"Dying charity is a poor substitute for living benevolence. Many will to their friends and relatives all except a very small pittance of their property. This they leave for their supreme Friend, who became poor for their sakes, who suffered insult, mockery, and death, that they might become sons and daughters of God. And yet they expect when the righteous dead shall come forth to immortal life that this Friend will take them into His everlasting habitations."

Ellen G. White, Testimonies to the Church, v. 5, p. 155.

"Those who neglect known duty by not answering to God's claims upon them in this life, and who soothe their consciences by calculating on making their bequests at death, will receive not words of commendation from the Master, nor will they receive a reward. They practiced no self-denial, but selfishly retained their means as long as they could, yielding it up only when death claimed them. That which many propose to defer until they are about to die, if they were Christians indeed they would do while they have a strong hold on life. They would devote themselves and their property to God, and, while acting as His stewards, they would have the satisfaction of doing their duty. By becoming their own executors, they could meet the claims of God themselves, instead of shifting the responsibility upon others. We should regard ourselves as stewards of the Lord’s property and God as the supreme proprietor, to whom we are to render His own when He shall require it."

Christian Service, pp 325-326.