What we know as Systematic Benevolence, is a term that identify the Seventh-day Adventist financial system, and is used to support the adventist pastoral ministry. This plan which was adopted by the Battle Creek church in January 1859, consisted of supporting the church with weekly offerings, following Paul’s instructions:

‘On the first day of the week let each one of you lay something aside, storing up as he may prosper, that there be no collections when I come’ 1 Corinthians 16:2.

My questions is: Why did they not include tithes in the original plan? The answer is simple: The pioners were coming from churches like Baptist church, Presbiterian church, Methodist church, Congregationalist and Episcopal churches, that by 1859 they didn’t practice the tithing system.

For them, the tithe system was under Old Covenant, and applied only to Israel, not to the Christian church, who was under the New Covenant. That was also the reason why our pioners searched in the New Testament, and not took in consideration the books of the Old Testament.

Between 1873 and 1876, there was a revival on the subject of tithing. Several protestant pastors and layman authors, supported the idea that Christian should never gives less than 10% because the hebrew people gave more than 10%. In 1876, Thomas Kane, a Chicago businessman and also prebiterian layman, wrote a pamphlet and sent it out to 75% of evangelical pastors in the United States.

That same year 1876, the General Conference session adopted the Tithe & Offerings system, inviting the members of the church to give a 10% as tithe, and free will offerings.  It is interesting to know that the president of the General Conference  that year was James White, who supported the concept that the levitical  tithe was also good for Christian church. Since that year until today, for Seventh-day Adventist Church, Systematic Benevolence means tithes and offerings.

The Israel system of tithes and offerings was designed by God, and include three components:

1. The first tithe (called the Levitical tithe), was going to the maintenance of the Levites and was administered by the Levites. 27:30
2. The second tithe (known as Festival tithe) support the annual feast in Jerusalen and personal charity. Dt. 14:22-29.
3. The offerings were part of the worship, and support the operation of the sanctuary.

The Sanctuary was fundamental to Israel. Pointed to God as the most important in the life of human beings. God decided that the Levites were responsible for the care of the sanctuary and the eleven tribes of Israel, bring to God a tithe, to be used for the support of the Levitical ministry.

There was no confusion in differentiating the two tithes. Ma’aser rishon was the Levitical tithe, and ma’aser sheni was the second tithe. The purpose of the second tithe that was practiced in Israel in Old Testament times is explained in the book Patriarchs and Prophets by E.G. White, chapter 51, entitled ‘God’s Care for  the Poor’.

By 1,445 B.C.E., there was no social security system among the different nations as we see today in most countries of the world. God included in its design to Israel, a second tithe, tithe that not only supported the annual convocations in Jerusalen, but allowed Jewish families to help there brothers, specially the widow, the poor, the stranger.

In this way, the ancient Israel was practicing what Jesus said: ‘Love the Lord your God…and love your neighbor as yourself. On these two commandments hang all the Law and the Prophets’ Mt. 22:37-40

Summary: The secret things belong to the Lord our God, but those things which are revealed belong to us and to our children.  Deut. 29:29 We need to recognize that there are differences between Aaronic Priesthood, and Melchizedeck Priesthood. In OT we see one nation-one language-one sanctuary. The transition from Israel to Christian church occurred between 27 and 70 c. e.