Unlike other religious sects professing Christianity, the Latter-day
Saints do not observe the law of tithing, the ordinances of baptism,
confirmation or any other sacred rite merely because the Bible records
that such observances were had among the ancient saints, but for the
reason that in this age of the world, God has commanded us to receive
these laws and ordinances.
The law of tithing was given in the early history of God's dealings
with the children of men. Abraham paid tithes to Melchisedek, according
to the statement of Paul to the Hebrews. The apostle also refers
to the fact that the tribe of Levi had been selected from all the
sons of Israel to officiate in that order of the priesthood which
has to do with the outward ordinances of tithes and sacrifice, and
notwithstanding there was a higher order, of which Melchisedek was the
great High Priest, those bearing the higher priesthood were not exempt
from the law of tithing. (Heb. vii:4-5.)
Jacob also paid one-tenth to the Lord. (Gen. xxviii:20-22.) During the
administration of Moses as the leader and lawgiver under the Almighty
to Israel, tithing was enjoined as a universal law to the people of
God. "And all the tithe of the land, whether of the seed of the land or
of the fruit of the tree, is the Lord's; it is holy unto the Lord. And
concerning the tithe of the herd, or of the flock, even of whatsoever
passeth under the rod, the tenth shall be holy unto the Lord. He shall
not search whether it be good or bad." (Lev. xxvii:30, 32, 33.) This did
not require a selection of the very choicest product of the flock, the
herd or the soil, neither did it justify a man in offering for his
tithes the poorest or least valuable of his income. Of the flocks, each
one "that passeth under the rod" was to be tithed. The custom was to
pen the flocks in a corral, with a gateway too small for the passage of
more than one animal at a time; and as they passed out, a man stood at
the gateway with a rod in his hand, and as the tenth one of the flock
went out, the man at the gate marked the animal with his rod. Thus
every tenth one, whether it was good, poor or medium, was sanctified to
the Lord as tithing; any disposition to offer as a tithe an inferior
article was disapproved of by the Lord. In matters of sacrifice upon
the altar, pointing to the sacrifice of the Great Redeemer who should
be offered in the meridian of time to redeem a fallen world, Israel was
positively forbidden to offer the blind, the lame or the bruised. "Ye
shall offer at your own will a male without blemish, of the beeves, of
the sheep, or of the goats. But whatsoever hath a blemish, that shall
ye not offer; for it shall not be acceptable for you. * * * Blind, or
broken, or maimed, or having a wen, or scurvy, or scabbed, ye shall not
offer these unto the Lord, nor make an offering by fire of them upon
the altar unto the Lord." (Lev. xxii:19, 22.)
The atonement symbolized by the sacrifices was one (the Lamb of God)
free from blemish in every particular--"a pure and perfect being
without spot or blemish." Not only was the offering upon the altar a
reminder of the atonement as a fact, by the shedding of blood, but the
character and quality of the offering must symbolize the perfect purity
of the Son of God.
While tithing was not so directly pointing to the atonement, nor was it
designed for that purpose, it is yet an offering to the Lord required
by Him, to be used for righteous purposes and to prepare the heart
of the tithe-payer to give his all to God, to consecrate all in the
interest of human redemption. The Lord, in tithing, does not demand the
best nor justify His people in offering that of the least value in any
substance tithed. How penurious, mean and small-souled on the part of
any saint it would be to offer for tithing that of the poorest value
to himself, especially in the light of the fact that God is the Giver
of all we enjoy, whether of a spiritual or physical nature, and in the
face of His great liberality in not demanding a selection of the very
best of any product which is tithed. If any man is tempted to pay the
poorest calf, the poorest ton of hay, or a scabby sheep to rid himself
of it, let him remember the word of the Lord to ancient Israel and the
condemnation that followed when they robbed God in tithes and offerings.
These injunctions continued throughout all the history of Israel,
from Moses to the Savior. Malachi says "And if ye offer the blind for
sacrifice, is it not evil? And if ye offer the lame and sick, is it
not evil?" (Mal. i:8.) It should be considered evil to offer such for
tithing in our day. When Israel turned from their observance of this
law, as from all others enjoined by the Almighty, the people were
reprimanded severely, and were followed by the withering hand of God's
displeasure. "Will a man rob God? Yet ye have robbed me. But ye say,
wherein have we robbed thee? In tithes and offerings. Ye are cursed
with a curse, for ye have robbed me, even this whole nation. 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. And I will rebuke the
devourer for your sakes, and he shall not destroy the fruits of your
ground, neither shall your vine cast her fruit before the time in the
field, saith the Lord of hosts, and all nations shall call you blessed,
for ye shall be a delightsome land, saith the Lord of hosts." (Mal.
iii:8-12.) Thus was the law of tithing given to Israel; thus were
they to be blessed in its observance and cursed if they transgressed
it. As the law was given anciently for the same purposes as in this
dispensation, it would naturally agree in the blessings following
its observances and the curses for its disobedience. When the Savior
chastised the Pharisees for their hypocrisy, He evidently approved the
law of tithing, for He said, "But woe unto you Pharisees! For ye tithe
mint and rue and all manner of herbs, and pass over judgment and the
love of God; these ought ye to have done, and not to leave the other
undone." (Luke: xi:42.)
It is erroneously supposed by many that the laws observed by Israel
previous to Christ's atonement were almost entirely obliterated,
being, as many think, all fulfilled in His mission on earth. A little
reflection upon this subject will correct this error in the minds of
all who are diligently and honestly seeking for the truth. The Ten
Commandments themselves are pre-eminently a part of the Gospel of
Christ. When the young man came to the Messiah to learn the way of
salvation, he was enjoined to observe the commandments, "Thou shalt
not kill, Thou shalt not commit adultery," etc. (Matt. xix;16-21.)
Whatever was discontinued after the atonement was that which had been
established to symbolize and teach the great atonement to come. The
offerings of lambs and bullocks in sacrifice was dispensed with, as
it had pointed to the coming atonement now fulfilled in the Messiah.
It was replaced by the sacrament, the broken bread and the wine, both
blessed and administered to the disciples and enjoined as a continuous
ordinance to keep bright in memory the sufferings, atonement and
resurrection of our Lord Jesus Christ.
The only time when the law of tithing was not enjoined upon the
people of God, so far as the Scriptures indicate, is when they not
only consecrated one-tenth to the Lord, but all they had. This law
of consecration, we learned, was observed in the city of Enoch. It
was carried out in a measure by the ancient Saints in Palestine after
the day of Pentecost: "And the multitude of them that believed were
of one heart and of one soul; neither said any of them that ought of
the things which he possessed was his own; but they all had things
in common. And with great power gave the apostles witness of the
resurrection of the Lord Jesus; and great grace was upon them all.
Neither was there any among them that lacked: for as many as were
possessors of lands or houses, sold them, and brought the prices of the
things which were sold, and laid them down at the apostles' feet; and
distribution was made unto every man as he had need." (Acts iv:32-35.)
This law of consecration, which comprehended the law of tithing
and much more, was also observed for some 200 years upon the
American continent subsequent to the visit of the Savior to and the
establishment of His Church among the Nephites upon this land. The
law of consecration was revealed to the Latter-day Saints through the
Prophet Joseph Smith, and will be established and carried out fully in
the redemption of Zion; without it Zion cannot be redeemed.
This is the dispensation of the fullness of times, the one containing
in its revelations all the keys, powers, prerogatives, authorities and
blessings, enjoyed by any and all previous dispensations combined-a
day of the restoration of all things spoken by the mouth of all His
holy Prophets since the world began. (Acts iii:20-21; Eph. i:9-10.)
Consequently the law of tithing, with other grand doctrines, has been
restored to the earth. The revelation on this subject is found in the
Doctrine and Covenants, Sec. 119, and was given to the Prophet Joseph
Smith July 8, 1838. It shows what constitutes tithing, the purpose
thereof and the blessings to be received as a reward of obedience
thereto.
The law specifies one-tenth of all our interests annually. This means
what it says, "one-tenth of our interests;" in other words, whatever
comes to us as the result of our labors in any and every vocation of
life. If we lend money, whatever the interest on the loan amounts to,
one-tenth of this interest is tithing. If the money is invested in any
enterprise and brings a dividend, one-tenth of the dividend is the
tithing. If a man is a carpenter, a blacksmith or a school teacher,
and earns a salary, one-tenth of that salary should be consecrated to
the Lord as tithing; and the tithe-payer has the other nine-tenths to
meet his expenses and to use as a means of livelihood. Whatever the
occupation, whether farmer, mechanic, professor, miner or whatever,
one-tenth of his interest annually is the tithing. If questions arise,
as they sometimes do, especially with the farmer regarding legitimate
expenses used in producing what is left to us as a profit on our
labors, the Latter-day Saint, if in doubt as to the amount to pay, is
usually certain of this--that between two propositions one of which he
knows is right, and the other may be but he is not sure, he is always
safe to act upon that side of the question which extends to the law of
the Lord the greater liberality. "It is more blessed to give than to
receive." "The Lord loveth a cheerful giver," and "He that deviseth
liberal means, shall stand by his liberality," while the man who
complies grudgingly or studies how little he can do, and at the same
time have the name and record of doing, is not the man who loves the
Lord with all his heart, mind and strength, and should not anticipate a
full measure of blessing attached to His law.
By an honest compliance, the individual is blessed in spirit and in
temporal substance. The testimonies of thousands, and even of the
widow who has paid her full tithing, is that God has increased their
substance in some instances in a most remarkable manner, even as He
increased in the barrel the meal of the poor widow who fed the prophet
Elijah. He also has given testimony of His goodness and power and the
increase of His Holy Spirit to the honest tithe-payer, who receives
blessings greatly exceeding in value the increase of gold, silver or
any physical substance.
In tithing is strongly exemplified the eternal law that what is given
as God directs increases the substance of the giver. When men exert the
intellectual talents with which they are endowed in imparting knowledge
to others, their own knowledge does not decrease but is enhanced, while
the active intellect grows strongly and the talents are more quickly
developed and increased. When our young Elders go forth and preach the
Gospel as they are moved upon by the Holy Ghost, the Spirit they employ
does not grow less nor the gifts thereof diminish because they are
constantly imparting to others, but these increase abundantly. It is
just as easy for the Lord to increase physical substance as to add to
spiritual blessings and powers. When we sow the grain upon the earth,
it would seem thrown away, but by the law of the Great Creator, the
seed germinates in it and produces again, sometimes thirty and forty
fold. So it is with tithing. We may not understand fully the process,
but the result is plain. God increases the faith and substance of him
who freely pays his tithing.
Among the conditions associated with this law is, "those who are not
tithed shall not be worthy the blessings of the house of the Lord;"
and again, "He that is tithed shall not be burned" (at His coming).
(Doctrine and Covenants, Sec. 64:23.) It is predicted by Malachi and
other prophets, as well as by the words of the Lord in the last days to
the prophet Joseph Smith, that the days of God's judgment are coming
upon the earth, and that the wicked, proud and rebellious shall become
as stubble, "and the day that cometh shall burn them up, saith the Lord
of hosts." (Malachi iii. Doctrine and Covenants, Sec. 64.)
In the revelations on tithing the Lord also says, "Verily I say unto
you, it shall come to pass that all those who gather into the land of
Zion shall be tithed of their surplus properties, and shall observe
this law or they shall not be found worthy to abide among you. And I
say unto you, if my people observe not this law, to keep it holy, and
by this law sanctify the land of Zion unto me, that my statutes and my
judgments may be kept thereon, that it may be most holy, behold, verily
I say unto you, it shall not be a land of Zion unto you. And this shall
be an example unto all the Stakes of Zion. Even so, Amen." (Doc. and
Cov., Sec. 119.)
The perfection and benefits of the law of tithing could not be
comprehended by men of this age of the world prior to the revelations
given from the Lord. This divine instruction was necessary, and its
demonstration in the lives of the people is a further witness of the
prophetic calling of Joseph Smith; the facts connected therewith are
within easy reach of those who will investigate among the people
who have actual experience and knowledge of the divine blessings
that attend obedience to the law of tithing and are unimpeachable
testimonies of the truth of God's word.