Claim. The worship service is a literal appointment with God for which lateness amounts to theft and absence to spiritual battle lost; the time itself is sacred and irreplaceable, and arriving early is itself an offering.
Elaboration. SMM treats worship time as transactional with Heaven: “The amount of time you come early for church service will be offered to God. Thus, its value cannot be exchanged or bought with any amount of gold. The time for worship is an offering to God. Hence, to come late to service is stealing from God” (2.1. The time of worship is a time to meet God, 36-125, 1970.11.22). It is also combat: “The time for worship is a place more serious than when you meet your enemy in battle” (ibid, 9-296, 1960.6.12); “Church service is a time for battling Satan” (ibid, 15-121, 1965.10.3). Preparation precedes attendance — “You should be preparing with an eager heart three days before worship service. You should enter the gates of the church while passionately praying” (ibid, 20-284, 1968.7.7) — and the holy robe is the heart, not the garment (ibid, 9-296). Late arrival breaks the meeting: “If you cannot be on time, you will fail. If you fail to connect to the right time, you will perish” (ibid, 11-132, 1961.3.26). Punctuality is therefore a doctrinal, not a behavioral, requirement.
See also. sunday-service-as-harvest