D&C 119 & 120 - Tithing

Section 119 is short, only 7 verses, but it covers a lot of information. The IM gives interesting background information saying, “The Prophet Joseph Smith received the revelation on tithing on 8 July 1838 at Far West, Missouri. The revelation came in response to the following question: ‘O Lord! Show unto thy servant how much thou requires of the properties of thy people for a tithing.’ President Joseph Fielding Smith explained: ‘The Lord had give to the Church the law of consecration and had called upon the members, principally the official members, to enter into a covenant that could not be broken and to be everlasting in which they were to consecrate their properties and receive stewardships, for this is the law of celestial kingdom. Many of those who entered into this solemn covenant broke it and by so doing brought upon their heads, and the heads of their brethren and sisters, dire punishment and persecution. This celestial law of necessity was thereupon withdrawn for the time, or until the time of the redemption of Zion. While suffering intensely because of their debts and lack of means to meet their obligations Joseph Smith and Oliver Cowdery, November 29, 1834, in solemn prayer promised the Lord that they would give one tenth of all that the Lord should give unto them, as an offering to be bestowed upon the poor; they also prayed that their children, and the children’s children after them should obey this law. Now, however, it became necessary for the law to be given to the whole Church so the Prophet prayed for instruction. The answer they received (came) in the revelation (D&C 119).’ Although tithing had been mentioned in earlier revelations, this revelation established a new and exacting law to replace the law of consecration, which had been revoked by the Lord. ‘The law of tithing, as understood today, had not been given to the Church previous to this revelation. The term ‘tithing’ in the prayer… and in previous revelations, had meant to them not just one-tenth, but all ‘free-will offerings,’ or ‘contributions’ to the Church funds.’”

119:1-7 - The Lord tells them “I require all their surplus property to be put into the hands of the bishop of my church in Zion… and this shall be the beginning of the tithing of my people.” Tithing is an interesting concept because there is a very specific 10% but then again, what constitutes 10%? I think that President Joseph Fielding Smith says it best, as quoted in the IM, when he said, “It is remarkable how many excuses can be made and interpretations given as to what constitutes the tenth, by many members of the Church. It is written, however, that as we measure it shall be measured to us again. If we are stingy with the Lord, he may be stingy with us, or in other words, withhold his blessings.” I heard a story once of a missionary companionship who were teaching a very poor family in a very impoverished area in South America. As the companionship left the family’s house, they were shocked by their living conditions. The missionary who had written the article thought, “how can we ever ask this family to pay tithing, they are so poor?” At the same time, his companion said, “we need to teach them about tithing, they need the Lord’s blessings.” I thought that that shift in perspective was very poignant, do we see tithing as a fruitless obligation or our way of asking for blessings? When I talk to my kids about tithing I ask them “Does Jesus need our money?” No, of course he doesn’t. If he wanted to he could turn every rock on the ground into solid gold nuggets, he could send down his angels to build his temples, he could do all those things, he doesn’t need our help, which begs the question, then why does he command it? The IM quotes Elder Orson F. Whitney as answering, “That lesser law, the Law of Tithing, is as a schoolmaster, a disciplinary agent, to bring the Saints eventually up to the practise of the higher law, and meanwhile to keep their hearts open for its reception when it returns. Those who obey the Law of Tithing will be prepared to live the Law of Consecration. Those who do not obey it will not be prepared.” The IM also quotes President Joseph F. Smith as teaching, “by this principle (tithing) the loyalty of the people of this Church shall be put to the test. By this principle it shall be known who is for the kingdom of God and who is against it. By this principle it shall be seen whose hearts are set on doing the will of God and keeping His commandments, thereby sanctifying the land of Zion unto God, and who are opposed to this principle and have cut themselves off from the blessings of Zion. There is a great deal of importance connected with this principle, for by it it shall be known whether we are faithful or unfaithful.”

120:1 – Section 120 only has one verse and discusses tithing also. The IM gives background information saying, “when the Lord established the law of tithing in this dispensation, He explained whose responsibility it was to handle the tithes of the Church. On 8 July 1838 the Prophet Joseph Smith receieved revelation ‘making known the disposition of the properties tithed as named in the preceding revelation.’”  The Lord indicates that the tithes are to “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.” It’s not just one guy who takes all the money and makes the decisions, there are many involved. I remember handing my tithing check to a member of the bishopric once and joking “don’t spend it all in one place” or something like that, he laughed but said, seriously, “there’s no faster way to excommunication than misappropriation of church funds.” It’s really serious business. When outsiders say “the Church is rich,” it implies that we all give money to a top tier of leadership who lives high on the hog, but the IM teaches the true structure, saying, “It is not the property of the President. He does not claim it or collect it. Tithing is received by the local bishops in the respective wards, who are under the supervision of the local presidents of stakes. The whole income is accounted for to the presiding bishopric of the Church and is under their direction. Their office contains complete records of all the tithing paid during each year. Every tithepayer will find in that office his record… An auditing committee, composed of men well known in the community for their independence of character and business integrity, not of the leading authorities of the church, chosen by the general conference, thoroughly inspect and report annually upon them. The funds thus received are not the property of the President of the Church or his associates, nor of the presiding bishopric, nor of the local bishops. They belong to the Church and are used for Church purposes.” The IM further explains that the church makes a budget that must be approved by the “Council on the Expenditure of the Tithing,” who approves and authorized the use. The IM concludes “Those who pay tithing do so in the faith that the funds will be properly disbursed as needed in the Lord’s kingdom. Contributions to other funds in the Church are applied to specific aspects of the Lord’s work known beforehand to the donor, for example, welfare, missionary, and building fund.”

I have a testimony of tithing and while I haven’t always had the outlook of the faithful missionary, I strive to feel that way about it. I am grateful for the opportunity I have to be a part of the gospel, to be allowed to pay tithing and to participate in the Lord’s banking system. I have been blessed beyond measure and I truly believe that tithing is an amazing gift given to us as a conduit for blessings.