God would not, and most assuredly did not, establish his church upon earth making no provision for its perpetuation and support. In the very beginning God instituted the giving of tithes for that purpose, and the law of the tithe is as old as the church, as old as the institution of the Sabbath, and as old as the

Institution of sacrifices. It is not only as old as these, but is as universal and far-reaching as the human race, and its binding force sweeps on through each and all the centuries to the end of time.

Our position, then, is that the expenditures of the church are to be met by the payment upon the part of all people of at least one-tenth of all their income.

So many are the doubts, misapprehensions and difficulties which have grown out of the heresies which have been both preached and printed on this subject since the thirteenth century, that its full and clear presentation will require more space than could be given to it in this place, and we therefore call the attention of the reader to the full consideration of this subject in the chapter on the "Tithe, Free-Will Offering and Alms-giving."