Yes, indeed! In fact the Remnant Church could not possibly be Babylon. It would be a lying accusation. In such a case God would have no church left on earth to vindicate His honor by keeping His law. But let us think a little further about the question: Considering everything, who is the Remnant Church today? Take, for instance, the European situation we have just studied. When 98% of the Seventh-day Adventist Church fell into apostasy by trampling upon God’s holy law, were they still the Remnant Church that keeps His law (Rev. 12:17)? We think you will admit that they were not. Then who made up the remnant? The 2% who stood firmly on the platform of truth in the face of death – the Reform Movement. They were the Remnant Church. They are the remnant of her seed – the woman represents the Christian churches; her seed, the Advent believers; and the remnant of her seed, the Reform Movement.

False teachers have arisen in great numbers throughout the years to denounce the Adventist Church as Babylon. According to Testimonies to Ministers, pp. 32-62, these men were (1) setting time, (2) against organization, (3) opposed to tithe paying, etc. – things which the Reform Movement has never advocated.

Yet, there is one outstanding factor to be considered:
“Regarding the testimonies, nothing is ignored; nothing is cast aside; but time and place must be considered.” – Selected Messages, Book 1, p. 57 (emphasis ours).
If we observe this divine measuring stick, we notice that this testimony was written in 1893. With great wisdom Sister White wrote at that time:

“There is but one church in the world who are at the present time (1893), standing in the breach, and making up the hedge, . . .” – Testimonies to Ministers, p. 50 (emphasis ours).
The four words injected here, “at the present time,” are significant. At that time, the Seventh-day Adventist Church was the one true church. But when the Reform Movement proved itself faithful in the face of great apostasy, it became the only church answering the description of the Remnant Church.

As to the question whether we believe the large Seventh-day Adventist Church is Babylon, we need not teach this; but we believe the statement in Testimonies, vol. 8, p. 250 is true. It reads in part:
“Then He (Christ) said to me: ‘Can you not see how they have pretentiously covered up their defilement and rottenness of character? “How is the faithful city become an harlot!” My father’s house is made a house of merchandise, a place whence the divine presence and glory have departed!'”
This statement was written in 1903, or ten years after the chapter, “Remnant not Babylon,” was penned. It depicts the church as a “harlot.” Nowhere have we found any statement written later to the effect that the church was no longer in this stated sinful condition.

You see, dear student, one’s acceptance of truth depends on the point of observation from which he looks at certain matters. Everything falls beautifully in place when applied according to the written word and Testimonies.