Optimising the Financial Ecosystem for Local Mission: A Theological and Organisational Examination of Tithing within the Seventh-day Adventist Church

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Paul Andrew Bourne, PhD, DrPH. Paul A. Scavella, DMin

Abstract

The doctrine and practice of tithing have long served as a foundational financial and spiritual mechanism within Christian communities, particularly within the Seventh-day Adventist Church. This study examines the biblical framework of tithing, its historical implementation, and the contemporary organisational structure governing tithe distribution. Drawing on biblical theology, ecclesiastical policy, and organisational theory, the research evaluates whether the current centralised “storehouse” model optimally supports local mission. Particular attention is given to the concepts of the three biblical tithes, the role of freewill offerings, and the tension between global mission funding and local church empowerment. The study further investigates perceived financial bottlenecks, transparency concerns, and the potential impact of financial decentralisation on member engagement and mission effectiveness. The analysis argues that while the centralised tithe system has historically supported global evangelism, structural adjustments may enhance mission responsiveness at the congregational level. The paper concludes by proposing hybrid financial models and digital stewardship systems that balance global mission needs with strengthened local ministry capacity.

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