The sweep of the facts is broad. The conclusions are inevitable. The tithe is universal. Its duty remains to be performed. It seems an unnecessary trespass on time and patience to try to meet all the quibbles that may be started. It is not time for sentiment, nor is it well to bring in the poor, as if God did not know how to provide for them. Pastors know that the poor are not the grumblers. Many complain against the law that the one-seventh of time is God’s. The Sabbath is not counted a burden, neither is it annulled on that account. Complaint settles nothing. People complain of everything under the sun and often of things above the sun. We are not called upon to adjust the relations of capital and labor which make the Sabbath and the Tithe an oppression (if you please to call them such), in order to prove the obligation of the Sabbath and the Tithe. One-seventh of time and one-tenth of money belong to the Lord. Who takes either for his own robs God, His word being witness. The same question arises as to why both are not more distinctly taught in the New Testament. Both are old and well established. Each is a minimum demanded without reservation. If this be not true of the tithe, then there is no law governing that grace of God in which we are to abound, unless it be that we should hold with some of the Fathers that “those who have received liberty should set aside all their possessions for the Lord’s purpose.” This is the only other method that has the much demanded New Testament approval, so far as amount is concerned. I do not find even our brethren who are so strenuous for New Testament teaching and practice, falling over themselves to adopt this method. Our own denomination is reckoned as a liberal one, but counting its income according to government reports which place the average income of every man, woman, and child at 55 cents per day, we have never paid for all purposes more than one-third of one-tenth of our income into the Lord’s treasury. Some other branches of the Church may be a little better, but many of them are unquestionably worse. Well might Chrysostom exclaim, “O what a shame! that what was no great matter among the Jews should be pretended to be such among Christians!” Instead of giving a tithe, we fall so far below it that the tithe actually seems visionary to us. The most careful calculations show very clearly that God knows how much money he wants for His work and that with the tithe of the Church’s income at present, the world could be evangelized in this generation. The early Christians gave often all their means and all their time. We complain of one-seventh of time and one-tenth of money. If the Jews could give 25 per cent from the produce of Judean hills and valleys, why cannot we give cheerfully at least one-tenth to the kingdom of Him who though He was rich yet for our sakes became poor that we through His poverty might be rich? He who falls below one-fourth gives less than the Jew.