The Law of Tithing

High Council Talk
Given to Prairie 6th Ward, March 20, 2005

Lord’s Law of Revenue for the Church
The law of tithing has been established by the Lord as the law of revenue for His Church. Without it, the purposes of the Lord’s Kingdom on earth could not be carried forward. Tithing is also a law by which we show our loyalty to the Lord and prove ourselves worthy for privileges, ordinances, and blessings. (Earl C. Tingey, “The Law of Tithing,” Ensign, May 2002, 10)
Tithing funds are collected each week, all around the world, and transmitted to church headquarters. Those who determine the use of tithing funds are designated by scripture (See D&C 120:1). The Lord has established a council, called the Council on the Disposition of the Tithes. This council is made up of the First Presidency, the Quorum of the Twelve, and the Presiding Bishopric. Tithing funds are used as directed by the Lord, through this council.
All tithing funds are spent for the purposes of the Church, including welfare—care for the poor and needy—temples, buildings and upkeep of meetinghouses, education, curriculum—in short, the work of the Lord. (Robert D. Hales, “Tithing: A Test of Faith with Eternal Blessings,” Ensign, Nov. 2002, 26)

Tithing is a matter of Faith
Tithing is one of the basic ways in which we demonstrate our faith in the Lord, and our obedience to his commandments. Tithing is one of the commandments that qualifies us, by our faith, to enter the temple—the house of the Lord.
Tithing is not only a test of our faith, but also helps us to develop and enhance our faith as we are obedient. When we live the law of tithing, we invariably are blessed by the Lord.
Speaking of tithing, the Lord said in Malachi 3:10

Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me now herewith, saith the LORD of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be
room enough to receive it.

We know that whenever we obey a commandment, that we will receive the blessings associated with that commandment. (See D&C 130:20-21) When we obey the law of tithing, we are blessed. And as we are blessed, our faith and confidence in the Lord increases. Also, when we sacrifice to the Lord these funds that we may think we want or need for ourselves, we learn to rely more upon the Lord, thus drawing us closer to Him.
As our faith grows, we are better able pass through the trials, tribulations, and sorrows in our life’s journey.

The test of our faith is whether we will live the law of tithing by our obedience and sacrifice. For, in the words of the Prophet Joseph Smith, “a religion that does not require the sacrifice of all things never has power sufficient to produce the faith necessary unto life and salvation.” (Robert D. Hales, “Tithing: A Test of Faith with Eternal Blessings,” Ensign, Nov. 2002, 26)

President James E Faust Said:

Some may feel that they cannot afford to pay tithing, but the Lord has promised that He would prepare a way for us to keep all of His commandments. To pay tithing takes a leap of faith in the beginning, but as Jesus said, “If any man will do his will, he shall know of the doctrine.” We learn about tithing by paying it. Indeed, I believe it is possible to break out of poverty by having the faith to give back to the Lord part of what little we have.(James E. Faust, “Opening the Windows of Heaven,” Ensign, Nov. 1998, 54)

President Faust Relates the following experience:

I know of two missionaries who visited a very poor family. The family’s home was made of pressboard and sticks, with a dirt floor and no electricity or beds. Each evening the father, a farm laborer, spent his entire day’s wages on groceries for dinner. Departing from their humble home, the senior companion thought to himself, “The law of tithing will surely be a stumbling block to this family. Perhaps we shouldn’t bring it up for a while.” A few moments later, the junior companion, who had grown up in similar circumstances in his own country, voiced his own thoughts aloud: “I know the principle of tithing isn’t taught for four more discussions, but can we please teach it the next time we visit? They need to know about tithing now because they need the help and the blessing of the Lord so much.”

Tithing Is a Sacrifice

The payment of tithing also teaches us to control our desires and passions for the things of this world. I suppose there are two reasons for this:

1. When we pay our tithing, we have less money to spend on worldly pursuits.

2. When we choose to direct our funds toward the Lord’s work, rather that to our own selfish wants, or even needs, we make a commitment in our hearts to be obedient to the commandments of the Lord, and that we choose to value our relationship with the Lord, and the building of his Kingdom here on earth more than the earthly things that money can buy.

This in turn draws us closer to Him. As we make this sacrifice on behalf of the Lord’s Kingdom, we find that we are desirous to be more faithful in other areas of the gospel as well. Having thus invested ourselves in his Kingdom, we are less likely to stray in other areas of our life as well.

Elder Jeffrey R. Holland Said:

When we pay our tithing, it is a declaration that possessing material goods and the accumulation of worldly wealth are not the uppermost goals in our lives.

We should pay tithes and offerings as a personal expression of love to a generous and merciful Father in Heaven, and a way to show our thankfulness to Him. (Jeffrey R. Holland, “Like a Watered Garden,” Ensign, Nov. 2001, 33)

What if we find ourselves in a really tight situation, and we must choose to pay our tithing, or some other debt? President Marion G. Romney had the following advice:

The Lord, to whom one owes tithing, is in a position of a preferred creditor. If there is not enough to pay all creditors, he should be paid first. You may be a little shocked by this statement, but it is true. Other creditors, however, need not worry, for the Lord always blesses the person who has faith enough to pay tithing so his or her ability to pay other creditors is not thereby reduced. (Marion G. Romney, “Concerning Tithing,” Ensign, June 1980, 2)

Teaching Our Children About Tithing

It is important for us to teach our children concerning the law of tithing. They should be taught very early in life the principles of tithing. Help them to set aside one-tenth of all they earn, as they receive their own allowances, or earnings from various jobs they may perform. Help them fill out the tithing slips, and encourage them to hand their tithing directly to a member of the bishopric themselves. The amounts may only be pennies, but the habits learned as a child, can be sustained throughout their lives.

It is important as youths begin to have their own employment, that they too pay an honest tithe as well, which will prepare them to become full tithe-paying adults.

If the concept of tithing is learned and sustained early in life, to the point that it becomes a habit, it will be so much easier for that person to pay tithing as an adult.
Help children to know how tithing is used, for temples, chapels, seminaries, and socials that are provided. Teach your children that many of the blessings of the Church are available to them because you and they give tithes and offerings to the Church. Teach them that those blessings could come virtually no other way.
At the end of each year, we have tithing settlement with the Bishop. Make sure that you take your children to tithing settlement, so that they can have the opportunity to declare that they are full tithe payers.

Tithing is a Debt we owe the Lord

We must pay our tithes and offerings out of honesty and integrity because they are God’s rightful due. Paying tithing is not a token gift we are somehow charitably bestowing upon God. Paying tithing is discharging a debt.
(Jeffrey R. Holland, “Like a Watered Garden,” Ensign, Nov. 2001, 33)

Elder James E. Talmage once described this as a contract between us and the Lord. He imagined the Lord saying:

“ ‘You have need of many things in this world—food, clothing, and shelter for your family … , the common comforts of life. … You shall have the means of acquiring these things; but remember they are mine, and I require of you the payment of a rental upon that which I give into your hands. However, your life will not be one of uniform increase … [so] instead of doing as mortal landlords do—requir[ing] you to … pay in advance, whatever your fortunes or … prospects may be—you shall pay me … [only] when you have received; and you shall pay me in accordance with what you receive. If it so be that in one year your income is abundant, then … [your 10 percent will be a] little more; and if it be so that the next year is one of distress and your income is not what it was, then … [your 10 percent will be] less. … [Whatever your circumstance, the tithe will be fair.]’

“Have you ever found a landlord on earth who was willing to make that kind of [equitable] contract with you?” Elder Talmage asks. “When I consider the liberality of it all,” he says, “… I feel in my heart that I could scarcely raise my countenance to … Heaven … if I tried to defraud [God] out of that [which is rightfully His].” (The Lord’s Tenth Pamphlet, 1968, 10–11; As quoted by Jeffrey R. Holland, “Like a Watered Garden,” Ensign, Nov. 2001, 33)

Remember this from Malachi 3:8 --

Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings.

Tithing is an obligation we owe to the Lord. Not something that we contribute to as it suits on a whim, or when it is most convenient for us. Failure to pay our tithing, is in reality, robbing God. Now why would we want to do that? Or in, my grandfather’s words: “Now why would you want to go and do a thing like that for?”

If we rob God, in reality, we only rob ourselves of many blessings, both spiritual and temporal, both now, and in the eternities.

Blessings of Obedience

To those who faithfully and honestly live the law of tithing, the Lord promises an abundance of blessings. Some of these blessings are temporal, just as tithes are temporal. But like the outward physical ordinances of baptism and the sacrament, the commandment to pay tithing requires temporal sacrifice, which ultimately yields great spiritual blessings.

The temporal and spiritual blessings of tithing are specifically tailored to us and our families, according to the Lord’s will. But to receive them, we must obey the law upon which they are predicated. (See Robert D. Hales, “Tithing: A Test of Faith with Eternal Blessings,” Ensign, Nov. 2002, 26)

Again, from Malachi 3:11 we read:

And I will rebuke the devourer for your sakes . . .

In ancient times, the devourer was known as a menace to crops and herds. It could take the form of predators, such as wolves, pestilence destroying their crops, or famine in which rain was withheld.

In our day, the devourer could be more in the form of insidious evil, entering our home through the airwaves, satellite signals, and the internet.
There are the evils of drugs and alcohol, immorality, and gambling which can destroy our homes and families.

A famine today might include long periods of unemployment, or a personal business doing poorly.

The honest payment of tithes and offerings provides a protection against all of these things. We will have extra defenses against these modern forms of evil.

President James E Faust Noted:

Today the world is in a religious drift. If something can be had cheaply, without exertion or sacrifice, people do not mind having a little bit of it. In contrast, the blessings of membership in The Church of Jesus Christ of Latter-day Saints require both exertion and sacrifice. Receiving the blessings requires the payment of tithes and offerings. Ours is not a Sunday-only religion. It demands exemplary conduct and effort every day of the week. It involves accepting calls and serving with fidelity in those callings. It means strength of character, integrity, and honesty to the Lord and our fellowmen. It means that our homes need to be places of sanctuary and love. It means a relentless battle against the bombardment of worldly evils. It means, at times, being unpopular and politically incorrect. (James E. Faust, “Opening the Windows of Heaven,” Ensign, Nov. 1998, 54)

Another blessing of paying an honest tithe is, that we tend to use our resources more efficiently. Part if this is because after giving 10 percent to the Lord, we have to be more wise in the use of our remaining resources. But part of it also is that the Lord will help our resources go further, after we have paid our tithing.

President Heber J Grant said:

“I bear witness—and I know that the witness I bear is true—that the men and the women who have been absolutely honest with God, who have paid their tithing, … God has given them wisdom whereby they have been able to utilize the remaining nine-tenths, and it has been of greater value to them, and they have accomplished more with it than they would if they had not been honest with the Lord” (Elder Heber J Grant Conference Report, Apr. 1912, p. 30).

Temple Blessings

There is a close relationship between the blessings of the temple, and tithing.

First of all, our tithing is used to build and then to fund the ongoing operations of the temple.

Second, when we pay tithing, we meet one of the requirements necessary to be worthy to enter the temple. If we do not pay a full tithing, we cannot enter the temple, and receive the ordinances of the House of the Lord.

If we have already been to the temple, but are no longer full tithe payers, then we are not in harmony with the covenants that we have made there. We must always remember, that the blessings and promises of eternal life, and being sealed together as eternal families are based upon our obedience to Heavenly Father’s commandments, and upon our keeping all the covenants we have made with the Lord.

If we are not able to enter the temple, we also are not able to the vicarious work for our dead. The souls of our ancestors are awaiting the time when their work will be done for them in the temples. When we are able to enter the temples, and participate in the holy ordinances there, we are able to open the way to salvation to many, an link the generations of our families together in an eternal bond. The ancestors who have gone before us, and our posterity to follow will rejoice in the work we have done in the temples.

Are You Rejecting Blessings?

Would any of us intentionally reject an outpouring of blessings from the Lord? Sadly, this is what we do when we fail to pay our tithing. We say no to the very blessings we are seeking and praying to receive. If you are one who has doubted the blessings of tithing, I encourage you to accept the Lord’s invitation to “prove [Him] now herewith.” Pay your tithing. Unlock the windows of heaven. You will be abundantly blessed for your obedience and faithfulness to the Lord’s laws and commandments. (See Robert D. Hales, “Tithing: A Test of Faith with Eternal Blessings,” Ensign, Nov. 2002, 26)

Please don’t let struggles with living the law of tithing keep you from some of the most sublime experiences to be had in your life.

If you are not current in your tithing, you may miss out on some of the once-in-a-lifetime, and even once-in-an-eternity experiences, such as when your own children are ready to take out their own endowments, or are to be married in the temple for time and all eternity.

Please don’t forfeit these opportunities. Both you and your loved ones will be disappointed if you miss these opportunities.

The way back

If you currently find yourself in struggle to pay a full tithing, I urge you take action now. Meet with your Bishop. Together you can develop a plan to bring yourself in full compliance with the requirements of the gospel. Look forward to the great day when you can go or return again to the House of the Lord, and receive the great blessings that await you and your family there. Begin where you are, and take the steps necessary to fully live the law of Tithing.

Don’t let tithing cause you to miss some of the most sublime and rewarding experiences that can be yours in this life. While it is true, that if we fail to obey the law of tithing, that we rob God. It is also true, that we also rob ourselves of His greatest blessings.