August 17, 1972 Vol. 149 No. 33 THE ADVENT REVIEW AND SABBATH HERALD + WEEKLY INTERNATIONAL EDITION /// „, WHY A\w GOO CAN'T REACH SKIP IS NOT a real boy. At least not in the sense of being a specific boy in a specific church, attending a certain church school. No, in that sense, Skip is not real at all. Nor is he patterned after a real boy. But in another sense Skip is real—all too real. For there are Skips in perhaps all our church schools and SKIP academies. There are, I fear, Skips in every Adventist church round the world. There may even be a Skip By RUBY RATZLAFF living near you. God has a special plan for (Continued on page 8) Ruby Ratzlafl, who has been a teacher in India and Lebanon, is now in San Jose, California. EDITOR'S VIEWPOINT Tithe and Social Security ow to pay an honest tithe is somewhat of a ment Social Security coverage, and upon receiving problem for many Christians. Conscience Social Security benefits begin to tithe the benefits Fr wrestles with whether some types of in- immediately on the total amount of the retirement come are "increase," and hence "tithable," or benefits received. whether they are "reimbursed expenses"; whether "Payment made for government Social Security they are "salary," or whether they are "allowances"; coverage during the years accumulates earnings whether they are "business expenses," or whether credit to the individual, determining future dis- they are "personal expenses." And in a constantly ability and retirement benefits, and is not to be com- changing economy, where the government is so pared with income tax and other forms of taxation." much involved with the life of the individual, new In our view, Number 3 is the least satisfactory of problems ever arise. the alternatives, because of the uncertainty of life. REVIEW readers frequently write to the editorial No one has the assurance that he will live long offices asking whether the church has counsel on how enough to receive the benefits of Social Security. If to relate to these new situations. Typical of letters he does not tithe his total income during his earning that involve Social Security questions is the follow- years, this money is lost to the cause. We feel that ing: it is always better to keep current with God. "Since my husband retired we have paid tithe on The method of tithe paying one selects will de- his full Social Security check. Now some fellow pend, in part, on the kind of person one is. Some members say that we should pay tithe only on half. people habitually "overpay" on their tithe. When- They say that we always paid tithe on my husband's ever they write a tithe check, they add a few extra full salary when he worked, so we should pay tithe dollars "just to be sure." They prefer to be "on the only on the half that his employer paid for. safe side" with their tithe rather than to use these "I'm confused about this. We want to do the extra dollars to increase their offerings. Other peo- right thing, and never want to rob God." ple, equally generous with the Lord, pay a strict Now, we have no desire to be conscience for any- tithe, but give more offerings. Some people habit- one. In the matter of tithe paying, no one can ually keep meticulous records, not merely in their decide for another what he should do. However, relationships with God but with department stores, about two years ago, because of numerous questions utility companies, government, et cetera. These from the field, the General Conference officers took people find it no chore to keep the kind of careful a look at the matter of tithing Social Security bene- records that will enable them to pay a faithful tithe fits, and agreed that in their view tithe may be paid when they begin drawing Social Security benefits. in any one of three ways: Other people find record keeping onerous. They I. "Payment of tithe on the full amount of salary are honest, but they handle financial matters in before deducting payments made for government the easiest way possible. Social Security coverage, and upon receiving Social The philosophy one has regarding Social Security Security benefits tithe the total amount of the re- also will determine, in part, the method of tithing tirement benefits received." he adopts. Some people look upon the money that This is the method followed by the writer of the is withheld for Social Security as a kind of premium letter quoted above. It is the simplest way, and can on an insurance plan, or as an investment. Those hardly be faulted. It may result in an overpayment who feel this way will pay tithe on the entire Social of tithe, but it will never result in an underpayment. Security check, just as one tithes dividends on an 2. "Payment of tithe on the amount of the salary investment, or interest on a savings account. There check in full before deducting payments made for is something to be said for this idea inasmuch as the government Social Security coverage, and upon re- benefits one receives from Social Security are only ceiving Social Security benefits begin to tithe the partially determined by the length of time one is benefits after the total amount of payments made on the plan and the amount of money he pays in. for Social Security coverage tithed in previous years Some people pay in for only a few years, yet re- has been recovered." ceive benefits for many years after retirement. Others If this method is followed, at retirement one pay in for many years, yet receive no more benefits should obtain from the Social Security office a state- than those who pay a shorter time. Still others pay ment as to the amount of funds paid in. He should in throughout their years of employment, but die then begin to keep a record of the monthly Social before receiving any benefits. Security checks paid to him, and when the total of Obviously, more than mere honesty and mathe- these checks equals the amount paid in, he should matics is involved in how one pays tithe. Personality begin to tithe. Thus, if over a period of years a and philosophy also are factors. This is why no one person's Social Security deductions amount to $15,- can be conscience for another—or judge another— 000, he would "draw" that amount during retire- in the matter of accountability to God. Each must ment before beginning to pay tithe. look to God for himself. And God will give wisdom, 3. Payment of tithe on the amount of the salary as He has promised (James 1:5). check after deduction of payments made for govern- K. H. W. 2 REVIEW AND HERALD, August 17, 1972 meta:of es From t Irsaa Ra ligticsosa Ira tiet1 Speaking at the closing session of the seventy-third annual conference of the Church's Mutual Improvement Association SCAN (MIA), Mormon President Joseph Fielding Ruby Ratzlaff presents a serious in- Smith (recently deceased) asserted, "The dictment of the adult scene in her cover 41. despair that chokes so many hearts in a article, "Why God Can't Reach Skip." 4as Briefs From Thor Fiesilligieloussio lag° time of turmoil should not threaten those A schoolteacher for a number of years, who have committed their lives to the Miss Ratzlaff knows the parents' sorrow DECISION CIRCULATION service of God." when their children don't turn out the TOPS 4.5 MILLION way they had hoped. She places the MINNEAPOLIS—Decision, the magazine SMOKING HELD VIOLATION blame on unwitting adults and suggests of the Billy Graham Evangelistic Associa- OF A JEWISH LAW reasons why young people become dis- tion, passed the 4.5-million circulation mark interested in spiritual things. It's a re- NEW YORK—Dr. Fred Rosner, chief of in June and is projected to reach 5.2 mil- vealing article—one every adult who the hematology division of the Queens lion in October or November. has even the most casual acquaintance Hospital Center, affiliated with the Long The 4.5-million circulation total includes with children and young people should Island Jewish-Hillside Medical Center, calls only the edition for the United States and take seriously. on the Jewish community "to marshall its Canada. The magazine also is published in forces in an attack on the promotional ac- "Jill's Falcon" (page 12) is a special six foreign editions. Their current circula- tivities of the tobacco industry" in Modern sort of story. Not because it is unique, tions are: England, 35,000; Australia, 40,000; Medicine and Jewish Law, a collection of but because so many people will be able Spanish (Latin America and Spain), 125,000; essays. to identify with it. The young girl French, 30,000; German, 45,000; and Jap- "In light of the overwhelming medical who decides to go colporteuring; the old anese, 42,000. evidence proving the causal relationship of car; the discouragement; the joy; and cigarette smoking to cancer of the lung, the growing up. 0. E. Torkelson, princi- HEAVY ANGLICAN LOSSES heart disease and chronic bronchitis," Dr. pal of Cedar Lake Academy, puts it all REPORTED IN BURUNDI Rosner writes, "Jewish law absolutely pro- together while polishing the old car and LONDON—The Anglican Church in hibits this practice." getting it ready to sell. Burundi has lost at least one third of its As evidence of how Jewish law forbids The "healing arts"—that's an omni- pastors in the strife that beset the East such a custom, he cites Deuteronomy 4:9, bus term we often use to include all the African state, according to reports received which forbids placing oneself in danger professions dealing with man's physical here.