“ ‘Honor the Lord with thy substance, and with the first fruits of all thine increase: so shall thy barns be filled with plenty, and thy presses shall burst out with new wine.’

“This scripture teaches that God, as the Giver of all our benefits, has a claim upon them all; that His claim should be our first consideration; and that a special blessing will attend all who honor this claim.

“Herein is set forth a principle that is seen in all God’s dealings with men. The Lord placed our first parents in the Garden of Eden. He surrounded them with everything that could minister to their happiness, and He bade them acknowledge Him as the possessor of all things. In the garden He caused to grow every tree that was pleasant to the eye or good for food; but among them He made one reserve. Of all else, Adam and Eve might freely eat; but of this one tree God said, ‘Thou shalt not eat of it.’ Here was the test of their gratitude and loyalty to God.

“So the Lord has imparted to us heaven’s richest treasure in giving us Jesus. With Him He has given us all things richly to enjoy. The productions of the earth, the bountiful harvests, the treasures of gold and silver, are His gifts. Houses and lands, food and clothing, He has placed in the possession of men. He asks us to acknowledge Him as the Giver of all things; and for this reason He says, Of all your possessions I reserve a tenth for Myself, besides gifts and offerings, which are to be brought into My storehouse. This is the provision God has made for carrying forward the work of the gospel.

“It was by the Lord Jesus Christ Himself, who gave His life for the life of the world, that this plan for systematic giving was devised. He who left the royal courts, who laid aside His honor as Commander of the heavenly hosts, who clothed His divinity with humanity in order to uplift the fallen race; He who for our sake became poor that we through His poverty might be rich, has spoken to men, and in His wisdom has told them His own plan for sustaining those who bear His message to the world” (Counsels on Stewardship, 65, 66).