All should remember that God's claims upon us underlie every other claim. He gives to us bountifully, and the contract which He has made with man is that a tenth of his possessions shall be returned to God. The Lord graciously entrusts to His stewards His treasures, but of the tenth He says: This is Mine. Just in proportion as God has given His property to man, so man is to return to God a faithful tithe of all his substance. This distinct arrangement was made by Jesus Christ Himself.

This work involves solemn and eternal results, and it is too sacred to be left to human impulse. We should not feel free to deal with this matter as we choose. In answer to the claims of God, regular reserves should be set apart as sacred to His work.