Date of Award


Document Type


Degree Name

Master of Arts


Seventh-day Adventist Theological Seminary


Religion, MA

First Advisor

Laurențiu Ionescu

Second Advisor

Laurențiu Florentin Moț

Third Advisor

Zoltan Szallos-Farkas


The Topic

The research will present the evolution of the system of tithes and offerings, starting from biblical times to the history of the Seventh-day Adventist Church, as well as the theology behind it.

The Purpose

The purpose of the study is not only to discover the history and theology underlying the system of tithes and offerings, but also to emphasize the universal nature of this system.

The Source

The research involved both the consultation of specialized literature, as well as the study of primary written sources, in this case the available documents and archives regarding financial resources throughout the history of Adventism. Considering the multitude of primary written sources identified, from all of them we have selected the documents of a financial nature that address the emergence, development and evolution of the system of tithes and offerings within the Adventist Church.


The advent movement was against any form of organization, considering it Babylon. If at the beginning there was no donation plan by which the work could be supported, everything depending on the goodwill of the believers or listeners. In 1859, the systematic benevolence plan was adopted. The Bible study of 1878 was the one that established the universal nature of the tithe. For Adventists the tithe is sacred and must be used for the advancement of the work. God is the Owner of all things, while men are called their administrators. Through tithes and offerings, people acknowledge God's ownership.

Subject Area

Seventh-day Adventists--Finance; Christian stewardship--Seventh-day Adventists; Church finance; Tithes

Included in

Religion Commons