I was rejoiced when I learned that Mr. Stewart, the author of the following pages had been studying this subject for years. I urged him to prosecute the work, and publish the results of his investigations and conclusions. I had the pleasure of reading the manuscript before publication. I regard his work as excellent from every standpoint, and the best for “plain people” I have ever seen. It will be both my pleasure and duty to give it the widest possible circulation, and I bespeak for it careful and prayerful reading, more especially on the part of my brother laymen who are seeking to know and do their duty in this the most important practical subject connected with our Christian life under Twentieth Century conditions. _As to the remedy._ There is no immediate remedy in sight. It is simply a question of more light, but light never enters into purposely darkened rooms. In so far as Mr. Stewart’s little volume comes into willing hands it will help take down the shutters and let the light into hitherto darkened rooms. I hope and believe it will also cause many putters-up-of-shutters to hesitate and at least be neutral rather than continue their thus far darkening work. When the teachings of this little volume, and others yet to be published in the light of recent investigations and discoveries have had time to permeate and leaven the thinking Christian public he will be not only a brave, but a rash, professor, or teacher or editor who will at once advertise his ignorance and offend a large proportion of his pupils, or readers, by proclaiming the doctrine that the Tithe is not God’s law for the human race and as enduring as its author. He will not have the courage to teach that it was a Mosaic institution, that it was abolished by Christ, and that Christ intended to substitute in its place as a system of church finance the earnest plea of one of his followers 30 or 40 years later for a generous free-will offering from the churches in Corinth to relieve the needs of suffering fellow Christians in another city. A natural question would be--“Do you expect that the character of the teaching of a large majority of the Theological Professors and writing by editors of the religious newspapers, most of them past middle life, will be changed by the change in Christian public opinion on this subject, and that they will become active teachers of the binding obligation of the Tithe?” I have no such hope, but I do hope and expect that they will be neutral and refrain from opposing. My belief is that active opposition and indifference can and will be stayed; but my hope is in the next generation of professors, teachers and preachers, and as a result a generation of laymen and lay-women who will teach and practice that the Tithe is--not was--God’s law for the human race, and that the obligation to pay it is as binding now as it ever was.