Tithing--Keeping the Law of Tithing

Tithing is an eternal principle that all of God’s covenant people have always observed. For example, we have the record of Abraham’s paying tithing to Melchizedek, the high priest and king over the land of Salem. 1

In these latter-days, the Lord revealed anew the law of tithing to the Prophet Joseph Smith to be a “standing law unto them forever.”

Revealed definition of tithing

The Lord defined tithing as “one-tenth of all their interest annually,” 2 or in other words, one-tenth of our “increase,” meaning our income.

Faith, tithing and the Lord's math

On the surface tithing may seem to be a principle of finance. It is certainly that, but tithing is so much more. Tithing is a principle of faith. Every time we pay tithing we must exercise faith. The limitations of our mortal minds can never make sense of the math involved:

ten minus one is supposed to equal nine, but, as every tithe payer can testify, it never does.

The Lord’s tithing math demands that ten minus one never equals nine; it must always equals more.

How does this happen?

We don’t know. We are forced to admit that tithing always results in a miracle and is an outgrowth of our faith. Moreover, we realize that the Lord can never be in debt to us. When we pay our tithing to him, he rewards us with more in return. Therefore, we are always in debt to him.

Clearly, tithing is a principle of faith.

Repentance and tithing

Tithing is also a principle of repentance. Through the prophet, Malachi, the Lord told the people, “…ye are gone away from mine ordinances and have not kept them.”

We, like Malachi's people, all stray from the Lord’s commandments and ordinances from time to time. When we begin to sorrow for our sins, we feel the Lord’s invitation: “Return unto me, and I will return unto you…” and we say, “Wherein [how] shall we return?” In the scripture, the Lord’s first response is a rebuke—“Ye have robbed me”--then comes his simple answer for reconciliation: Pay your tithes and offerings. 3

An initial part of the repentance process, then, is to begin to pay tithing and offerings to reconcile with and reestablish our faith in God.

Proving or testing the Lord with tithing

The Lord challenges us to test him on the principle of tithing: “Prove me now herewith [with this]….” What does he promise will be the temporal and spiritual results of our proving or testing him?

• “I will…open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it.” 4
• “I will rebuke the devourer for your sakes….” 5
• “All nations [people] shall call you blessed….” 6

Who needs tithing--the Lord or us?

We may look at our budget and have difficulty believing that we can afford to pay tithing, but faithful tithe payers have learned that they cannot afford not to pay tithing. As the scripture promises, in a literal and amazing way, the windows of heaven are opened and blessings are poured out upon them, they receive divine protection, and their countenance is one of blessedness.

The Lord is not the one who needs tithing. We are the ones who need tithing and its protection and blessings.

How tithing is used

Tithing funds are sacred funds set apart to build up the kingdom of God on the earth. Tithing supports the ongoing activities of the Church, including constructing and maintaining meetinghouses and temples, carrying the gospel to all the world, conducting temple and family history work, and other worldwide Church activities.

Tithing is not used to pay local Church leaders, who serve without monetary compensation. Local Church leaders collect tithing, which is sent directly to Church headquarters each week. There, as provided for by revelation, a council comprised of the First Presidency, the Quorum of the Twelve Apostles, and the Presiding Bishopric determines specific ways to use the sacred tithing funds for the benefit of the Church of Jesus Christ. 7

Questions about 'Tithing--What It Is and How to Keep the Law of Tithing?'

• How long has the law of tithing been observed by God's covenant people?



• To whom did the Lord reveal anew the law of tithing in these latter days?



• What is the definition of tithing?



• How is tithing a principle of faith? Can we ever make sense of the math?



• Repentance and tithing are interconnected. How do we return to the Lord on the principle of tithing?



• The Lord invites us to "prove" or test him on the principle of tithing. What blessings does he guarantee?



• Why do we, not the Lord, need tithing?



• How is tithing used to build up te kingdom of God?

References for 'Tithing--What It Is and How to Keep the Law of Tithing'

1. Alma 13:15 – And it was this same Melchizedek to whom Abraham paid tithes; yea, even our father Abraham paid tithes of one-tenth part of all he possessed.
2. D&C 119:4 – And after that, those who have thus been tithed shall pay one-tenth of all their interest annually; and this shall be a standing law unto them forever, for my holy priesthood, saith the Lord.
3. Malachi 3:7-8
4. Malachi 3:10
5. Malachi 3:11
6. Malachi 3:12
7. D&C 120:1 – Verily, thus saith the Lord, the time is now come, that it shall be disposed of by a council, composed of the First Presidency of my Church, and of the bishop and his council, and by my high council; and by mine own voice unto them, saith the Lord. Even so. Amen.