Every individual, every household and every company can help other people by giving money. The Lord wants to bless all his children. By giving money to support the spread of the gospel, we express our love for God. It also shows that we recognise God as the real owner.

What really belongs to us? The Bible gives us the answer: „For mine is the silver, and mine is the gold, says the LORD of hosts.“ (Haggai 2:8) And in another place it says: „The earth is the Lord's and all that is in it, the world and those who live in it.“ (Psalm 24:1) God created the earth and the universe. He is therefore the owner. We are merely stewards, on his behalf: „And God blessed them and said to them [to Adam and Eve and thus to us humans as representatives]: Be fruitful and multiply, and replenish the earth and subdue it, and have dominion over the fish ... the birds ... and over the cattle.“ (Genesis 1:28)

What we own does not belong to us, but to God: our house, our car, our company, our bank account - even the nature that surrounds us, the animals ... simply everything. And we are allowed to manage it all. However, this realisation does not make us poorer - no reason to be frustrated.

On the contrary: since God can provide for and protect his property, he assumes ultimate responsibility. If we recognise this basic teaching of the Bible, it relieves us of great existential fears. We also experience greater freedom in dealing with our time. We have more time for our family, our fellow human beings and our community. Those who see themselves as stewards save themselves great frustration and the infamous burnout, the chronic exhaustion caused by work overload.

Firstly, you expect an administrator to be loyal and reliable: „Now one no longer looks to the householders to be faithfully invented.“ (1 Corinthians 4:2) Those who run their company or business with the motivation that their profits will benefit the mission know that their Lord will accompany and bless them. But he will also give an account of this one day. God will ask him: „I gave you a company, you made money with it. What did you do with it?“ (cf. Matthew 25:14-30)

An Adventist building contractor in southern Germany heard in a sermon that God is the great owner of all things that we possess and that we are only his stewards. This realisation was a great relief to him, as he had just missed out on a certain large order that he had regularly received every year and had been counting on. Now he said: „Dear God, if you don't need this order for your company this year, then surely you have another one for us.“

Shortly afterwards, an architect visited him and discussed three other commissions with him, even larger than the one he had just missed out on: he was now to build or remodel three church facilities. The business year developed very positively and everything happened without any hectic rush.

But what about the lost major order that had now been awarded to a competitor? Due to the onset of a recession, it had been cancelled before it could be realised. As its competitor had focussed everything on this one major order and was unable to procure replacement orders quickly enough, it only narrowly avoided bankruptcy.

What happens when you hand over your business to God and downgrade yourself from owner to administrator? Answer: Only good things. God does not abandon us. On the contrary: He blesses us abundantly. That was certainly the experience of Sylvia Steinweber-Merkl and her husband Jürgen Merkl. Until September, 2006 had not gone so well for the couple. A loss was looming in their facility for people with psychiatric and addictive disorders:

Too many therapy places on the estate with its agriculture, horse breeding, organic vegetable growing and carpentry remained unoccupied. The bills were also piling up - including for heating oil, which had become significantly more expensive.

At this point, Sylvia and Jürgen got down on their knees to hand over their therapy farm with 8 hectares of agricultural land and a total of three locations in Upper Bavaria to God. What happened immediately afterwards was almost unbelievable:

The economic situation of the centre with its almost 20 employees - and now 30 patients - changed almost immediately. The remaining months of 2006 went fantastically well and even brought in a considerable profit.

God is the real owner of our companies. He will say to you one day: „Very good, you are a capable and loyal man. You have proved yourself reliable in small things, so I will entrust you with bigger things too?“ (Matthew 25:21 GN) Some crucial questions could be: Have you invested in other people's lives? What values have you stood up for? Have you created eternal values?

Due to all the missionary challenges at home and abroad, much more money is needed today than in the past. God will show those who ask for it, especially now in the end times, when and to what extent they should make a special effort.

He has a cycle of blessings in store for us with undreamt-of possibilities. „He has the power to give you such rich gifts that you not only have enough for yourselves at all times, but can also do plenty of good for others.“ (2 Corinthians 9:8 GN; cf. Matthew 6:33; John 7:38; 2 Corinthians 9:6-11). Through my giving, God involves me in a future harvest, because „He who sows in blessing will also reap in blessing“. (verse 6)

Most people give God as much as they have left and perhaps overlook God's opportunities? Because our giving always triggers a cycle of new joy: God gives and we receive. Then we give, and God receives. Then God gives to us again. God himself is the cause of this cycle. He does not simply want to reward us for our giving, but also to enable us to continue giving. When we start giving, God gives us even more so that we can give even more. We always receive more than we give. We experience great joy in the process. It is more blessed to give than to receive. (Bill Bright, The adventure of giving, 15 f)

God gives us bread and seed, i.e. he provides for our needs (bread) and ensures that we can give (seed). What we give is the seed for another harvest: „God, who gives seed and bread to the sower, will also give you seed and make it grow so that your charity will bring a rich harvest.“
(2 Corinthians 9:10 GN)

And Ellen White says: „Spiritual well-being is closely related to Christian prayerfulness.“ (The work of the Apostles, 343) And: „It is no cause for complaint that there are more and more calls to give money. God, in his providence, calls us out of our limited sphere of action to enter into greater endeavours.“ (Testimonies for the Church III, 405)

can be a role model for us here. The owner of the international food company Kraft Foods founded his company in 1903 with just 60 dollars. He is considered a pioneer of modern entrepreneurship in America. He supported the Baptist Church and was a strong advocate of religious education for young people. Over the years, he gave a large part of his fortune to religious organisations. In one instance, he was quoted as saying, „The only investment of mine that has yielded consistently growing dividends is the money I have given to the Lord.“

(freepages.genealogy.rootsweb.ancestry.com/-boehm/data/biographies/1874_Kraft_James_Lewis_bio.html)

The Lord has given many of us sufficient financial resources. This means that we can give from what we have, i.e. from our income or our reserves. Let us remember that we are not the owners, but stewards on God's behalf. 2 Corinthians 9:6-11 shows that the Lord only values gifts that are given to him from the heart and that - as we have seen - a cycle of blessing is set in motion through our giving. God gives us resources for ourselves and so that we have something to pass on. Anyone who keeps all of God's gifts for themselves interrupts the cycle of blessing.

But perhaps I only have a little money and yet I would like to give more to God's work? What can I do? In this case, I should ask God for advice and think about so-called „Investment gifts“ think about it. This means: I invest something with the aim of using the proceeds to support a specific missionary organisation. Many have already done this with great blessing - and success. Here are some experiences:

›  A religious sister from Baden-Württemberg wrote a cookery book and earmarked the proceeds for the construction of a chapel in her neighbourhood. As she was counting on God's blessing, she increased the originally planned print run from 2000 to 3000 copies. The entire edition sold well.

›  A nine-year-old boy from Austria was a hobby baker. He made wholemeal bread and wholemeal sultana bread. He even found regular customers for his products. In this way, he earned enough money to save up 300 euros. When he heard about the needs of a missionary couple in Papua New Guinea, he gave the savings to the couple.

›  In the Russian town of Semenov, two believing sisters wanted an evangelisation in their town. But they had no money for it. So they decided to grow potatoes with their modest financial means and to finance a series of lectures by selling their potato harvest. The Lord blessed the endeavour in such a way that they actually raised the necessary money through the harvest. Through this evangelisation
19 people from the local community.

Which „potatoes“ could I invest in? There are no limits to our wealth of ideas. It's exciting to work with Jesus on a project like this.

God has promised that he will bless us if we give a tenth of our salary, wages or harvest back to „him“ - or to the church. His promise applies to the individual just as much as to the head of a company.

„But bring the tithes in full into my storehouse, that there may be food in my house, and test me herewith ... whether I will not then open for you the windows of heaven and pour down blessings in abundance.“ (Malachi 3:10). – „All tithes ... of the produce belong to the Lord and shall be holy to the Lord.“ (Leviticus 27:30, 32)

Our Lord has set the amount of the tithe: It is ten per cent - the „tenth part“, as the name suggests. The intended use is also specified: It is to be used to finance those who share the gospel and lead people to Christ (cf. Deuteronomy 18:21; 1 Corinthians 9:13, 14)

But where and who is the collection point? Here, too, we have clear instructions: His storehouse. For us as Adventists, this is the responsible organisation, usually via the local church. Of course, exceptions are possible. For example, if a high-earning entrepreneur wants to avoid covetousness and pressure of expectation in his local church, he can also transfer his tithe directly to the organisation.

Before he became very wealthy as an entrepreneur, Alexander H. Kerr read a book about Jacob's vows in 1902: „Of all that you give me, I will give you a tithe.“ (Genesis 28:22) He then read how Jacob returned to his homeland twenty years later. He now had many employees and servants and large herds of cattle. Because he kept his promise to tithe and God blessed him, he had apparently become one of the richest men of his time.

Alexander H. Kerr was plagued by strong doubts of faith. On the other hand, he wanted to find out whether the Bible was reliable and whether God's promises were valid at all times - even for people of his time. So on 1 June 1902, he vowed to God that he would regularly give him 10 % of his income. At the time, he had a mortgage on his small house. He also had other financial difficulties. But he decided to test God, just as Jacob had done.

Three months after Kerr started tithing his income to God, he was so financially blessed that it seemed to him that God wanted to open his eyes in this way. Did God want to reward his love and faithfulness in tithing?

In the same year, Kerr founded the „Kerr Glass Company“ with a small amount of initial capital. He did this in firm reliance on God's promise of tithes.

The company developed into one of the largest manufacturers of preserving jars in the United States. Kerr placed particular trust in the promise of God in Malachi 3:10:

„But bring the tithes in full into my storehouse, that there may be food in my house, and test me herewith, says the LORD of hosts, whether I will not then open for you the windows of heaven and pour down blessing in abundance.“

Kerr lived in Portland, Oregon. However, the glasses were made in his factory in San Francisco. He had invested every available cent in his company.

And then, on 18 April 1906, came the great earthquake and the ensuing conflagration. His friends came to see him and commiserated: „Kerr, you're a ruined man!“ He replied: „I don't believe it yet. If I were ruined, then the Bible wouldn't be true. But I know God keeps his promises.“ He telegraphed to San Francisco and received the following reply: „Your factory is at the centre of the fire and has undoubtedly been destroyed. The heat is so terrible that we won't be able to find out anything for several days.“

That was a difficult test of patience! But his faith did not waver. A week after the earthquake and the subsequent fire, he received a second telegram: „Everything within a radius of 1.5 miles around your factory has burned down, but your factory itself has mysteriously survived.“

Kerr then travelled to San Francisco. The factory was a two-storey wooden building. It contained two huge tanks in which the glass was melted; oil was used for firing. This building was therefore one of the first to catch fire. The fire had raged around the glass factory and had reached the wooden fence, even partially charring it. However, the wooden fence was not completely destroyed and the wooden house remained intact. Not a single jar was cracked as a result of the earthquake and the fire. This was a miracle of divine power and for Kerr a confirmation of his trust in God.

In 1912, Kerr wrote a pamphlet about tithing. It was entitled: God's remedy for poverty. Every crate of preserving jars that left the factory contained this pamphlet. From 1912 until his death on 9 February 1924, he had distributed more than five million of these pamphlets. (Rescued ...from earthquake and firestorm, in Mission Letter No. 14, confirmed by the Kerr Historical Department by e-mail)

Many years ago, a sixteen-year-old boy had to leave his parents' house because his father was too poor to feed him any longer. He set off for New York with a bundle of belongings. He wanted to learn how to make soap. But it was difficult for him to find a job there.

Then he remembered his mother's last words and also the advice he had been given by a Bible-believing captain. So he dedicated his life to God and decided to give back to his Creator an honest tithe of every dollar he would earn.

When he received his first dollar, the young man dedicated 10 cents to the Lord. And he stuck to this habit. Subsequently, more and more dollars came in. He soon became a partner in a soap manufacturer. And when his partner died a few years later, he finally took over the company as sole owner. The blessed businessman now instructed his accountant to open an account for God and to transfer a tenth of his turnover to this account.

Miraculously, the business continued to grow. So the honest owner decided to give two tenths of the turnover now; and then three tenths, four tenths and finally five tenths. It looked as if his turnover was growing in exact proportion to his generosity. Soon his soap was known in every household in the world.

This man, whom God blessed so much because of his faithfulness to his Creator, was William Colgate. (Ashley G. Emmer, William Colgate in: Signs of the Times, 2 Aug. 1938; cf.sermonillustrator.org)

An acquaintance from Austria told me what she and her husband, a senior executive, experienced shortly before and after their joint baptism.

„We had just experienced our first Bible lessons when we came across the text in Malachi 3:10 on a calendar page: ‚But bring the tithes in full into my storehouse, that there may be food in my house, and test me herewith, says the LORD of hosts, whether I will not then open for you the windows of heaven and pour down blessing in abundance.‘

Horrified, I asked my husband: ‚Do you really think that's ten per cent? That would be madness! I'm sure it's symbolic. But my hopes were not confirmed. It really was ten per cent that God wanted from our money. On top of that, we had just taken out our first loan, which we wanted to pay back in three years. To do this, we had to put all of our funds into the repayment. It seemed impossible for us to do both: Tithe and pay back the loan. In the end, we decided to take God at his word: ‘Test me with this! That's what we wanted to do. It was a good opportunity to see whether the promises of the Bible really did fulfil what they promised. However, as we were afraid to take the plunge into the deep end all at once, we decided to approach it slowly. We decided to gradually increase our amount week by week. But after just a few weeks, we decided to pay the full tithe, because God was making good on his promises.

As a result, we repaid our loan in less than a year instead of three. The head of the bank said that he had never seen anyone repay a loan so quickly. We were also amazed, because we couldn't understand where the money had come from in purely mathematical terms - despite the most accurate bookkeeping. This confirmed to us that God had passed the test.

The word had been fulfilled: God had opened the windows of heaven and poured down blessings in abundance. This experience not only meant blessing for us in the form of money, but it also helped us to make our decision for Jesus Christ very soon and to be baptised.

But we still had to overcome another hurdle: Two years later, we learnt that the tithe was not to be paid from the net salary, but from the gross salary.

(This is biblically correct: „Bring the tithes in full to my storehouse.“) That was another tough one. We had built a house in the meantime and our monthly expenses were very high. When we started building, I had a well-paid part-time job with a monthly salary of 1,300 euros for two days' work a week. We had of course taken this salary into account when planning our monthly payments.

As my boss was doing dishonest business, I realised that I could no longer work at my company for reasons of conscience. We also realised as a couple that it is God's will for mothers to stay at home with their young children and raise and teach them. However, home schooling (which is possible in Austria) would mean that I could no longer work outside the home. So we were faced with two problems. Not only would our income be significantly reduced, but we would also have additional expenses.

After an inner struggle, we decided to submit all these questions to God in prayer. Basically, we wanted to be obedient to God. But this time, we reasoned with ourselves, there was really no way to do so. We couldn't pay our full tithe and do without my salary at the same time. We realised that God had to give us the courage and the will to take this step and prepare the way for us. We prayed that he would give us the will and the ability to fulfil according to Philippians 2:13: „For it is God who works in you both to will and to do, for his good pleasure.“ So we wanted to „step into the water with your feet“ (see Joshua 3:14-16).

After a few days of praying, our trust and desire to obey had grown so much that we began to pay the increased tithe. I also resigned so that I could stay home with my children and teach them myself. A few weeks later, my husband's boss came to his office and said:

„I have realised that you are underpaid for your job. We will adjust your salary.“ My husband didn't just get a few cent more. No, he got - without having asked for it - a pay rise of almost 50 1TP3 tonnes. That was exactly the same amount as I had previously earned, namely 1,300 euros a month.

Even if it still looks tight in purely mathematical terms, God has made sure that we get by with our money every month since then. We thank God that he always answers our prayers when we start to put our insights from the Word of God into practice. „For he who asks, receives.“ (Matthew 7:8).

This family wanted to obey God in principle. However, they had difficulties in putting it into practice. The couple prayed that God would give them the willing and the doing (Philippians 2:13). After the Lord had made them willing, they acted according to His word, and only then did God intervene. God's confirmation comes after our obedience.

Denzil McNeilus, born in 1960, was not born with a golden spoon in his mouth - not even a silver one, as they say in America.

On the contrary: from the age of three, his parents lived in a modest little house in Dodge Centre in the state of Minnesota. And they could only afford it because they sublet the basement. Denzil's father Garwin wanted to produce ready-mix concrete for local construction projects in the town of 2,000 inhabitants. However, the road to self-employment was bumpier than expected, as there was initially no bank willing to lend him the money to buy an old lorry.

By the time he had finally scraped together the money, the seller had passed away. His widow, however, no longer wanted to sell, but put the vehicle up for auction. When Garwin McNeilus tried to get „his“ lorry in this way, it was the beginning of an almost unbelievable success story that can only be explained by God's blessing. Denzil's father was able to buy three lorries at this auction instead of one, for the same amount he had originally set for just one. He sold the other two lorries and was able to pay back the money he had borrowed. This experience and his knowledge of the production of ready-mixed concrete then gave him the idea of buying used ready-mixed concrete lorries, refurbishing them technically and selling them again. He had learnt the welding often required in this context from his father, a scrap dealer.

As market demand shifted more and more towards new vehicles of this type, Garwin McNeilus began buying vehicles without bodies from the major truck manufacturers and assembling them with the appropriate body for ready-mix concrete, which he purchased from a specialist. The business developed well, but McNeilus' customers had to wait 14 months for their trucks. This is where God as a business partner set the course. McNeilus usually purchased ten lorries a month from Ford. However, in order to simplify the order logistics and because a good relationship of trust had developed between Ford and McNeilus, Garwin McNeilus always signed around 100 truck orders at a time, which the relevant Ford employee then forwarded to production in batches of ten. What nobody could have expected: One day, this employee had a serious accident that forced him to leave the company. When his successor took over his job, he found signed orders from McNeilus for 75 lorries on his predecessor's desk. Unaware of the special arrangement that existed with the company, he passed these on to production and got them delivered.

Now Garwin McNeilus had a problem, because his supplier for the concrete mixer bodies, whose production he was already utilising to 55 %, could not suddenly ramp up its production so significantly to fill these additional trucks.

However, Garwin would not and could not accept this. In response to his persistent suggestions as to how the supplier could perhaps expand its production after all, the latter shouted in frustration: „If you know everything better, then do it yourself!“ And that's exactly what Garwin did.

That was in 1976, when there were nine manufacturers of ready-mix concrete lorries in the USA. McNeilus was the smallest of them. Four years later, despite considerable business success, the company was still in 9th place.

However, this changed dramatically when the company changed its policy on tithes and offerings. In the meantime, Denzil and his younger brother had joined the business, all three of them Bible-believing Christians and faithful Adventists.

It was a matter of course for Garwin and his son Denzil that he paid tithes and offerings from the company's profits at the end of each year. (The other son is not an Adventist to this day, but agreed to the policy). But now, in 1980, the men decided that with every new order in advance to determine how much of the expected income or turnover should be set aside for tithes and offerings.“

„After much thought, intense prayer and careful consideration,“ says Denzil, „we took a step of faith and decided to change our system of giving.

We decided to immediately give a certain amount in tithes and offerings for every concrete mixer and every mixer lorry that was sold.“ And not only that: from then on, they kept this amount weekly to the municipality. The result of this decision was nothing short of stunning: Within just two years, the company's turnover doubled, and after another two to three years - by then Denzil had become Vice President of Marketing, Sales and Finance at the age of 26 - turnover doubled again. „The business grew beyond our expectations. So we doubled the amount we had originally set. The company continued to grow. So we doubled the amount again.“

Years later, McNeilus was by far the No. 1 in its sector in the USA with a market share of 75 - 80 %. In addition to Minnesota, production also took place in Mexico and China. The company, which was always self-financed, then also became involved in the planning and construction of highly automated concrete factories. McNeilus also became a world market leader in this sector within just three years. The manufacture of refuse lorries was added in 1992. Here, too, the blessing of God was forthcoming: Within six years, McNeilus was No. 1 worldwide in this sector. Other companies acquired by the family included a bank and an insurance company.

What is the secret of their phenomenal success? They always remained faithful to God and recognised that everything they owned belonged to God. They were merely his stewards. Today, the McNeilus family is one of the largest donors to the Seventh-day Adventist Church. There are now 35 family members living in Dodge Centre, and almost all of them are faithful Adventists. „Give, and it will be given to you. A full measure, pressed down, shaken and overflowing, will be given into your bosom; for with the very measure with which you measure, you will be measured again.“ (Luke 6:38)

›  What does the Bible mean by „tithe“?

It is the tenth part or 10 % of my income.

›  What does God do with the tithe he claims?

„But to the children of Levi I have given all the tithes ... as an inheritance for their ministry.“
(Numbers 18:21) One thing must be taken into account here: The believer gives the tithe to God. He passes it on to his servants. The tithe is intended for the reward of the preachers.

Preachers who work as Bible teachers in our schools or as health missionaries should also be paid from the tithe. (From the treasure trove of testimonies II, 374.424; Medical Ministry, 245)

›  Did God change the order of tithing in the New Testament?

„Do you not know that those who serve in the temple live from the temple, and those who serve at the altar receive their portion from the altar? So also the Lord has commanded that those who preach the gospel should feed on the gospel.“ (1 Corinthians 9:13 f.) The Lord Himself commanded that the order of tithing remain unchanged in the New Testament era.

›  Where should the tithe be taken?

„But bring the tithes in full to my storehouse.“ (Malachi 3:10)

›  How can I know where God's storehouse is today?

God has appointed the tithe as a reward for his servants. Question: Where does the preacher of my church get his salary? He receives it from the association to which my church belongs. Therefore, for me today, my association is God's storehouse, to which the tithe is (usually) forwarded via my church.

›  Who is the actual recipient when I give my tithe to the church or association?

„Here mortal men take the tithe, but there one to whom it is testified that he lives.“ (Hebrews 7:8) The actual recipient is therefore our High Priest Jesus Christ.

›  What unusual test did God associate with tithing?

„Test me with this.“ (Malachi 3:10) God allows us to put Himself to the test! He allows and tolerates this in order to strengthen our trust.

›  What extraordinary promise has God placed on the tithe?

„ … whether I will not then open for you the windows of heaven and pour down blessings in abundance.“ (Malachi 3:10)

›  Under what conditions does this promise apply?

Two conditions apply: „But bring the tithes (1)in full (2) in my storehouse.“ (Malachi 3:10)

›  What if the tithe is not used properly by the recipients?

„Bring your complaint in the right spirit, clearly and openly, before those in authority. Send in your petition with a request to change things and set them right; but hold nothing back from the work of God, and do not prove unfaithful because others do not do right.“ (Ellen White: Testimonies IX, 249)

1 Samuel 2:22-36 shows us that in the case of unfaithfulness in the use of the tithe, God not the givers of the tithe (Elkanah and his family), but the high priest („ruler“) of the time, Eli, and his unfaithful priestly sons („preachers“) Hophni and Phinehas. God was patient and only intervened in his own time - but then very drastically.

›  How does God describe church members who give no or only a part of their tithe?

„Is it right for a man to deceive God (others translate „to rob“ (Elberfelder)), how you deceive me? But you say, ‚With what do we deceive you?‘ With the tithe and the offering!“ (Malachi 3:8). Deceivers and robbers do not enter the kingdom of God (cf. 1 Corinthians 6:9 f).

›  What attitude does God expect in the giving of tithes (and offerings)?

„God is spirit, and those who worship him must worship him in spirit and in truth.“ (John 4:24) God blesses the giving of the tithe.

Nevertheless, it should not be given out of calculation, but gratefully and joyfully because we love God. Obedience of heart is true worship. The presence or absence of heart obedience in my own life shows me whether I know God (i.e. am a child of God) or not (cf. 1 John 2:3-5: „… by which we realise that we know him …“

›  How do you calculate the tithe from business activities?

There are said to be entrepreneurs who tithe from their full income, i.e. their turnover. This was certainly the rule in biblical times, as almost all people were farmers (entrepreneurs) and gave a tenth of the entire harvest. Today, the rule seems to be to tithe from the annual profit, often with monthly advance payments.

Since God comes first, it is a matter of tithing the gross profit, i.e. before the deduction of taxes, duties and withdrawals. As the actual annual profit can be influenced by certain business decisions, other entrepreneurs tithe from all successful business transactions. It is important that everyone makes the decision to tithe according to their conscience. If you are not sure how much God wants, you can ask him ...