systematic application of a portion of income to the advancement of the
Kingdom._ Giving should be _regular_. All educational processes are made
effective by continuous repetition. The needs of the work are also
regular and therefore call for regular contributions. This application
of a portion of income should be _stated_. It is a definite transaction
with a real personal God. It involves amounts, totals and increments. It
should be _worshipful_, remembering who he is to whom we bring the
returns of our labor, and in order that there may be the largest
blessing every offering should be an act of worship. It should be
_sacrificial_, bearing in mind that no fraction set aside can exhaust
our responsibility or express the depth of true love for God.

_Biblical and extra-Biblical history point to the setting aside of the
tenth of the income as a minimum, and indicate a divine sanction of
the practise and the amount._ The tenth and _Beyond_ is the Bible
rule! The Old Testament emphasis is on the _Tithe_, the New Testament
emphasis is on _The Beyond_. The Old Testament asks a tenth, the New
Testament demands less but expects more. The one tenth tests our
obedience, the nine tenths tests our consecration. The Old Testament
principle is, "The tithe is the Lord's." The New Testament principle
is, "He that forsaketh not all that he hath cannot be my disciple."

If the adoption of any principles of stewardship are to be adequate,
every man must finally go the whole length as expressed in the words
of Jesus just stated. The sooner this is done the better, but the full
conception of stewardship breaks into life gradually with most men and
a large majority begin by setting aside a small proportion of income.
The adoption of a regulative principle, even though inadequate at
first, is a powerful spiritual force in a man's life. When the
practise of systematic and proportionate giving is begun, the first
important step is taken which often leads to complete devotion to God.

_There should be careful, intelligent, personal, and prayerful
consideration of the uses to be made of the money thus regularly set
aside. This will require study not only of the local situation, but
also of the missionary and benevolent work of the Church._ This
principle provides for a thorough-going educational process and is
indispensable if the Church is to improve her great opportunity.
Individuals, churches, nations cannot come to the highest efficiency
wi