<?xml version="1.0" encoding="UTF-8"?>
<!DOCTYPE ThML PUBLIC 
    "-//CCEL/DTD Theological Markup Language//EN"
    "http://www.ccel.org/dtd/ThML10.dtd">
<!--
<?xml-stylesheet type="text/xml"
    href="http://www.ccel.org/ss/thml.html.xsl" ?>
<?xml-stylesheet type="text/xsl"
    href="http://www.ccel.org/ss/thml.html.xsl" ?>
-->
    
<!-- Copyright Christian Classics Ethereal Library -->
<ThML>
<ThML.head>

<generalInfo>
	<description>In his book <i>Tithing</i>, A.W. Pink uses 
the Bible as a guide to Christian giving.  In Leviticus, 
the Mosaic Law was given to God's people, and the 
obligation to tithe was clearly stated within it.  But 
Pink shows us that even long before the Law was handed 
down at Sinai, God's people tithed in the form of 
sacrifices.  Pink notes several passages in the Old and 
New Testament where God shows his disappointment with 
those who fail to give back to him.  In the New Testament, we see that 
God places today's Christians under an even stronger obligation to 
tithe.  Pink speaks directly to those who, as a result of their 
ignorance, laziness, financial distress, or pride believe that the call 
to tithe does not apply to them.  Pink gives these readers practical 
advice which helps make tithing meaningful and 
manageable.<br /><br />Emmalon Davis<br />CCEL Staff Writer </description>
	<pubHistory />
	<comments />
</generalInfo>

<printSourceInfo>
	<published />
</printSourceInfo>

<electronicEdInfo>
	<publisherID>ccel</publisherID>
	<authorID>pink</authorID>
	<bookID>tithing</bookID>
	<workID>tithing</workID>
	<bkgID>tithing_(pink)</bkgID>
	<version>1.0</version>
	<series />

	<DC>
		<DC.Title>Tithing</DC.Title>
		<DC.Creator sub="Author" scheme="short-form">A.W. Pink</DC.Creator>
		<DC.Creator sub="Author" scheme="file-as">Pink, A.W. (1886-1952)</DC.Creator>
		<DC.Publisher>Grand Rapids, MI: Christian Classics Ethereal Library</DC.Publisher>
		<DC.Subject scheme="LCCN" />
		<DC.Subject scheme="ccel">All;</DC.Subject>
		<DC.Date sub="Created">2007-11-01</DC.Date>
		<DC.Type>Text.Monograph</DC.Type>
		<DC.Format scheme="IMT">text/html</DC.Format>
		<DC.Identifier scheme="URL">/ccel/pink/tithing.html</DC.Identifier>
		<DC.Source />
		<DC.Source scheme="URL" />
		<DC.Language scheme="ISO639-3">eng</DC.Language>
		<DC.Rights />
	</DC>

</electronicEdInfo>



<style type="text/css">
.title	{ font-size:xx-large; padding-top:.5em }
.sc	{ font-variant:small-caps }
</style>

<style type="text/xcss">
<selector class="title">
  <property name="font-size" value="xx-large" />
  <property name="padding-top" value=".5em" />
</selector>
<selector class="sc">
  <property name="font-variant" value="small-caps" />
</selector>
</style>


</ThML.head>
<ThML.body>

<div1 title="Title Page" prev="toc" next="ii" id="i">
<div class="Center" style="font-family:Helvetica,Arial,sans-serif;" id="i-p0.1">
    <div class="sc" id="i-p0.2">
	<div style="font-family:Times,serif;" class="title" id="i-p0.3">TITHING</div>
	<div style="padding-top:4em" id="i-p0.4">—BY—</div>
	<div id="i-p0.5">Arthur W. Pink</div>
	<div style="padding-top:3em" id="i-p0.6">This book is in the public domain.</div>
    </div>
</div>
<pb n="i" id="i-Page_i" />

</div1>

<div1 title="Part 1" prev="i" next="iii" id="ii">

<h1 id="ii-p0.1">Part 1</h1>
<p id="ii-p1">There are few subjects on which the Lord's own people are more
astray than on the subject of giving. They profess to take the
Bible as their own rule of faith and practice, and yet in the
matter of Christian finance, the vast majority have utterly ignored
its plain teachings and have tried every substitute the carnal mind
could devise; therefore it is no wonder that the majority of
Christian enterprises in the world today are handicapped and
crippled through the lack of funds. Is our giving to be regulated
by sentiment and impulse, or by principle and conscience? That is
only another way of asking, Does God leave us to the spirit of
gratitude and generosity, or has He definitely specified His own
mind and particularized what portion of His gifts to us are due to
Him in return? Surely God has not left this important matter
without fully making known His will! The Bible is given to be a
lamp unto our feet and therefore He cannot have left us in darkness
regarding any obligation or privilege in our dealings with Him or
His with us.</p>
<h2 id="ii-p1.1">Tithing in the Old Testament</h2>
<p id="ii-p2">At a very early date in the history of our race God made it
known that a definite proportion of the saint's income should be
devoted to Him who is the Giver of all. There was a period of
twenty-five centuries from Adam until the time that God gave the
law to Israel at Sinai, but it is a great mistake to suppose that
the saints of God in those early centuries were left without a
definite revelation, without a knowledge of God's will regarding
their obligations to Him, and of the great blessings which resulted
from a faithful performance of their duties. As we study carefully
the book of Genesis we find clear traces of a primitive revelation,
an indication of God's mind to His people long before the system of
legislation that was given at Sinai (see <scripRef id="ii-p2.1" passage="Gen. 18:19" parsed="|Gen|18|19|0|0" osisRef="Bible:Gen.18.19">Gen. 18:19</scripRef>); and that
primal revelation seems to have centered about three things: 1. The
offering of sacrifices to God. 2. The observance of the Sabbath. 3.
The giving of tithes.</p>
<p id="ii-p3">While it is perfectly true that today we are unable to take the
Bible and place our finger upon any positive enactment or
commandment from God that His people, in those early days, should
either offer sacrifices to Him or keep the Sabbath or give the
tithe (there is no definite "Thus saith the Lord" recorded
concerning any one of these three things), nevertheless, from what
is recorded we are compelled to assume that there must have been
such a commandment given: compare <scripRef id="ii-p3.1" passage="Genesis 26:5" parsed="|Gen|26|5|0|0" osisRef="Bible:Gen.26.5">Genesis 26:5</scripRef>.</p>
<h2 id="ii-p3.2">The Offering of Sacrifices to God</h2>
<p id="ii-p4">Take first of all the presenting of sacrifices to God. Is it
thinkable that man would ever have presented blood to Deity if he
had never first received a command to so do? Do you imagine it
would ever have occurred to the human mind itself to have brought a
bleeding animal to the great Creator? And yet we <pb n="1" id="ii-Page_1" />find in the very
earliest times that Abel, Noah, Abraham, presented bleeding
offerings unto Jehovah—clearly presupposing that God had
already made it known that such was His will for His creatures:
that the Most High required just such an offering: see <scripRef id="ii-p4.1" passage="Hebrews 11:4" parsed="|Heb|11|4|0|0" osisRef="Bible:Heb.11.4">Hebrews 11:4</scripRef>
and compare <scripRef id="ii-p4.2" passage="Romans 10:17" parsed="|Rom|10|17|0|0" osisRef="Bible:Rom.10.17">Romans 10:17</scripRef>.</p>
<h2 id="ii-p4.3">The Sabbath</h2>
<p id="ii-p5">Take again the Sabbath. There is little in the early pages of
Scripture to directly show us that God Himself appointed one day in
seven, and that He made it a law that all of His creatures should
so observe it; and yet there are clear indications that such must
have been the case, or otherwise we cannot explain what follows.
When God gave the ten commandments to Israel at Sinai, in the
fourth commandment He did not tell Israel to keep the Sabbath; He
commanded them to remember the Sabbath day, which clearly implies
two things: that at an earlier date the mind of God concerning the
Sabbath had been revealed, but, that their forefathers had
forgotten: see <scripRef id="ii-p5.1" passage="Ezekiel 20:5-8" parsed="|Ezek|20|5|20|8" osisRef="Bible:Ezek.20.5-Ezek.20.8">Ezekiel 20:5-8</scripRef>, and compare <scripRef id="ii-p5.2" passage="Exodus 16:27" parsed="|Exod|16|27|0|0" osisRef="Bible:Exod.16.27">Exodus 16:27</scripRef>, <scripRef passage="Exodus 16:28" id="ii-p5.3" parsed="|Exod|16|28|0|0" osisRef="Bible:Exod.16.28">28</scripRef>.</p>
<h2 id="ii-p5.4">The Tithe</h2>
<p id="ii-p6">The same is true in connection with the tithe. At this day we
are unable to go back to the earliest pages of Scripture and put
our finger upon a "Thus saith the Lord," a definite commandment
where Jehovah specified His will and demanded that His people
should render a tenth of all their increase unto Him; and yet as we
take up the book of Genesis we cannot account for what is there,
unless we presuppose a previous revelation of God's mind and a
manifestation of His will upon the point.</p>
<p id="ii-p7">In <scripRef id="ii-p7.1" passage="Genesis 14:20" parsed="|Gen|14|20|0|0" osisRef="Bible:Gen.14.20">Genesis 14:20</scripRef> it is written, "And he gave him tithes of all."
Abraham gave tithes unto Melchizedek. We are not informed why he
did so. We are not told in previous chapters that God had commanded
him to do so, but the fact that he did so clearly denotes that he
was acting in accordance with God's will and that he was carrying
out His revealed mind.</p>
<h2 id="ii-p7.2">The Tithe in <scripRef id="ii-p7.3" passage="Genesis 28:19-22" parsed="|Gen|28|19|28|22" osisRef="Bible:Gen.28.19-Gen.28.22">Genesis 28:19-22</scripRef></h2>
<p id="ii-p8">We will begin at verse 19 to get the context: "And he called the
name of that place Bethel." You remember the circumstances. This
was the night when Jacob was fleeing from Esau, a fugitive from
home, starting out to Laban's; and that night while he was asleep
he had the vision. "And Jacob vowed a vow, saying, If God will be
with me, and will keep me in the way that I go, and will give me
bread to eat, and raiment to put on, so that I come again to my
father's house in peace; then shall the Lord be my God: and this
stone, which I have set for a pillar, shall be God's house: and of
all that Thou shalt give me I will surely give the tenth unto
Thee." Here again we have the tithe. Jacob vowed that in return for
the Lord's temporal blessings upon him, he would render a tenth in
return unto the Lord. We are not told why he selected that
percentage; we are not told why he should give a tenth; but the
fact that he did determine so to do, intimates there had previously
been a revelation of God's mind to His creatures, and particularly
to His people, that one-tenth of their income should be devoted to
the Giver of all.</p><pb n="2" id="ii-Page_2" />
<h2 id="ii-p8.1">The Tithe in the Mosaic Law</h2>
<p id="ii-p9">When we come to the Mosaic law, we find that the tithe was
definitely and clearly incorporated into it. "And all the tithe of
the land, whether of the seed of the land, or of the fruit of the
tree, is the Lord's: it is holy unto the Lord. And if a man will at
all redeem ought of his tithes, he shall add thereto a fifth part
thereof. And concerning the tithe of the herd, or of the flock,
even of whatsoever passeth under the rod, the tenth shall be holy
unto the Lord" (<scripRef id="ii-p9.1" passage="Lev. 27:30-32" parsed="|Lev|27|30|27|32" osisRef="Bible:Lev.27.30-Lev.27.32">Lev. 27:30-32</scripRef>). Notice the twice-repeated
expression concerning the tithe, that it was "holy unto the Lord."
That is to say, God reserves to Himself, as His exclusive right, as
His own, one-tenth of that which He has given to us. It is "holy"
unto the Lord.</p>
<p id="ii-p10">This anticipates a point which may have been exercising some
minds. When we say that one-tenth of our gross income belongs to
the Lord doubtless some are inclined to say that all of our income
belongs to Him; that everything we have has been given us by God;
that nothing is our own in the full sense of the word, it is all
His. This is perfectly true in one sense, but not so in another. In
one sense it is true that all of our time belongs to God, that it
is not ours, and we shall yet have to give an account of every idle
moment; but in another real sense it is also true that God has set
apart one-seventh of our time as being holy unto Him. That is to
say, it has been set apart for a sacred use; it is not ours to do
with as we please. The Sabbath is not a day for doing our own
pleasure, it is a day that has been appointed and singled out by
God as being peculiarly His—holy unto Him—one-seventh
of our time spent in His service. And here in <scripRef id="ii-p10.1" passage="Leviticus 27:30-32" parsed="|Lev|27|30|27|32" osisRef="Bible:Lev.27.30-Lev.27.32">Leviticus 27:30-32</scripRef>
we are told that the tithe is holy unto the Lord. That is to say,
one-tenth is not our own personal property at all: it does not
belong to us in the slightest; we have no say-so about it
whatsoever it is set apart unto a holy use: it is the Lord's and
His alone.</p>
<h2 id="ii-p10.2">Support of the Priestly Family in the Old Testament</h2>
<p id="ii-p11">"And the Lord spake unto Moses, saying, Thus speak unto the
Levites, and say unto them, When ye take of the children of Israel
the tithes which I have given you from them for your inheritance,
then ye shall offer up an heave offering of it for the Lord, even a
tenth part of the tithe" (<scripRef id="ii-p11.1" passage="Num. 18:25" parsed="|Num|18|25|0|0" osisRef="Bible:Num.18.25">Num. 18:25</scripRef>, <scripRef passage="Num 18:26" id="ii-p11.2" parsed="|Num|18|26|0|0" osisRef="Bible:Num.18.26">26</scripRef>). From this we learn that
the support of the priestly family in the Old Testament was not
left to the whims of the people, or as to how they "felt led" to
give. God did not leave it for them to determine. The support of
the priestly family was definitely specified. The priestly family
was to derive their support out of one-tenth of all that the other
tribes received from their annual increase, and the priests
themselves were required to take one-tenth of all out of their
portion and present it to the Lord. There were no exceptions to the
rule.</p>
<p id="ii-p12">Those who have read through the historical books of Scripture
know full well how miserably Israel failed to obey this law after
they had settled down in the land, how that almost every
fundamental precept and statute of the legislation that Jehovah
gave to Moses was disregarded by them. But what is very significant
is this, that in each great revival of godliness that Jehovah sent
unto<pb n="3" id="ii-Page_3" /> Israel, tithing is one of the things that is mentioned as
being renewed and restored among them.</p>
<p id="ii-p13">First of all let us turn to <scripRef id="ii-p13.1" passage="2 Chronicles 30" parsed="|2Chr|30|0|0|0" osisRef="Bible:2Chr.30">2 Chronicles 30</scripRef>. This chapter
records a great revival that took place in the days of Hezekiah.
There had been a time of fearful declension in the reigns of the
preceding kings, but in the days of Hezekiah God graciously gave a
blessed revival, and in verse 1 we read: "And Hezekiah sent to all
Israel and Judah, and wrote letters also to Ephraim and Manasseh,
that they should come to the house of the Lord at Jerusalem, to
keep the Passover unto the Lord God of Israel." Things had gotten
into such an awful state that they had not even kept the Passover
for several centuries! But when God works a revival one of its most
prominent features is to cause His people to return to the written
Word. Let us note this carefully. A heaven-sent revival consists
not so much in happy feelings and spasmodic enthusiasm and fleshly
displays, nor great crowds of people in attendance—those are
not the marks of a heaven-sent revival—but when God renews
His work of grace in His churches, one of the first things that He
does is to cause His people to return to the written Word from
which they have departed in their ways and in their practices. This
was what happened in the days of Hezekiah. We read that he wrote
letters to Ephraim and Manasseh that they should come to the house
of the Lord at Jerusalem to keep the Passover unto the Lord God of
Israel. Think of them needing "letters"!! Now read on to Chapter
31, <scripRef passage="2 Chron 31:4-6" id="ii-p13.2" parsed="|2Chr|31|4|31|6" osisRef="Bible:2Chr.31.4-2Chr.31.6">verses 4, 5 and 6</scripRef>, and you will find the tithes mentioned.
"Moreover he commanded the people that dwelt in Jerusalem to give
the portion of the priests and Levites, that they might be
encouraged in the law of the Lord. And as soon as the commandment
came abroad, the children of Israel brought in abundance the first
fruits of corn, wine, and oil, and honey, and of all the increase
of the field; and the tithe of all things brought they in
abundantly. And concerning the children of Israel and Judah, they
also brought in the tithe of oxen and sheep, and the tithe of holy
things which were consecrated unto the Lord their God, and laid
them by heaps" (vv. 4-6). Following which, God markedly blest
them.</p>
<p id="ii-p14">The same thing is true again in the tenth chapter of Nehemiah.
It will be remembered that Nehemiah brings us to a later period in
the history of Israel. Nehemiah records the return of a small
remnant of the people after the nation had been carried away into
captivity, after the seventy years in Babylon was over. Then God
raised up Cyrus to make a decree permitting those who desired to go
back to their own land. In this chapter we find that in the revival
of his day, the tithe is also mentioned: "And we cast the lots
among the priests, the Levites, and the people, for the wood
offering, to bring it into the house of our God, after the houses
of our fathers, at times appointed year by year, to burn upon the
altar of the Lord our God, as it is written in the law: And to
bring the firstfruits of our ground, and the firstfruits of all
fruit of all trees, year by year, unto the house of the Lord: Also
the firstborn of our sons, and of our cattle, as it is written in
the law, and the firstlings of our herds and of our flocks, to
bring to the house of our God, unto the priests that minister in
the house of our God: And that we should bring the firstfruits of
our dough, and our offerings, and the fruit of all manner of<pb n="4" id="ii-Page_4" /> trees,
of wine and of oil, unto the priests, to the chambers of the house
of our God; and the tithes of our ground unto the Levites, that the
same Levites might have the tithes in all the cities of our
tillage" (<scripRef id="ii-p14.1" passage="Neh. 10:34-37" parsed="|Neh|10|34|10|37" osisRef="Bible:Neh.10.34-Neh.10.37">Neh. 10:34-37</scripRef>).</p>
<p id="ii-p15">Now turn to the last book of the Old Testament. Malachi brings
us to a point still later, and shows us how the remnant that had
returned in the days of Nehemiah had also degenerated and
deteriorated and had departed from the word of the law of the Lord;
and, among other things, note the charges that God brings against
Israel in <scripRef id="ii-p15.1" passage="Malachi 3:7" parsed="|Mal|3|7|0|0" osisRef="Bible:Mal.3.7">Malachi 3:7</scripRef>, <scripRef passage="Malachi 3:8" id="ii-p15.2" parsed="|Mal|3|8|0|0" osisRef="Bible:Mal.3.8">8</scripRef>. "Even from the days of your fathers ye
are gone away from Mine ordinances, and have not kept them. Return
unto Me, and I will return unto you, saith the Lord of hosts. But
ye said, Wherein shall we return? Will a man rob God? Yet ye have
robbed Me. But ye say, Wherein have we robbed Thee? In tithes and
offerings." How solemn to notice that in the last chapter but one
of the Old Testament, we are there taught that those who withheld
the "tithe" from Jehovah are charged with having robbed God! Solemn
indeed!</p>
<h2 id="ii-p15.3">The Tithe in the New Testament</h2>
<p id="ii-p16">Only God has the right to say how much of our income shall be
set aside and set apart unto Him. And He has so said clearly,
repeatedly, in the Old Testament Scriptures, and there is nothing
in the New Testament that introduces any change or that sets aside
the teaching of the Old Testament on this important subject.</p>
<p id="ii-p17">Christ Himself has placed His approval and set His imprimatur
upon the tithe. "Woe unto you, scribes and Pharisees, hypocrites!
for ye pay tithe of mint and anise and cummin, and have omitted the
weightier matters of the law, judgment, mercy, and faith: these
ought ye to have done, and not to leave the other undone" (<scripRef id="ii-p17.1" passage="Matt. 23:23" parsed="|Matt|23|23|0|0" osisRef="Bible:Matt.23.23">Matt.
23:23</scripRef>). In that verse Christ is rebuking the scribes and Pharisees
because of their hypocrisy. They had been very strict and
punctilious in tithing the herbs, but on the other hand they had
neglected the weightier matters such as judgment, or justice, and
mercy. But while Christ acknowledged that the observance of justice
and mercy is more important than tithing—it is a "weightier
matter"—while, He says, these they ought to have done,
nevertheless He says, these other ye ought not to have left undone.
He does not set aside the tithe. He places justice and mercy as
being more weighty, but He places His authority upon the practice
of tithing by saying, "These ought ye to have done, and not to
leave the other undone." It is well for us if we by the grace of
God have not omitted justice and mercy and faith: it is well if by
the grace of God those things have found a place in our midst: but
the tithing ought not to have been left undone, and Christ Himself
says so.</p>
<p id="ii-p18">The second passage to be noted is <scripRef id="ii-p18.1" passage="1 Corinthians 9:13" parsed="|1Cor|9|13|0|0" osisRef="Bible:1Cor.9.13">1 Corinthians 9:13</scripRef>, <scripRef passage="1 Corinthians 9:14" id="ii-p18.2" parsed="|1Cor|9|14|0|0" osisRef="Bible:1Cor.9.14">14</scripRef>: "Do ye
not know that they which minister about holy things live of the
things of the temple? and they which wait at the altar are
partakers with the altar? Even so hath the Lord ordained that they
which preach the Gospel should live of the Gospel." The emphatic
words there are, "Even so" in the beginning of the fourteenth
verse. The word "tithe" is not found in these two verses but it is
most clearly implied. In<pb n="5" id="ii-Page_5" /> verse 13 the Holy Spirit reminds the New
Testament saints that under the Mosaic economy God had made
provision for the maintenance of those who ministered in the
temple. Now then, He says, in this New Testament dispensation "Even
so" (v. 14)—the same means and the same method are to be used
in the support and maintaining of the preachers of the Gospel as
were used in supporting the temple and its services of old. "Even
so." It was the tithe that supported God's servants in the Old
Testament dispensation: "even so" God has ordained, and appointed
that His servants in the New Testament dispensation shall be so
provided for.</p>
<p id="ii-p19">Referring next to <scripRef passage="1 Cor 16:1-2" id="ii-p19.1" parsed="|1Cor|16|1|16|2" osisRef="Bible:1Cor.16.1-1Cor.16.2">1 Corinthians 16:1 and 2</scripRef>: here again we find
the word "tithe" does not actually occur, and yet once more it is
plainly implied: the principle of it is there surely enough. "Now
concerning the collection for the saints, as I have given order to
the churches of Galatia, even so do ye. Upon the first day of the
week let every one of you lay by him in store, as God hath
prospered him." Now what does "laying by" imply? Certainly it
signifies a definite predetermined act, rather than a spontaneous
impulse, or just acting on the spur of the moment. Let us look at
this again. "Upon the first day of the week let every one of you
lay by him in store." (v. 2). Why are we told that? Why is it put
that way'? Why use such an expression as "lay by in store"? Clearly
that language points us back to <scripRef id="ii-p19.2" passage="Malachi 3:10" parsed="|Mal|3|10|0|0" osisRef="Bible:Mal.3.10">Malachi 3:10</scripRef>. "Bring ye all the
tithes into the _______" Where? The "storehouse"! That is where the
tithes were to be brought. "Bring ye all the tithes into the
storehouse." Now what does God say here in Corinthians? "Upon the
first day of the week let every one of you lay by him in store."
There is a clear reference here to the terms of <scripRef id="ii-p19.3" passage="Malachi 3" parsed="|Mal|3|0|0|0" osisRef="Bible:Mal.3">Malachi 3</scripRef>, but that
is not all. Look at it again. "Let every one of you lay by him in
store, as God hath prospered him." That signifies a definite
proportion of the income. Not "let every one of you lay by him in
store, as he feels led"; it does not say that, nor does it say "let
every one of you lay by him in store as he feels moved by the
Spirit"; no indeed, it says nothing of the kind. It says, "Let
every one . . . lay by him as God hath prospered him": in a
proportionate way, according to a percentage basis. Now consider!
If my income today is double what it was a year ago and I am not
giving any more to the Lord's cause than I gave then, then I am not
giving "as the Lord hath prospered": I am not giving
proportionately. But now the question arises, What proportion? What
is the proportion that is according to the will of God? "As He hath
prospered him." Can one man bring one proportion and another man
bring another proportion, and yet both of them obey this precept?
Must not all bring the same proportion in order to meet the
requirements of this passage? Turn for a moment to <scripRef id="ii-p19.4" passage="2 Corinthians 8:14" parsed="|2Cor|8|14|0|0" osisRef="Bible:2Cor.8.14">2 Corinthians 8:14</scripRef>: 
"But by an equality, that now at this time your abundance may
be a supply for their want, that their abundance also may be a
supply for your want: that there may be equality." Please note that
this verse occurs in the middle of a chapter devoted to the subject
of giving, and what is to be observed is, that at the beginning of
verse 14 and at the end of it we have repeated the word "equality,"
which means that God's people are all to give the same proportion
of their means and the only proportion that God has specified
anywhere in His Word is that of the tenth, or "tithe."</p><pb n="6" id="ii-Page_6" />
<p id="ii-p20">There is one other passage to be looked at, namely <scripRef passage="Heb 7:5-6" id="ii-p20.1" parsed="|Heb|7|5|7|6" osisRef="Bible:Heb.7.5-Heb.7.6">Hebrews 7:5 and 6</scripRef>: 
"And verily they that are of the sons of Levi, who receive
the office of the priesthood, have a commandment to take tithes of
the people according to the law, that is, of their brethren, though
they come out of the loins of Abraham: But he, whose descent is not
counted from them, received tithes of Abraham, and blessed him that
had the promises." (Notice the order: "received tithes of Abraham,
and blessed him that had the promises"). And without all
contradiction the less is blessed of the better." In the seventh
chapter of Hebrews the Holy Spirit through the apostle Paul is
showing the superiority of Christ's priesthood over the order of
the priesthood of the Levites, and one of the proofs of which He
establishes the transcendency of the Melchizedek order of the
priesthood of Christ was that Abraham, the father of the chosen
people, acknowledged the greatness of Melchizedek by rendering
tithes to him.</p>
<p id="ii-p21">The reference in <scripRef id="ii-p21.1" passage="Hebrews 7" parsed="|Heb|7|0|0|0" osisRef="Bible:Heb.7">Hebrews 7</scripRef> is to what is recorded in <scripRef id="ii-p21.2" passage="Genesis 14" parsed="|Gen|14|0|0|0" osisRef="Bible:Gen.14">Genesis 14</scripRef>,
where we have two typical characters brought before
us—Melchizedek, a type of Christ in three ways: first, in his
person, combining the kingly and the priestly offices; second, a
type of Christ in his names, combining righteousness and peace, for
"Melchizedek" itself means "peace"; and third, a type of Christ in
that he pronounced blessing on Abraham and brought forth bread and
wine, the memorials of his death.</p>
<p id="ii-p22">But not only was Melchizedek there a type of Christ, but Abraham
was also a typical character, a representative character, seen
there as the father of the faithful; and we find he acknowledged
the priesthood of Melchizedek by giving him a tenth of the spoils
which the Lord had enabled him to secure in vanquishing those
kings, and as that is referred to in Hebrews, where the priesthood
of Christ and our blessings from our relations to it and our
obligation to it are set forth, the fact that Abraham paid tithes
to Melchizedek as mentioned there, indicates that as Abraham is the
father of the faithful, so he left an example for us, his children,
to follow—in rendering tithes unto Him of whom Melchizedek
was the type. And the beautiful thing in connection with the
Scripture is that the last time the tithe is mentioned in the Bible
(here in <scripRef id="ii-p22.1" passage="Heb. 7" parsed="|Heb|7|0|0|0" osisRef="Bible:Heb.7">Heb. 7</scripRef>) it links the tithe directly with Christ Himself.
All intermediaries are removed. In the Old Testament the tithes
were brought to the priests, then carried into the storehouse, but
in the final reference in Scripture, the tithe is linked directly
with Christ, showing us that our obligations in the matter are
concerned directly with the great Head of the Church.</p>
<p id="ii-p23">In the above we have only introduced the Scriptures that present
God's mind on this matter. In the following section we will deal
with the subject in an expository and in an argumentative way.</p>
<p id="ii-p24">One evil ever leads to another. God's appointed method for the
financing of the work which He has been pleased to place in our
hands, is that of tithing—the strict setting aside one-tenth
of all we receive, to be devoted to His cause. Where the Lord's
people faithfully do this, there is never any shortage or going
into debt. Where tithing is ignored there is almost always a
deficit, and then the<pb n="7" id="ii-Page_7" /> ungodly are asked to help or worldly methods
are employed to raise money. If we sow the wind, we must not be
surprised if we reap the whirlwind.</p><pb n="8" id="ii-Page_8" />
</div1>

<div1 title="Part 2" prev="ii" next="iv" id="iii">
<h1 id="iii-p0.1">Part 2</h1>
<p id="iii-p1">"Bring ye all the tithes into the storehouse, that there may be
meat in Mine house, and prove Me now herewith, saith the Lord of
hosts, if I will not open you the windows of heaven, and pour you
out a blessing, that there shall not be room enough to receive it"
(<scripRef id="iii-p1.1" passage="Mal. 3:10" parsed="|Mal|3|10|0|0" osisRef="Bible:Mal.3.10">Mal. 3:10</scripRef>).</p>
<p id="iii-p2">Down deep in the heart of every Christian there is undoubtedly
the conviction that he ought to tithe. There is an uneasy feeling
that this is a duty which has been neglected, or, if you prefer it,
a privilege that has not been appropriated. Both are correct.
Possibly there are some who soothe themselves by saying, Well,
other Christians do not tithe. And maybe there are others who say,
But if tithing be obligatory in this present dispensation why are
the preachers silent upon the subject? My friends, they are silent
on a good many subjects today: that does not prove anything.</p>
<p id="iii-p3">In the previous section of this article the attempt was made to
show three things: first, that tithing existed among the people of
God long before the law was given at Sinai and that in the brief
record we have of that early history we learn that Abraham, the
father of the faithful, gave tithes unto Melchizedek, the priest of
the Most High God, and that Jacob, when he had that revelation from
the Lord on his way out to Padan-aram, promised to give a tenth
unto God. Second, we saw that when the law was given the tithe was
definitely and clearly incorporated in it, but, like almost
everything else in that law, Israel neglected it, until, in the
days of Malachi, we find Jehovah expressly telling His people that
they had robbed Him. In the third place, we found that in the New
Testament itself we have both hints and plain teaching that God
requires His people to tithe even now, for tithing is not a part of
the ceremonial law, it is a part of the moral law. It is not
something that has a dispensational limitation, but is something
that is binding on God's people in all ages.</p>
<p id="iii-p4">Now let us go a step farther. Tithing is even more obligatory on
the saints of the New Testament than it was upon God's people in
Old Testament days—not equally binding, but more binding, and
that for two reasons: first, on the principle of "unto whomsoever
much is given, of him shall be much required" (<scripRef id="iii-p4.1" passage="Luke 12:48" parsed="|Luke|12|48|0|0" osisRef="Bible:Luke.12.48">Luke 12:48</scripRef>). The
obligations of God's saints today are much greater than the
obligations of the saints in Old Testament times, because our
privileges and our blessings are greater. As grace is more potent
than law, as love is more constraining than fear, as the Holy
Spirit is more powerful than the flesh, so our obligations to tithe
are greater, for we have a deeper incentive to do that which is
pleasing to God. Listen! The Christian should tithe for the very
same reason he keeps all the other commandments of God, and for the
same reason he keeps the laws of his country—not because he
must do so, but because he desires to<pb n="9" id="iii-Page_9" /> do so. As a law abiding
citizen in the kingdom of God, he desires to maintain the
government of God and to do that which is pleasing in His
sight.</p>
<p id="iii-p5">Again, in proportion as the priesthood of Christ is superior to
the priesthood of Aaron, so are our obligations to render tithes to
Him. The Aaronic priesthood was recognized and owned by Israel
through their payment of the tithe to them. In the seventh chapter
of Hebrews the Holy Spirit has argued the superiority of the
priesthood of Christ, which is after the order of Melchizedek, on
the fact, or on the basis of the fact rather, that Melchizedek
himself received tithes from Abraham. That is the very argument the
Holy Spirit uses there to establish the superiority of the
Melchizedec order of Christ's priesthood. He appeals to the fact as
recorded in <scripRef id="iii-p5.1" passage="Genesis 14" parsed="|Gen|14|0|0|0" osisRef="Bible:Gen.14">Genesis 14</scripRef>, that Melchizedek, who was the type of
Christ, received tithes from Abraham, and argues from that that
inasmuch as Levi was in the loins of Abraham, therefore the
Melchizedek priesthood of Christ is greater than that of Aaron
because Abraham himself paid tithes to Melchizedek, who is a type
of Christ. Therefore, in proportion to the greater blessings and
privileges that we enjoy, we are under deeper obligations to God;
and in proportion as Christ's priesthood is superior to that of the
Levites, so is our obligation the greater to render tithes unto the
Lord today, than that under which His people lived in Old Testament
times.</p>
<h2 id="iii-p5.2">Why God has Appointed Tithing</h2>
<p id="iii-p6">In the next place we wish to suggest a few reasons why God has
appointed tithing. In the first place, as a constant recognition of
the Creator's rights. As our Maker He desires that we should honor
Him with one-tenth of our income. In other words, the tenth is the
recognition of His temporal mercies and the owning that He is the
Giver of them. It is the acknowledgment that temporal blessings
come from Him and are held in trust for Him.</p>
<h2 id="iii-p6.1">Tithing an Antidote Against Covetousness</h2>
<p id="iii-p7">Again. We believe that God has appointed tithing as the solution
of all financial covetousness, for by nature we are full of
covetousness. That is why in the ten commandments God incorporates
"Thou shalt not covet." That is why Christ said to His disciples,
"Beware of covetousness." And tithing has been appointed by God to
deliver us from the spirit of greed, to counteract our innate
selfishness; therefore, it has been designed for our blessing for,
like all of His commandments, none of them is grievous, but
appointed for our own good.</p>
<h2 id="iii-p7.1">Tithing the Solution of Every Financial Problem</h2>
<p id="iii-p8">Again. I believe that God has appointed tithing as the solution
of every financial problem that can arise in connection with His
work. While the children of Israel practiced tithing there was no
difficulty in maintaining the system of worship that God had
appointed. And if God's people today practiced tithing, there would
be an end of all financial straits that are crippling so many
Christian enterprises. No church could possibly be embarrassed
financially where its members tithed. And I believe that that is
the solution of rural church work in thinly populated districts.
Wherever you have ten male Christians you have sufficient to
support a<pb n="9" id="iii-Page_9_1" /> permanent worker in their midst, for no worker should
desire any greater remuneration than the average income of those
supporting him. Therefore, if you have ten male Christians giving
one-tenth of their income, no matter what it may be, you have
sufficient to maintain and sustain a regular worker in their midst.
That is God's solution to the missionary problem. Wherever you have
ten average male Chinese you have a situation where they ought to
be independent and no longer leaning upon the help of God's people
at home. It is a scandal and a shame to see churches in India and
in China today that have been in existence fifty years still
looking to God's people in Australia and England and America for
their financial support. And why is it? Because the teachings of
the Word of God have been neglected. It is because they have never
been taught the foundation of Christian finance. No wonder the
missionary world is calling out today that they are crippled for
lack of funds! They need to be taught scriptural finance. That is
why God appointed tithing. It is the solution of all financial
problems in connection with His work. Where tithing is practiced
there will never be any going into debt.</p>
<h2 id="iii-p8.1">Tithing as a test of Our Faith</h2>
<p id="iii-p9">Now then in the fourth place, God has appointed tithing as a
test of our faith, and for the nourishing and developing of our
faith—especially of the young Christians. Here is a young man
who has just started housekeeping. He professes to trust God with
the enormous matter of his eternal future. He professes to have
confidently left his immortal interests in the hands of God. Well
now, dare he trust God with one-tenth of his income for a year? My
friends, tithing develops in young Christians the spirit of
trusting the Lord in their temporal affairs.</p>
<h2 id="iii-p9.1">Two Objections Anticipated</h2>
<p id="iii-p10">Before coming to the next point let us just anticipate two
objections. When the subject of tithing is brought before the
Lord's people, there are usually a few who are ready to say, Well,
I think it is a man's duty to provide for his own household, for
his own family. Yes, so do I. Scripture says so. There is nothing
wrong in that. I go further. I believe it is perfectly proper for a
young Christian man to desire and to seek after an increasing
income with which to properly support his growing family, but if he
is not a tither he has no guarantee from God that his present
income will even be maintained, let alone enlarged. But the tither
has that guarantee from God, as we shall yet see, unless our eyes
are shut.</p>
<p id="iii-p11">And then perhaps there are some who say, I cannot afford to
tithe, for I have made some investments which have turned out very
badly. Yes, and you are likely to meet with some worse ones if you
continue to rob God! My friends, you need Divine guidance in the
matter of investing, and God won't give that guidance while you are
walking contrary to His revealed will in the matter of church
finance. I am fully persuaded that in the vast majority of cases,
if not all (this may sound harsh: God's Word is piercing and
condemning and rebuking and humbling) that where you have children
of God in middle life or in old age, who are in financial straits,
it is because they robbed God in their earlier years.<pb n="10" id="iii-Page_10" /> Be not
deceived: God is not mocked! If they did not handle to His glory
and use according to His Word the money He did give them, then they
must not be surprised if He withholds from them now: see <scripRef id="iii-p11.1" passage="Jeremiah 5:25" parsed="|Jer|5|25|0|0" osisRef="Bible:Jer.5.25">Jeremiah
5:25</scripRef>! There is a cause for every effect. There is an explanation to
all things right here in the Word of God, too.</p>
<h2 id="iii-p11.2">"Proving God"</h2>
<p id="iii-p12">Now let us come at closer grips with the text itself. There are
three things I wish you to notice carefully. "Bring ye all the
tithes into the storehouse, that there may be meat in Mine house,
and prove Me now herewith, saith the Lord of hosts" (<scripRef id="iii-p12.1" passage="Mal. 3:10" parsed="|Mal|3|10|0|0" osisRef="Bible:Mal.3.10">Mal. 3:10</scripRef>). My
friends, that is a startling expression. It is a remarkable
expression. God says, "Prove Me." Those words mean this: Place the
Almighty on trial (and it would be sin, it would be positively
wicked, for any creature to do so unless he was definitely
commanded so to do). "Prove Me now herewith"—with the tithe.
In other words, our text tells us to put God to the proof, to test
Him out and see what He will do. We are bidden to give Him
one-tenth of our income and then to see whether He will let us be
the loser or not. "Prove Me now herewith." I tell you, my friends,
my soul is overwhelmed by the amazing condescension of the Most
High to place Himself in such a position. God allows Himself to be
placed on trial by us, and tithing is a process of proof. Tithing
is a means whereby we can demonstrate in the material realm the
existence of God and the fact of His governor-ship over all
temporal affairs. If you have any shadow of doubt in your mind and
heart as to whether or not God exists, or as to whether or not He
controls all temporal affairs, you can have that doubt removed by
an absolute demonstration of the actuality of God's existence and
of His control over temporal affairs. How? By regularly,
faithfully, systematically giving Him one-tenth of your gross
income, and then seeing whether He will let you be the loser or
not: proving whether He does honor those who honor Him: proving
whether He will allow Himself to be any man's debtor. He says,
"Prove Me, prove Me, put Me to the test." You trembling, fearful
saints, never mind if your income is only $1 a day, and you have to
scheme and scratch and strain to make both ends meet. Take
one-tenth away and devote it to the Lord, and then see if He will
remain your debtor. "Prove Me now herewith," He says. Try Me out
and see whether I am worthy of your confidence; put Me to the test
and see whether I will disappoint your faith. As we said above, God
has appointed tithing as a test of faith, for the development of
faith; and if the young Christian would only start by proving God
in the material realm, testing Him out in His own appointed way,
what a confirmation it would be! How it would enable him to trust
God in temporal things—which is one of the hardest things
that the average Christian finds to do.</p>
<h2 id="iii-p12.2">"The Windows of Heaven" Opened</h2>
<p id="iii-p13">Now coming again to the text. Notice the expression, "Prove Me
now herewith, saith the Lord of hosts, if I will not open you the
windows of heaven." What does He mean by that? "And see if I will
not open the windows of heaven." What does He mean? Now Scripture
always interprets Scripture. If you will go back to the seventh
chapter of Genesis, verses 11 and 12, you will find that identical<pb n="11" id="iii-Page_11" />
expression used there, and it explains the force of it here in
<scripRef id="iii-p13.1" passage="Malachi 3" parsed="|Mal|3|0|0|0" osisRef="Bible:Mal.3">Malachi 3</scripRef>. Read <scripRef id="iii-p13.2" passage="Genesis 7:11" parsed="|Gen|7|11|0|0" osisRef="Bible:Gen.7.11">Genesis 7:11</scripRef>: "In the six hundredth year of Noah's
life, in the second month, the seventeenth day of the month, the
same day were all the fountains of the great deep broken up, and
the windows of heaven were opened. And the rain was upon the earth
forty days and forty nights." Now the same expression that is used
in <scripRef id="iii-p13.3" passage="Genesis 7" parsed="|Gen|7|0|0|0" osisRef="Bible:Gen.7">Genesis 7</scripRef> in connection with the Deluge is used here in <scripRef id="iii-p13.4" passage="Malachi 3" parsed="|Mal|3|0|0|0" osisRef="Bible:Mal.3">Malachi
3</scripRef> in connection with the return, the response, the blessings that
God has promised to those that honor Him with their substance, by
devoting a tithe to His service. In other words, that expression
"open the windows of heaven" signifies an abundant outpouring. Now
listen! That does not mean an abundant spiritual blessing. It does
not mean that at all, for spiritual blessings cannot be purchased.
You ask, Can temporal? In one sense, yes. Certainly they can in the
sense that God has promised that we shall reap what we have sown;
in the sense that He has promised to honor those who honor Him; in
the sense that He promised a bountiful return to a bountiful giver.
Certainly! Just in the same way that He has promised length of days
to those who honor their parents when they are children. That is a
blessing that is purchased! Now then, listen! When God has promised
to open the windows of heaven and pour out a blessing, it is not a
spiritual one, it is a temporal one. He promises an increase in
your income. Of course He does. Do you suppose Almighty God would
be your debtor? Do you suppose the Most High would allow you to be
the loser because you are faithful to His Word and obedient to His
will and give Him a tenth of your income? Why, of course not. And
we say again, the great reason why so many of God's people are poor
is because they have been unfaithful with the money that God gave
them. They robbed GOD! No wonder they have suffered adversities and
misfortunes. No wonder! Some of us need to re-read our Bibles on
the subject of the principles and conditions of temporal
prosperity. Some need to learn that the God of the New Testament is
the God of the Old Testament and that He changes not. God changes
not. God does not vary the principles of His government. The God
who gave bountiful crops to a people in the Old Testament times who
honored Him and kept His Word, is the same God who is on the throne
today, and the same God gives bountiful crops and prosperity in
business to them who honor Him. But those who meet with financial
adversities and financial misfortunes—there is a reason for
it; of course there is. The world calls it "bad luck": they know no
better, but we ought to!</p>
<h2 id="iii-p13.5">"Enough and More Than Enough"</h2>
<p id="iii-p14">It is very obvious the translators did not know what to do with
this text, if you will notice the words they have put in italics.
Look at it as it reads (the last part of <scripRef id="iii-p14.1" passage="Mal. 3:10" parsed="|Mal|3|10|0|0" osisRef="Bible:Mal.3.10">Mal. 3:10</scripRef>): "I will open
the windows of heaven and pour you out a blessing, that (now leave
out the words in italics) not enough." The words in italics are not
in the original. They have been supplied by the translators and
they had to supply more words in the last clause than were actually
there, which shows they did not know what to do with it. The Hebrew
as nearly as I can get it in the original means, "there shall be
enough and more than enough." That does not vary very much from the
rendering of the translators. In other words it means, "The liberal<pb n="12" id="iii-Page_12" />
soul shall be made fat." Turn for a moment to <scripRef id="iii-p14.2" passage="2 Chronicles 31" parsed="|2Chr|31|0|0|0" osisRef="Bible:2Chr.31">2 Chronicles 31</scripRef> and
notice now the tenth verse: "And Azariah the chief priest of the
house of Zadok answered him, and said, Since the people began to
bring the offerings into the house of the Lord, we have had enough
to eat, and have left plenty: for the Lord hath blessed His people;
and that which is left is this great store." Now if you read the
preceding verses you will find it was when the tithe was restored
in that revival in the days of Hezekiah; and here we are told that
since the people brought their offerings (their tithes) into the
Lord's house there was not only enough, but there was more than
enough; there was a great store left over! It is ever thus when we
faithfully honor God with our substance! John Bunyan wrote:</p>

<verse id="iii-p14.3">
<l class="t2" id="iii-p14.4">"There was a man,</l>
<l class="t2" id="iii-p14.5">Some called him mad;</l>
<l class="t2" id="iii-p14.6">The more he gave,</l>
<l class="t2" id="iii-p14.7">The more he had."</l>
</verse>

<h2 id="iii-p14.8">Practical Suggestions</h2>
<p id="iii-p15">In closing I want to give you a few practical suggestions. They
are very important and they are very simple. In the matter of
tithing, Christian friends, be just as strict, and careful and
systematic as you are in business matters, in fact, even more so,
for it is not the world's money and it is not your own, but it is
the Lord's money which is involved. Now do not trust to memory.
There are some Christians who say, Well, I have never bothered to
keep any records, but I am quite sure that if I had done so, I
should find that I had given at least a tenth to the Lord. Some of
you might be surprised to find—if you did keep a record and
looked it up—how much short of the tenth you had given!</p>
<p id="iii-p16">In the first place I would suggest this. Form the habit of
taking out one-tenth from all the money that you receive either as
wages or gifts. Subtract one-tenth and put it into a separate bag,
or box, or purse. That is what it means when it says in <scripRef id="iii-p16.1" passage="1 Corinthians 16" parsed="|1Cor|16|0|0|0" osisRef="Bible:1Cor.16">1
Corinthians 16</scripRef>, "laying by in store." And that box or purse is the
Lord's, not yours. It is holy unto Him. Form the habit of taking
out a tenth from all you receive, putting it into a separate
compartment belonging to the Lord.</p>
<p id="iii-p17">In the second place, get a small book, a cheap notebook, and on
one page put down all your receipts (it will not take some of you
very long—one entry, I suppose, at the end of the week) and
on the other page put down the disbursement of God's "tithe."</p>
<p id="iii-p18">And then in the third place make it a matter of definite prayer
to God to guide you in the disbursement as to where He would have
you use the money that belongs to Him. It is not yours; it is His;
for remember you have not even begun to give at all until you have
first paid your tithe. Giving comes in afterwards. The tithe is the
Lord's. That is His. That is not yours to give at all; that belongs
to the Creator. You have not begun to give until you have done your
tithing.</p><pb n="13" id="iii-Page_13" />
<h2 id="iii-p18.1">A Testimony</h2>
<p id="iii-p19">Now in the last place I just want to quote an extract clipped
from a religious magazine published in England. In that magazine
there has been going on for some time a correspondence, a number of
letters, and the subject has been the unemployment in England among
the Lord's people. Here is the testimony of one who has written to
that paper:</p>
<p id="iii-p20">"Twenty-five years ago, being influenced by reading the life of
George Muller, I was led to give a tenth of my income to the Lord.
I think I was earning 6£ ($1.50) a week at the time. The
first few years I found it sometimes a sacrifice. One shilling out
of ten seemed a lot. But it became such a habit with me to divide
at once and put away the Lord's tenth that for years it has been no
sacrifice. Now what is the result? This: I have proved the truth
that Him that honoreth Me I will honor. All through the war, and
since, I have experienced no poverty. Though a shop assistant and
now over forty (it is a woman that is writing) I have been away ill
only one week in twenty-five years. What makes it even more
wonderful is that after twenty I became slightly deaf and this has
increased (and they do not want deaf assistants to wait on people
in a shop, do they?) and yet, praise the Lord, I am still holding
my situation. When I read of so many other sad cases of
unemployment I praise the Lord for His mercy to me."</p>
<p id="iii-p21">One testimony like that is worth twenty arguments. And, my
friends, I want to bear my own witness that after twenty years'
experience and observation I have proven the truth of our text that
God does open the windows of heaven and that He does give more than
enough in response to simple obedience to Him.</p>
<p id="iii-p22">"Prove Me now herewith." That is God's challenge to you. God
dares you to test Him out in the financial realm. You profess to
have faith in Him, to trust your soul into His keeping; now He
challenges you to see whether you have faith enough to just trust
Him with one-tenth of your income for a year, for mind you, in the
case of the children of Israel it was a matter of waiting very
nearly twelve months for any returns. They were farmers. You test
the Lord out for twelve months. You wait a reasonable length of
time, and then see whether He lets you be the loser or not. "Prove
Me now herewith." That is God's challenge to your faith. O brethren
and sisters, do so and see if He will not open you the windows of
heaven, and pour you out such a blessing that there shall be
"enough and more than enough."</p>
</div1>


<div1 title="Indexes" prev="iii" next="iv.i" id="iv">
<h1 id="iv-p0.1">Indexes</h1>

<div2 title="Index of Pages of the Print Edition" prev="iv" next="toc" id="iv.i">
  <h2 id="iv.i-p0.1">Index of Pages of the Print Edition</h2>
  <insertIndex type="pb" id="iv.i-p0.2" />



<div class="Index">
<p class="pages"><a class="TOC" href="#i-Page_i">i</a> 
<a class="TOC" href="#ii-Page_1">1</a> 
<a class="TOC" href="#ii-Page_2">2</a> 
<a class="TOC" href="#ii-Page_3">3</a> 
<a class="TOC" href="#ii-Page_4">4</a> 
<a class="TOC" href="#ii-Page_5">5</a> 
<a class="TOC" href="#ii-Page_6">6</a> 
<a class="TOC" href="#ii-Page_7">7</a> 
<a class="TOC" href="#ii-Page_8">8</a> 
<a class="TOC" href="#iii-Page_9">9</a> 
<a class="TOC" href="#iii-Page_9_1">9</a> 
<a class="TOC" href="#iii-Page_10">10</a> 
<a class="TOC" href="#iii-Page_11">11</a> 
<a class="TOC" href="#iii-Page_12">12</a> 
<a class="TOC" href="#iii-Page_13">13</a> 
</p>
</div>



</div2>
</div1>




</ThML.body>
</ThML>
