Table of Contents
- 1 The Original Need for Church Organization:
- 2 Tithe to Support Church Ministers:
- 3 Tithe to be Sent to the “Storehouse”:
- 4 Withholding Tithe from those “Unworthy”?
- 5 A Current Controversy with Dr. Conrad Vine:
- 6 Bio of Dr. Sean Pitman
The Original Need for Church Organization:
Without centralized funding, the Seventh-day Adventist Church could not have a unified worldwide mission. Initially, church organization was actively opposed by many of the founders of the SDA Church, for fear that it would lead to abuse and the restriction of religious freedom. John Laughborough, for example, opposed church organization for these very reasons. However, he soon changed his mind, and detailed the need and basis for church government in his 1907 work, The Church, Its Organization, Order and Discipline. He explained the need for setting up an organized and centralized church government as follows:
As our numbers increased, it was evident that without some form of organization, there would be great confusion, and the work could not be carried forward successfully. To provide for the support of the ministry, for carrying on the work in new fields, for protecting both the church and ministry from unworthy members, for holding church property, for the publication of the truth through the press, and for other objects, organization was indispensable. (Loughborough, JN. Testimonies for the Church. No. 32, p. 30.)
Of course, this organization has allowed the SDA Church to act in a unified way to spread the Gospel all over the world through various ministries, including the establishment of schools and hospitals worldwide. This would not have been possible without a centralized method of financing, based on the Biblical concept of tithing.
There were those who resisted this kind of organization.
“One of the principal claims made by those who warred against organization was that it “abridged their liberty and independence, and that if one stood clear before the Lord that was all the organization needed,” etc… Upon this point, when church order was contested, we read: “Satan well knows that success only attend order and harmonious action. He well knows that everything connected with heaven is in perfect order, that subjection and thorough discipline mark the movements of the angelic host. . . . He deceives even the professed people of God, and makes them believe that order and discipline are enemies to spirituality; that the only safety for them is to let each pursue his own course. . . . All the efforts made to establish order are considered dangerous, a restriction of rightful liberty, and hence are feared as popery…
Superficially considered, this might seem to be a blessed state, a heaven indeed; but, as already noted on a preceding page, we read of heaven itself and its leadings that “the god of heaven is a god of order, and he requires all his followers to have rules and regulations to preserve order.” (Loughborough, JN. Testimonies for the Church. No. 32, p. 30.)
Tithe to Support Church Ministers:
Soon, it seemed clear to all that, if the SDA Church wished to move beyond the limitations of congregationalism, a centralized church government must be established and funded by a system of dedicated tithing to support the ministers of the church. Ellen White explained:
“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.” (EGW, Education, p. 44)
“Institutions that are God’s instruments to carry forward His work on the earth must be sustained. Churches must be erected, schools established, and publishing houses furnished with facilities for doing a great work in the publication of the truth to be sent to all parts of the world. These institutions are ordained of God and should be sustained by tithes and liberal offerings.” (EGW, 4T, p. 464)
“God’s claims are imperative upon him, not only to give his proportion according to the tithing system, but to present his sin offerings and thank offerings to God… If the law required tithes and offerings thousands of years ago, how much more essential are they now! If the rich and poor were to give a sum proportionate to their property in the Jewish economy, it is doubly essential now.” (EGW, 4T, p. 467, 474)
Acceptable Uses of the Tithe:
According to Ellen White, Tithe monies were specifically to be dedicated as follows:
• Salaries and expenses of ministers and Bible instructors. (Evangelism, p. 492)
• Salaries and expenses of Bible teachers in our various educational institutions. (Testimonies, Vol. 6, p. 215.)
• Salaries and expenses of minister-physicians. (Medical Ministry, p. 245)
• Retirement benefits for gospel workers. (Manuscript Releases, Vol. 1, p. 189)
• Needy mission fields, in North America and abroad. (Manuscript Releases, Vol. 1, p. 192)
It should be clarified here that, for Ellen White, the “ministers” of the church, in “the generally-accepted sense of the word,” were men/women appointed by the conference as licensed ministers or ordained ministers. Literature evangelists were specifically excluded, by Mrs. White, as eligible for tithe support. (Link)
Unacceptable Uses of the Tithe:
What is quite interesting is that Ellen White explained that other suggested uses of tithe monies, “though good in themselves,” were not to be funded in this way. According to Ellen White, they include:
• The care of the poor, sick, and aged (Manuscript Releases, Vol. 3, p. 218; Counsels on Stewardship, p. 103)
• The education of worthy and needy students. (Manuscript Releases, Vol. 1, pp. 193, 194)
• Operating expenses of schools (Testimonies, Vol. 9, pp. 248-250)
• Salaries and expenses of literature evangelists. (Ibid)
• The expenses of a local church. (Counsels on Stewardship, p. 103; Testimonies, Vol. 9, p. 248; Manuscript Releases, Vol. 1, p. 191)
• Buildings for congregational worship or institutional needs – i.e., schools, hospitals, or publishing houses. (Manuscript Releases, Vol. 1, pp. 185, 191)
Charitable Causes:
Such charitable causes should be funded by freewill offerings that go above and beyond the giving of tithe money. (Link)
Specific Examples:
A specific example and the response of Ellen White is as follows:
Letters have come to me from Oakland and Battle Creek, making inquiries as to the disposition made of the tithe. The writers supposed that they were authorized to use the tithe money in meeting the expenses of the church, as these expenses were quite heavy. From that which has been shown me, the tithe is not to be withdrawn from the treasury. Every penny of this money is the Lord’s own sacred treasure, to be appropriated for a special use… The light which the Lord has given me on this subject is that the means in the treasury for the support of the ministers in the different fields is not to be used for any other purpose. If an honest tithe were paid, and the money coming into the treasury were carefully guarded, the ministers would receive a just wage. . . . The minister who labors should be sustained. But notwithstanding this, those who are officiating in this work see that there is not money in the treasury to pay the minister. They are withdrawing the tithe for other expenses – to keep up the meetinghouse necessities or some charity. God is not glorified in any such work. . . . Gifts and offerings should be brought in by the people as they are privileged in having houses of worship. . . . Let house-to-house labor be done in setting before the families in Battle Creek and Oakland their duty in acting a part in meeting these expenses, which may be called common or secular, and let not the treasury be robbed.” (EGW, Special Testimonies to Ministers and Workers, pp. 16-19; emphasis added)
“His people today are to remember that the house of worship is the Lord’s property and that it is to be scrupulously cared for. But the funds for this work are not to come from the tithe.” (EGW, 9T, p. 248, 1909)
See also: Link
Tithe to be Sent to the “Storehouse”:
Now, what about the “storehouse”? Malachi quotes God as instructing His people to bring all the tithes into the “storehouse” (Malachi 3:10).
A fair reading of Ellen White’s statements leads unquestionably to the conclusion that, in her mind, the centralized church treasury was the storehouse 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.” (EGW, Special Testimonies, Series A., no. l, p.27). 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.” (Arthur L. White, Ellen G. White: The Early Elmshaven Years, 1900-1905, pp. 395, 396). She also wrote, “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.” (EGW, Selected Messages, Vol. 1. p. 33, from Review & Herald, July 26, 1906).
From that which has been shown me, the tithe is not to be withdrawn from the treasury. Every penny of this money is the Lord’s own sacred treasure, to be appropriated for a special use… The light which the Lord has given me on this subject is that the means in the treasury for the support of the ministers in the different fields is not to be used for any other purpose. (EGW, Special Testimonies to Ministers and Workers, pp. 16-19)
“God’s ministers are His shepherds, appointed by Him to feed His flock. The tithe is His provision for their maintenance, and He designs that it shall be held sacred to this purpose.” (EGW, Ms, p. 139, 1898)
Clearly, then, Ellen White strongly supported the conclusion that the Seventh-day Adventist Church should have a centralized government and that the representative ministers of this government should be supported by tithing, the funds from which are strictly dedicated to the support of these ministers of the gospel.
Establish No Fund Independent of the Union Conference:
Consider, for a relevant example, the following exchange between W.C. White (William Clarence White, the third son of James and Ellen White) and his mother, Ellen White:
W. C. White: “There is another issue that will come up with reference to Edson’s work. You remember that a little while ago he bore the burden of the Hildebran school, and all the colored schools in Mississippi; and he has felt that he must go to the people for money, and that he must have a treasury independent from the treasury of the Union Conference, so that he could spend money where the Union Conference might not think it advisable to spend it.”
Mrs. E. G. White: “I hope that he will never have such a treasury. I do not want the brethren ever to feel it their duty to let him have a fund independent from the Union Conference fund; for I will not encourage any such arrangement.” (LtMs,Ms 123, 1902, par. 45)
The Church at The End of Time:
But what happens toward the End of Time? Will there ever be a time when church organization is no longer relevant or important?
“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.” (EGW, “Southern Missionary Society,” Seventh-day Adventist Encyclopedia, rev. ed., 1976, p. 1396)
Withholding Tithe from those “Unworthy”?
In Mrs. White’s day, some saw the misuse of tithe by “unworthy ministers” as a valid reason to withhold or divert tithe funds to projects of their own choosing.
In an 1890 article entitled “Existing Evils and Their Remedy,” Mrs. White responded to this notion:
“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 anyone, because of this, withhold from the treasury, and brave the curse of God? I dare not. I pay my tithes gladly and freely, saying as did David, ‘Of Thine own have we given Thee.’ . . . 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. (EGW, 2SAT p. 74-75)
“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.” (EGW, Manuscript Releases, Vol. 3, p. 218; Counsels on Stewardship, p. 103).
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. (EGW, Manuscript Releases, Vol. 1, 99. 193. 194)
“Some have been dissatisfied, and have said, ‘I will no longer pay my tithe; 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, 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” (EGW, 9T, p. 249).
A Current Controversy with Dr. Conrad Vine:
Despite the inspired guidance of Ellen White regarding tithing and church organization, there are those who are forcefully advancing claims contrary to her directives on this topic. The former director of Adventist Frontier Missions, Dr. Conrad Vine, has recently escalated his claims regarding tithing. Originally, Dr. Vine argued that significant problems in the church should not affect the giving of tithe:
“The fact that there are false preachers does not mean that we shut down preaching ministry in general from Adventist pulpits. The fact that there are charlatans in this world, the fact that there are financial crooks does not mean we shut down every Conference Treasury office.” (Link)
Then, Dr. Vine changed his mind. This change of heart all started back in September of 2024, during controversies surrounding the pandemic and vaccine mandates, when Dr. Vine suggested the possibility of setting up a “parachurch organization” with the redirection of tithe money to more faithful SDA Church Conferences and organizations (Link), which caused quite a bit of controversy. Dr. Vine was frustrated with the GC structure because his desired revisions to official statements regarding vaccines were voted down by the General Conference “in session” – twice (Link, Link). Of course, his solution would set up a handful of popular independent leaders, like himself, outside of the voted representative delegates and leaders of the General Conferences and various regional church conferences as arbiters of the funds of the church and its goals and ideals. Talk about a grab for “Kingly Power”. It just seems like Dr. Vine believes that he knows better how to run the SDA Church than the current voted leaders, or even the General Conference in Session.
Holding Tithe Hostage:
Now, in a recent sermon entitled “Entropy“, Dr. Vine has escalated his rhetoric even further, arguing that the SDA Church, as an organization, has fallen into apostasy, taking on the characteristics of a “daughter of Babylon” to such a degree that tithe monies should no longer be returned to “any church Conference/Mission/Field” until the following conditions are met:
“For the GC to immediately dissolve our union with the UN and revoke all Official Statements [such as the vaccine statements] so that we can be the Pure Bride of Christ and avoid the characteristics of a harlot daughter of Babylon.” (Link, Link)
Tithe used to Support the Poor:
Until this time, Dr. Vine claims that tithe monies should be given to faithful ministers and independent ministries, and to the deserving poor.
As previously noted, Ellen White specifically addresses the idea of tithe monies being used to support the poor.
“The tithe is set apart for a special use. It is not to be regarded as a poor fund. It is to be especially devoted to the support of those who are bearing God’s message to the world; and it should not be diverted from this purpose.” (EGW, Counsels on Stewardship, p. 103)
A Daughter of Babylon:
Despite Dr. Vine invoking Ellen White during his talk in an effort to support his position, she does not support him. She directly addresses and undermines the claim of Dr. Vine regarding his accusation that the SDA Church has become like a “daughter of Babylon”.
“Those who assert that the Seventh-day Adventist churches constitute Babylon, or any part of Babylon, might better stay at home… In place of working with divine agencies to prepare a people to stand in the day of the Lord, they have taken their stand with him who is an accuser of the brethren, who accuses them before God day and night… When anyone arises, either among us or outside of us, who is burdened with a message which declares that the people of God are numbered with Babylon, and claims that the loud cry is a call to come out of her, you may know that he is not bearing the message of truth. Receive him not, nor bid him Godspeed; for God has not spoken by him, neither has he given a message to him, but he has run before he was sent. Such messages will come, and it will be claimed for them that they are sent of God, but the claim will be false; for they are not filled with light, but with darkness… To claim that the Seventh-day Adventist Church is Babylon is to make the same claim as does Satan, who is an accuser of the brethren, who accuses them before God night and day… The church of Christ on earth will be imperfect, but God does not destroy his church because of its imperfection. There have been and will be those who are filled with zeal not according to knowledge, who would purify the church, and uproot the tares from the midst of the wheat. But Christ has given special light as to how to deal with those who are erring, and with those who are unconverted in the church. ” (EGW, Review and Herald, 1893; Link)
The Lord hath not spoken by any messenger who calls the church that keeps the commandments of God, Babylon. True, there are tares with the wheat; but Christ said He would send His angels to first gather the tares and bind them in bundles to burn them, but gather the wheat into the garner. I know that the Lord loves His church. It is not to be disorganized or broken up into independent atoms. There is not the least consistency in this; there is not the least evidence that such a thing will be. Those who shall heed this false message and try to leaven others will be deceived and prepared to receive advanced delusions, and they will come to nought. (EGW, 2SM 68.3)
Spirit of Prophecy a Comfort Blanket:
When presented with statements like this, Dr. Vine either brushes them off without comment or argues that things are far worse in the church today compared to the times in which Ellen White lived. When specifically questioned about this, Dr. Vine responded as follows:
“We love to quote SOP quotes in these circumstances. They are the “comfort blanket” for Adventists. However, we must remember one thing. The SDA Church in EGW’s today would NOT have tolerated any manifestation or promotion of the sexual revolution in their time in their colleges, sanitaria, or pulpits. ALL of EGW’s writings occur in the context of there being NO tolerance for any manifestation of fornication or sexual immorality or perversion among Adventists. All such manifestations would have been summarily removed.
Therefore, to quote the SOP today to justify returning tithe to a system that is filled with persons promoting that which the Gospel and the SOP and the pioneers of Adventism would have condemned and had no place for, does not stand close scrutiny. Her comments about tithe were given in the context of an Advent Movement that would not have allowed any of the gross immorality that our institutions are promoting now. If we want to be true to the counsel given in the SOP, we would first remove all such preachers and teachers, and then we can talk about tithe. (FB Post, July 4, 2026)
Weaponizing Tithe:
Regarding the charge of “weaponizing tithe”, Dr. Vine argues:
On the question of weaponizing tithe. The opposite true. What is the biblical principle we find in the teachings of the Apostles? Paul quotes from Christ Himself, in 1 Cor. 9.14, “So also the Lord ordained that they who preach the Gospel should live by the Gospel.?” That is, financial support is to flow from disciples to those who preach the Gospel. We adopted tithing from Abraham as a recognition of God’s ownership, and tithing was intended to support those who are preaching the Gospel. For tithe to actively flow into a system that no longer defends the Gospel but is promoting a false Gospel, i.e., the Social Justice gospel, is to no longer be in harmony with the teachings of Christ.
I recommended that tithes flow to Gospel workers in the irregular lines who are preaching the true Gospel, as per the principle laid down by Christ and retold by Paul, rather than to support an institutional denomination that is unwilling to rebuke open sin and false gospels within its midst.
This is not the weaponization of tithe. It is allowing tithe to fulfill its proper function – to support those preaching the pure Gospel of Jesus Christ. (FB Post, July 4, 2026)
Of course, this runs directly counter to the Spirit of Prophecy. Ellen White, as already noted above, wrote:
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. (EGW, 9T, p. 247)
The Watson Letter:
To further justify his position on personally directing where tithe may be sent (i.e., “Gospel workers outside of the denominational structure” of the SDA Church), Dr. Vine cites, in his “Entropy Sermon“, the “Watson Letter” written by Ellen White. On January 22, 1905, Mrs. White wrote a letter to the president of a local conference in which she sounded certain cautions regarding how she was using tithe money to support those who were ministering in the South among the suppressed black population there, long before the Southern Union Conference was established. This letter has been quite widely published by those who would make inroads on the sacredness of the handling of the tithe. Some, like Dr. Vine, misuse it as an exhibit to give seeming justification to their course of action. This short letter is as follows:
“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.”
In this letter, as Mrs. White speaks of the use of the tithe in this particular case, and in other cases, it is always in the setting of money which was to be used for the support of our ministers. Any tithe money she handled was used as tithe money should be used. She also specifically points out, “I would not advise that anyone should make a practice of gathering up tithe money.” Contrary to the claims of Dr. Vine, this letter does not in any degree open the way for church members or ministers to bestow their tithe wherever they see fit. It is very clear that this extraordinary experience does not authorize any laborer to gather up tithe money and appropriate it to his own use or to the use of his associates. Neither does it give license for anyone to invite our people to give their tithe to them for some very needy missionary enterprise. There is not one phrase or sentence in this letter which would neutralize or countermand the clear and full instruction concerning paying tithe or its use. When all the facts are before us it can easily be seen that any such use of the letter is a misuse. (Link)
She also specifically advised people to give their tithe to their local conferences rather than to her, even though she claimed to have been given a prophetic work and special insight regarding special uses for tithe.
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. Love them with a true heart fervently, and encourage them to bear their responsibilities faithfully in the fear of God. ‘Be thou an example of the believers, in word, in conversation, in charity, in spirit, in faith, in purity.'” (EGW, Letter 96, 1911)
Great changes have come into our work since the days when Mrs. White made use of tithe funds entrusted to her. The Retirement Fund has been established, and through this blessed agency money is wisely distributed to workers who were formerly neglected. Furthermore, plans have been adopted by which tithe is sent out of the conferences that are strong for the support of the work in conferences and missions that are needy. (Link)
Ellen White is Your Example in Bypassing the Denomination Structure?
This letter is mistakenly used by Dr. Vine and often by those running independent ministries to support their position that Ellen White herself recommended the use of tithe money to support Gospel workers outside of the denominational structure – that “one is not robbing the Lord’s treasury in the process” when bypassing the Church Conference to do so. Dr. Vine explains:
“So you can give directly to a Gospel worker or a faithful Gospel ministry, and Sister White is your example in doing this.” (Conrad Vine, Entropy, July 2026)
Dr. Vine directly quotes Ellen White: “The Lord has made us individually His stewards… God does not lay upon you the burden of asking the conference, or any counsel of men, whether you shall use your means as you see fit to advance the work of God.” (EGW, Special Testimonies to Battle Creek, pp. 41, 42) (Conrad Vine, Entropy, July 2026)
Ellen White specially comments on Dr. Vine’s proposal that individuals should pick and choose whom to support with their tithes outside of denominational channels:
God’s reserved resources are to be used in no such haphazard way. The tithe is the Lord’s, and those who meddle with it will be punished with the loss of their heavenly treasure unless they repent. Let the work no longer be hedged up because the tithe has been diverted into various channels other than the one to which the Lord has said it should go. Provision is to be made for these other lines of work. They are to be sustained; but not from the tithe. God has not changed; the tithe is to be used for the support of the ministry. The opening of new fields requires more ministerial efficiency than we now have, and there must be means in the treasury. (EGW, Ms 82, 1904)
God Holds You Responsible if Others Misuse Your Tithe?
Dr. Vine went on to add that “if you support that conference structure [which is out of line], then fearful woes from God are coming down your path… Does God hold me responsible for the apostacies of those who use my tithe?” Dr. Vine’s answer: “Yes…” (Conrad Vine, Entropy, July 2026)
This is a complete misrepresentation of the position of Ellen White on this topic. The quote from the “Testimonies to Battle Creek” is lifted out of its original context. The two sentences quoted make no mention of tithe. In fact, Mrs. White is not writing about tithe here at all, nor is she writing about our regular offerings. This particular statement concerns the responsibility of the author of literary productions in the stewardship of his royalties from his published work and cannot be applied to tithe – particularly given everything else that Ellen White wrote about tithing. Also, the claim that God holds the individual tithe payer responsible if others misuse the tithe is nonsense, directly countered by the Bible and by Ellen White. Remember, the widow who cast her two mites into the Temple Treasury was highly commended by Jesus – despite the fact that the priest and rulers would misuse her gift (Luke 21:1-4).
Special Circumstances of Watson Letter:
Regarding the special circumstances noted in the Watson Letter, the following seven points highlight Ellen White’s position that her own personal use of tithe in certain special situations, at the direction of God, was not to be generally applied by others.
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. (Link)
In short, the arguments forwarded by Dr. Vine so far are clearly mistaken. The problems within the SDA Church during Ellen White’s day were just as varied and serious as they are today… yet without any support from her regarding the withdrawal of God’s tithe from the organized church. Yes, she was personally directed by God at times to support various ministers directly with the use of her own tithe, but without giving any license for others to do the same. She was a prophet of God. Dr. Vine is not. He has not been given the same commission and is therefore under the same limitations that God has placed upon the general membership regarding the use of tithes.
“My commission embraces the work of a prophet, but it does not end there. It embraces much more than the minds of those who have been sowing seeds of unbelief can comprehend.” (EGW, 1SM p. 36)
Centralized Tithing not supported by Jesus?
Yet, amazingly, Dr. Vine goes on to argue that 1) Nobody can prove that Christ instituted the “SDA tithing system” and 2) Christ never taught tithing to His disciples.
Tithing compared to Judas:
Dr. Vine went on to claim that the concept of a “centralized treasury” cannot be found anywhere in the New Testament… that the only time that there was a centralized treasury was when Judas was in charge, which, of course, was involved with theft and corruption. (Link)
Opposed to the Bible and the Inspiration of Ellen White:
These arguments, forwarded by Dr. Vine, ignore key claims of the Bible and essentially undermine the Divine inspiration of Ellen White, as well as the Divine establishment of the order and government of the Seventh-day Adventist Church. Dr. Vine cites various passages from the writings of Ellen White as if she would be in favor of his position when just the opposite is true of the overwhelming weight of her testimony on this topic. The same is true of the various Scriptures that Dr. Vine cites without taking the entire weight of what the Bible has to say here.
It simply isn’t true that tithing to support the organized Church wasn’t important to Jesus. Sure, Jesus pointed out the “weightier matters” of justice, mercy, and faithfulness that were being overlooked by the church leaders of his day, but explained that these should all be practiced without neglecting the practice of organized tithing in support of the order and structure of the Church that God had established (Matthew 23:23).
Clearly, Dr. Vine is out of line with every form of Divine Inspiration that we have on this topic. He has become a law to himself. It’s not that I don’t sympathize with Dr. Vine regarding the existence of unfaithful ministers within the SDA Church and school system. I myself have gone head-to-head with individuals and organizations within the SDA Church who have seriously digressed from the fundamental goals and ideals of the SDA Church and of the basis for the Gospel itself. However, as explained above, this is not a valid reason to take God’s tithe money into our own hands and divert it from the Church Organization that God Himself has clearly established to be His Witness during these Last Days of Earth’s history. It is God’s job to purify that which is His own and which He established by His own power. As with David, we should be very fearful to touch the “Lord’s Anointed”. (1 Samuel 24:10)
Let not the professed people of God think it a privilege to separate from conference organization, that they may show their supposed efficiency. This is entirely opposed to God’s order. (EGW, Ms 97, 1901, par 31)
The Spirit of Christ never leads those of the same faith to separate into distinct, independent parties. When such a separation takes place, an impression exactly opposite from that which Christ prayed, is given to the world. (EGW, Ms 34, 1900, par. 19)
The Lord has an organized body through whom he will work… When anyone is drawing apart from the organized body of God’s commandment-keeping people, when he begins to weigh the church in his human scales and begins to pronounce judgment against them, then you may know that God is not leading him. He is on the wrong track. (EGW, 3SM, 18.4)
We are sorry that there are defective members, that there are tares amid the wheat…. Although there are evils existing in the church, and will be until the end of the world, the church in these last days is to be the light of the world that is polluted and demoralized by sin. The church, enfeebled and defective, needing to be reproved, warned, and counseled, is the only object upon earth upon which Christ bestows His supreme regard. (EGW, TM, p 45; Counsels for the Church, p. 240)
There is no need to doubt, to be fearful that the work will not succeed. God is at the head of the work, and He will set everything in order. If matters need adjusting at the head of the work, God will attend to that, and work to right every wrong. Let us have faith that God is going to carry the noble ship which bears the people of God safely into port. (EGW, Selected Messages, Book 2, p. 390; originally published in the Review and Herald, September 20, 1892)
Splintering the Church:
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Bio of Dr. Sean Pitman
Dr. Sean Pitman is a pathologist, with subspecialties in anatomic, clinical, and hematopathology, currently working in N. California.








