in short supply, and sometimes almost non-existent. 
    In such instances Mrs. White stepped in, using a portion of her own tithe 
    and, on occasion, tithe funds placed with her by other church members as well.
For many years Ellen 
    White carried an extraordinary burden for the work in the South. Her son, 
    J. Edson White, shared this burden. With the blessing of the General Conference 
    administration, Edson founded the Southern Missionary Society in 1895. This 
    Society fostered work largely among African-Americans in the southern States. 
    Mrs. White at times made private appeals for church members to aid this struggling, 
    needy, and worthy work.
Money That Did Not Reach its 
    Destination
During the first 
    six months of 1896 the International Sabbath School Association raised $10,878—an 
    enormous sum in those days—for the “Southern work.” [lxxv]37 Embarrassingly, these funds 
    never reached their destination. The money was at first held in trust by the 
    Pacific Press. It appears that the Pacific Press decided to keep the money 
    permanently in lieu of a similar amount owed the Press by the General Conference. 
    The Pacific Press management apparently expected the General Conference, in 
    turn, to appropriate an equal sum to the Southern Missionary Society. But 
    this was not done, since the General Conference coffers were either empty 
    or nearly so.
13
This unfortunate 
    incident took place 18 years before the creation of the General Conference 
    Auditing Service in 1914. Today all church funds, and their keepers, are closely 
    and regularly monitored at all levels to reduce the incidence of mismanagement 
    to the lowest possible degree.
The Colorado Incident
In 1904, as conditions 
    in the South were growing more acute, W. O. Palmer, a field representative 
    of the Southern Missionary Society, went to Colorado to solicit funds among 
    the churches. One congregation contributed about $400, some of which was tithe 
    money. The whole procedure was admittedly irregular. The Colorado Conference 
    saw the act as wrong and censurable. And its president was prepared to deal 
    sternly with the hapless, errant intruder in his vineyard.
On January 22, 1905, 
    Ellen White, then visiting in Mountain View, California, learned of the details 
    and wrote what has now become known as the “Watson letter.”
This letter is used 
    today by several independent ministries to justify their solicitation and 
    acceptance of tithe funds from their fellow church members. Extracts are sometimes 
    published, but not always has the entire document been reproduced—for reasons 
    which quickly become obvious.
For example, an 
    edited version of the letter has been circulated by one independent ministry 
    with a significant deletion: “I would not advise that anyone should make a 
    practice of gathering up tithe money.”
The letter was a 
    short one by Ellen White standards—just seven paragraphs. We reproduce it 
    here in its entirety:
The Watson Letter
My brother, I wish to say to you, Be careful how you move. 
    You are not moving wisely. The least you have to speak about the tithe that 
    has been appropriated to the most needy and the most discouraging field in 
    the world, the more sensible you will be.
It has been presented to me for years that my tithe was to 
    be appropriated by myself to aid the white and colored ministers who were 
    neglected and did not receive sufficient, properly to support their families. 
    When my attention was called to aged ministers, white or black, it was my 
    special duty to investigate into their necessities and supply their needs. 
    This was to be my special work, and I have done this in a number of cases. 
    No man should give notoriety to the fact that in special cases the tithe is 
    used in that way.
In regard to the colored work in the South, that field has 
    been and is still being robbed of the means that should come to the workers 
    in that field. If there have been cases where our sisters have appropriated 
    their tithe to the support of the ministers working for the colored people 
    in the South, let every man, if he is wise, hold his peace.
I have myself appropriated my tithe to the most needy cases 
    brought to my notice. I have been instructed to do this; and as the money 
    is not withheld from the Lord’s treasury, it is not a matter that should be 
    commented upon, for it will necessitate my making known these matters, which 
    I do not desire to do, because it is not best.
Some cases have been kept before me for years, and I have 
    supplied their needs from the tithe, as God instructed me to do. And if any 
    person shall say to me, Sister White, will you appropriate my tithe where 
    you know it is most needed, I shall say, Yes, I will; and I have done so. 
    I commend those sisters who have placed their tithe where it is most needed 
    to help do a work that is being left undone, and if this matter is given publicity, 
    it will create a knowledge which would better be left as it is. I do not care 
    to give publicity to this work which the Lord has appointed me to do, and 
    others to do.
I send this matter to you so that you shall not make a mistake. 
    Circumstances alter cases. I would not advise that anyone should make a practice 
    of gathering up tithe money. But for years there have now and then been persons 
    who have lost confidence in the appropriation of the tithe who have placed 
    their tithe in my hands, and said that if I did not take it they would themselves 
    appropriate it to the families of the most needy ministers they could find. 
    I have taken the money, given a receipt for it, and told them how it was appropriated.
I write this to you so that you shall keep cool and not become 
    stirred up and give publicity to this matter, lest many more shall follow 
    their example. [lxxvi]38
14
Let us here draw 
    some conclusions from this unusual incident in our denominational history:
1.       Ellen White was directly instructed by God to aid 
    certain poverty-stricken ministers, white and black.
2.       Ellen White’s first task was to notify the Conference 
    of the existing needs. Only if they did not respond did she then step into 
    the breach with emergency assistance.
3.       The money thus disbursed was used for living expenses 
    of destitute workers—not for operating expenses of institutions, the publishing 
    of literature, etc.
4.       The pre-1911 financial situation does not exist today 
    in the United States or in many other parts of the world. Pension plans are 
    available now that did not exist when she wrote this letter.
5.       In every paragraph of her letter there is at least 
    one sentence in which she explicitly urged Elder Watson to keep quiet about 
    the situation. This was her special work, not the special work of others. 
    If everyone followed her example, the financial structure of the church would 
    be substantially damaged.
6.       Independent ministries who circulate this letter 
    for their own personal purposes, in order to justify solicitation and/or acceptance 
    of tithe funds from their fellow SDA church members, are doing exactly what 
    Ellen White told Elder Watson not to do.
7.       The money was “not withheld from the Lord’s treasury” 
    in that it was being applied to denominationally-recognized ministers.
Ellen White’s Support of Recognized 
    Causes Only
As far as extant 
    records indicate, all tithe funds which passed through Mrs. White’s hands 
    about the turn of the century were delivered to a recognized agency of the 
    Seventh-day Adventist Church—in this case the Southern Missionary Society—or 
    to workers who were sponsored or endorsed by the church leadership. None of 
    Ellen White’s tithe is known to have gone to an independent agency or to a 
    self-supporting worker not under the direct umbrella of the church.
While the Southern 
    Missionary Society was, for all practical purposes, a self-supporting organization, 
    yet it was founded and continued to function “under the instruction of, and 
    bearing the credentials of, the General Conference.” [lxxvii]39 In giving a portion 
    of her tithe to the Southern Missionary Society Ellen White was giving to 
    an enterprise officially approved by the General Conference.
The Society’s Work and Struggles
The greater part 
    of the Society’s work was the starting and maintenance of mission schools 
    and the publishing of literature especially suited for the Southern field. 
    However, the Society also carried forward other lines of evangelism among 
    both Caucasians and African-Americans, and supported several white and black 
    ministers. It received only a token appropriation from church funds. [lxxviii]40
In the reorganization 
    of the denomination at the General Conference Session of 1901, the Southern 
    Union Conference was created, and the Southern Missionary Society became a 
    branch of the Southern Union. Because the Southern Union itself was not self-supporting 
    at its birth, it was unable to provide any significant support for the Society. 
    The adoption of the latter meant little more than “additional moral support 
    and cooperation.” [lxxix]41
The Money From Colorado
Elder William C. 
    White, son of Ellen White and younger brother of the founder of the Southern 
    Missionary Society, later recalled concerning the tithe funds sent to the 
    Society from Colorado: “The money was placed in the treasury of the Southern 
    Missionary Society and was paid out in a regular and economical way to approved 
    laborers who were engaged in regular denominational work.” [lxxx]42
When the tithe issue 
    in Colorado continued to be vigorously agitated by Elder Watson, General Conference 
    President Arthur G. Daniells wrote to Edson to ask for his side of the story. 
    In an eight-page reply, Edson mentioned several interesting facts concerning 
    the operation of the Southern Missionary Society, which was by now an integral 
    part of the church: “The white laborers for the white people in the South 
    are paid from the tithe, 
15
but for several 
    years the Southern Missionary Society has supported from two to five ordained 
    ministers among the colored people, and this support has come from donations 
    received, but the conferences have not allowed the tithe to go to their support.
“Some people have 
    placed their tithe in mother’s hands and she has forwarded [it] to our Society, 
    promptly, to help meet the payroll of the ministers. Recently three sisters 
    in Colorado have sent their tithe to pay the colored ministers in the South. 
    Considerable disturbance was created in regard to this by the President of 
    the Colorado Conference. Bro. Palmer never asked an individual to pay tithe, 
    and he certainly did not ask the church to pay its tithe.
“We keep a separate 
    account of the small sums of tithes that come to us in this way and apply 
    them entirely to pay the ministers working for the colored people.” [lxxxi]43
Edson expressed 
    concern on his part as to whether tithes ought to be coming to his organization, 
    but since the sisterhood of conferences in the Southern Union refused to help—whether 
    from their own financial distress or from various prejudices—he decided to 
    accept it when offered. He continued: “I had many times refused tithes that 
    had been offered to me, and I felt I needed to know my ground. I knew that 
    the money would be used to pay ministers where their pay was refused us from 
    the tithe from all other places, but whether we had a right to take it was 
    a question.” [lxxxii]44
The Tithe Distribution System
The worldwide work 
    of the Seventh-day Adventist Church is jeopardized today when the tithe distribution 
    system is tampered with in any way. Each conference collects the tithe from 
    its constituent churches, keeps a specified amount, established by policy, 
    to meet local ministerial expense needs, and sends the rest on to the union 
    and the General Conference. Thus, the needs in other less affluent fields 
    around the world can be met.
If Seventh-day Adventist 
    church members divert their tithes, even to tithe-worthy projects at home 
    or abroad, the basic reservoir to fund our world work will be endangered. 
    It was this very situation that Ellen White had in mind when, in 1890, she 
    admonished our church members and leaders: “Brethren, do not be unfaithful 
    in your lot. Stand in your place. Do not, by your neglect of duty, increase 
    our financial difficulties.” [lxxxiii]45
In 1911, the same 
    year that the denomination instituted its retirement plan, Ellen White was 
    approached as to her willingness to continue directly receiving tithe from 
    church members. The pressure was now off, the original need was now virtually 
    non-existent. Her reply is as helpful now as it was instructive then.
She wrote: “You 
    ask if I will accept tithe from you and use it in the cause of God where most 
    needed. In reply I will say that I shall not refuse to do this, but at the 
    same time I will tell you that there is a better way. It is better to put 
    confidence in the ministers of the conference where you live, and in the officers 
    of the church where you worship. Draw nigh to your brethren.” [lxxxiv]46
In the spirit of 
    the apostle Paul, who wrote the Corinthian church, “Yet show I unto you a 
    more excellent way” (1 Cor. 12:31), Ellen White urged her fellow church members 
    to follow the plan that best meets the total world-wide needs of the church, 
    to minimize shortfalls and their tragic consequences. Let us follow what Ellen 
    White called “a better way.” Soon the church militant will give way to the 
    church triumphant. In that day all who are now faithful will surely be glad 
    that they have followed the whole counsel of the Lord.