Gospel Principles
Unit 7: Perfecting Our Lives
Chapter 32: Tithes and Offerings
Comments and Resources

"President Joseph F. Smith counseled: "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."  (Gospel Doctrine, p. 255)

The principle of tithing should be more than a mathematical, mechanical compliance with the law...  If we pay our tithes because of our love for the Lord, in complete freedom and faith, we narrow our distance from him and our relationship to him becomes intimate.  We are released from the bondage of legalism, and we are touched by the Spirit and feel  a oneness with God.

"The payment of our tithing strengthens faith, increases spirituality and spiritual capacity, and solidifies testimony"  (Howard W. Hunter, "The Windows of Heaven," Improvement Era, June 1964, p. 476).

During the study of this topic, we will learn what constitutes an honest tithe, what tithing is used for, and the blessings that the Lord promises those who obey this law.

Resources
Gospel Principles, chapter 32.
A Marvelous Work and a Wonder, chapter 26.
Truth Restored, Chapter 6.

Scriptures:
Jacob 2:18-19
 18 But before ye seek for riches, seek ye for the kingdom of God. 
 19 And after ye have obtained a hope in Christ ye shall obtain riches, if ye seek them; and ye will seek them for the intent to do good to clothe the naked, and to feed the hungry, and to liberate the captive, and administer relief to the sick and the afflicted. 

3 Nephi 24:6-12
  6 For I am the Lord, I change not; therefore ye sons of Jacob are not consumed. 
  7 Even from the days of your fathers ye are gone away from mine ordinances, and have not kept them. Return unto me and I will return unto you, saith the Lord of Hosts. But ye say: Wherein shall we return? 
  8 Will a man rob God? Yet ye have robbed me. But ye say: Wherein have we robbed thee? In tithes and offerings. 
  9 Ye are cursed with a curse, for ye have robbed me, even this whole nation. 
 10 Bring ye all the tithes into the storehouse, that there may be meat in my 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. 
 11 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 fields, saith the Lord of Hosts. 
 12 And all nations shall call you blessed, for ye shall be a delightsome land, saith the Lord of Hosts. 

D&C 64:23-25; 119
  23 Behold, now it is called today until the coming of the Son of Man, and verily it is a day of sacrifice, and a day for the tithing of my people; for he that is tithed shall not be burned at his coming. 
  24 For after today cometh the burning this is speaking after the manner of the Lord for verily I say, tomorrow all the proud and they that do wickedly shall be as stubble; and I will burn them up, for I am the Lord of Hosts; and I will not spare any that remain in Babylon. 
  25 Wherefore, if ye believe me, ye will labor while it is called today. 

D&C 119 
Revelation given through Joseph Smith the Prophet, at Far West, Missouri, July 8, 1838, in answer to his supplication: O Lord, show unto thy servants how much thou requirest of the properties of thy people for a tithing. HC 3: 44. The law of tithing, as understood today, had not been given to the Church previous to this revelation. The term tithing in the prayer just quoted and in previous revelations (64:23; 85:3; 97:11) had meant not just one-tenth, but all free-will offerings, or contributions, to the Church funds. The Lord had previously given to the Church the law of consecration and stewardship of property, which members (chiefly the leading elders) entered into by a covenant that was to be everlasting. Because of failure on the part of many to abide by this covenant, the Lord withdrew it for a time, and gave instead the law of tithing to the whole Church. The Prophet asked the Lord how much of their property he required for sacred purposes. The answer was this revelation. 
1-5, The saints are to pay their surplus property and then give, as tithing, one-tenth of their interest annually; 6-7, Such a course will sanctify the land of Zion. 

Genesis 28:22 And this stone, which I have set [for] a pillar, shall be God's house: and of all that thou shalt give me I will surely give the tenth unto thee.

Numbers 18:26  Thus speak unto the Levites, and say unto them, When ye take of the children of Israel the tithes which I have given you from them for your inheritance, then ye shall offer up an heave offering of it for the LORD, even a tenth part of the tithe. 

2 Chronicles 31:5 And as soon as the commandment came abroad, the children of Israel brought in abundance the firstfruits of corn, wine, and oil, and honey, and of all the increase of the field; and the tithe of all things brought they in abundantly. 

Malachi 3:8-12
  8  Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings. 
  9 Ye are cursed with a curse: for ye have robbed me, even this whole nation. 
 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. 
 11 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. 
 12 And all nations shall call you blessed: for ye shall be a delightsome land, saith the LORD of hosts. 

Luke 21:1-4
  1 And he looked up, and saw the rich men casting their gifts into the treasury. 
  2 And he saw also a certain poor widow casting in thither two mites. 
  3 And he said, Of a truth I say unto you, that this poor widow hath cast in more than they all: 
  4 For all these have of their abundance cast in unto the offerings of God: but she of her penury hath cast in all the living that she had. 


Topical Guide: <http://Scriptures.lds.org/en/tg/contents> 
                           Consecrate
                           Consecration
                           Family, Managing Finances in
                           Tenth 
                           Tithing
			   
Bible Dictionary:  <http://Scriptures.lds.org/en/bd/contents>
                               Tithe'


Concept 1: Introduction

'Our Heavenly Father knows all of the things we need.  He has given us this commandment and promise: "Seek ye first the kingdom of God, and his righteousness; and these things shall be added unto you" (Matthew 6:33).

We have been given commandments to help us prepare in every way to live in the presence of our Heavenly Father.  He has given us a way to thank him for our blessings.  Willingly paying tithes and offerings is one way we thank him.  As we pay these offerings, we show the Savior that we love him and will obey his counsel:  "And verily it is a day of sacrifice, and a day for the tithing of my people"  (D&C 64:23). 

Discussion

How do we show our gratitude to our Heavenly Father for all his blessings to us?'


Concept 2: Obeying the Law of Tithing

'Anciently Abraham and Jacob obeyed the commandment to pay a tithe of one-tenth of their increase (Hebrews 7:1-10 "1. FOR this Melchisedec, king of Salem, priest of the most high God, who met Abraham returning from the slaughter of the kings, and blessed him; 
 2. To whom also Abraham gave a tenth part of all; first being by interpretation King of righteousness, and after that also King of Salem, which is, King of peace; 
 3. Without father, without mother, without descent, having neither beginning of days, nor end of life; but made like unto the Son of God; abideth a priest continually. 
 4. Now consider how great this man [was], unto whom even the patriarch Abraham gave the tenth of the spoils. 
 5. And verily they that are of the sons of Levi, who receive the office of the priesthood, have a commandment to take tithes of the people according to the law, that is, of their brethren, though they come out of the loins of Abraham: 
 6. But he whose descent is not counted from them received tithes of Abraham, and blessed him that had the promises. 
 7. And without all contradiction the less is blessed of the better. 
 8. And here men that die receive tithes; but there he [receiveth them], of whom it is witnessed that he liveth. 
 9. And as I may so say, Levi also, who receiveth tithes, payed tithes in Abraham. 
10. For he was yet in the loins of his father, when Melchisedec met him."; 

Genesis 28:20-22 "20. And Jacob vowed a vow, saying, If God will be with me, and will keep me in this way that I go, and will give me bread to eat, and raiment to put on,
 21. So that I come again to my father's house in peace; then shall the LORD be my God:
 22. And this stone, which I have set [for] a pillar, shall be God's house: and of all that thou shalt give me I will surely give the tenth unto thee."). 

In modern times the Prophet Joseph Smith prayed, "O Lord, show unto thy servants how much thou requirest of the properties of thy people for a tithing" (D&C 119, section introduction.)  The Lord answered: "This shall be the beginning of the tithing of my people.  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" (D&C 119:3-4).

A tithe is one-tenth of our increase.  This means that we give one-tenth of all we earn before we pay for our own needs such as food, clothing, and shelter.  If our increase is in the form of flocks, herds, or crops rather than money, we give one-tenth of those things (Leviticus 27:30-32 "30. 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.  
31. And if a man will at all redeem ought of his tithes, he shall add thereto the fifth part there of.  
32. 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.").

When we pay tithing we show our faithfulness to the Lord.  We also teach our children the value of this law.  They will want to follow our example and pay tithing on any money they earn.

Discussion

What is an honest tithe?
What can we do to teach our children to pay tithing?'


Concept 3: We Should Give Willingly

'It is important to give willingly.  "When one pays his tithing without enjoyment he is robbed of  a part of the blessing.  He must learn to give cheerfully, willingly and joyfully, and his gift will be blessed"  (Stephen L. Richards, The Law of Tithing [pamphlet, 1983, p. 8], p.8).

The Apostle Paul taught that how we give is as important as what we give.   He said,  "Let him give; not grudgingly, or of necessity: for God loveth a cheerful giver" (2 Corinthians 9:7).

Discussion

2 Corinthians 9:6-7 "6. But this I say, He which soweth sparingly shall reap also sparingly; and he which soweth bountifully shall reap also bountifully.  
7. Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver."
What does it mean to give grudgingly?
Of what importance is the our attitude in our giving?'



Concept 4: Tithing and Other Offerings

'As members of the Church, we give tithing and other offerings to the Lord in money, goods, and time. 

Tithing
Tithing is used by the Church for many purposes.  Some of these are to --

1. Build, maintain, and operate temples, meetinghouses and other buildings.

2. Provide operating funds for stakes, wards, and other units of the Church.  (These units use the funds to carry out the ecclesiastical programs of the Church, which include teaching the gospel and recreation and social activities.)

3. Help the missionary program.

4. Educate young people in Church schools, seminaries, and institutes.

5. Print and distribute lesson materials.

6 Help in family history and temple work.


Other Offerings

Fast Offerings.  Church members fast each month by going without food and drink for two consecutive meals.  They contribute at least the amount of money they would have spent for the meals.  They may give as generously as they are able.  This offering is called the fast offering.  Bishops us these fast offerings to provide food, shelter, clothing, and medical care for the needy.

As part of the fast, members attend a meeting called the Fast and Testimony Meeting, where they share with each other their testimonies of Christ and his gospel.

Missionary Funds.  Members contribute missionary funds to the Church to help spread the gospel around the world.  These funds are used to support missions and missionaries in almost every country.

Service.  Members also offer their time, skills, and goods to help others.  This service allows the Church to help needy members and nonmembers around the world at community, national and international levels, especially when disasters occur.

Discussion

Ho do the offerings in addition to tithing show that we are grateful to our Heavenly Father?'


Concept 5: We Are Blessed When We Give Tithes and Offerings

'The Lord promises to bless us as we faithfully  pay our tithes and offerings.  He said, "Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me now herewith...  if I will not open you the windows of heaven, and pour out a blessing, that there shall not be room enough to receive it" (Malachi 3:10).

Latter-day revelation tells of another blessing for those who tithe: "Verily it is a day of sacrifice, and a day for the tithing of my people; for he that is tithed shall not be burned at his coming" (D&C 64:23).

The blessings we have been promised are both material and spiritual.  If we give willingly, Heavenly Father will provided our daily needs for food, clothes, and shelter.  He will also help us grow "in a knowledge of God, in a testimony, in the power to live the gospel and to inspire our families to do the same"  (Heber J. Grant, Gospel Standards, p. 58).

Those who pay their tithes and offerings are greatly blessed.  They have a good feeling that they are helping to build the kingdom of God on earth.

Discussion

Name three blessings we receive from being obedient to the law of tithing.

Additional Scriptures 

D&C 119:1-4  (the law of tithing)
 1 Verily, thus saith the Lord, I require all their surplus property to be put into the hands of the bishop of my church in Zion, 
  2 For the building of mine house, and for the laying of the foundation of Zion and for the priesthood, and for the debts of the Presidency of my Church. 
  3 And this shall be the beginning of the tithing of my people. 
  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. 

Genesis 14:19-20; Alma 13:13-16 (Abraham paid tithes)
Genesis 14: 19-20
  19 And he blessed him, and said, Blessed be Abram of the most high God, possessor of heaven and earth: 
  20 And blessed be the most high God, which hath delivered thine enemies into thy hand. And he gave him tithes of all. 
Alma 13:13-16
  13 And now, my brethren, I would that ye should humble yourselves before God, and bring forth fruit meet for repentance, that ye may also enter into that rest. 
  14 Yea, humble yourselves even as the people in the days of Melchizedek, who was also a high priest after this same order which I have spoken, who also took upon him the high priesthood forever. 
  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. 
  16 Now these ordinances were given after this manner, that thereby the people might look forward on the Son of God, it being a type of his order, or it being his order, and this that they might look forward to him for a remission of their sins, that they might enter into the rest of the Lord. 

2 Chronicles 31:5-6, 12; Nehemiah 10:37-38 (children of Israel paid tithing)
2 Chronicles 31:5-6, 12
  5  And as soon as the commandment came abroad, the children of Israel brought in abundance the firstfruits of corn, wine, and oil, and honey, and of all the increase of the field; and the tithe of all things brought they in abundantly. 
  6 And concerning the children of Israel and Judah, that dwelt in the cities of Judah, they also brought in the tithe of oxen and sheep, and the tithe of holy things which were consecrated unto the LORD their God, and laid them by heaps. 
      "  "  "
  12 And brought in the offerings and the tithes and the dedicated things faithfully: over which Cononiah the Levite was ruler, and Shimei his brother was the next. 

Nehemiah 10:37-38
  37 And that we should bring the firstfruits of our dough, and our offerings, and the fruit of all manner of trees, of wine and of oil, unto the priests, to the chambers of the house of our God; and the tithes of our ground unto the Levites, that the same Levites might have the tithes in all the cities of our tillage. 
  38 And the priest the son of Aaron shall be with the Levites, when the Levites take tithes: and the Levites shall bring up the tithe of the tithes unto the house of our God, to the chambers, into the treasure house. 

3 Nephi 24:8-10 (will a man rob God?)
  8 Will a man rob God? Yet ye have robbed me. But ye say: Wherein have we robbed thee? In tithes and offerings. 
  9 Ye are cursed with a curse, for ye have robbed me, even this whole nation. 
  10 Bring ye all the tithes into the storehouse, that there may be meat in my 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. '



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Moroni 10:4-5
"4. And when ye shall receive these things, I would exhort you that ye would ask God, the Eternal Father, in the name of Christ, if these things are not true; and if ye shall ask with a sincere heart, with real intent, having faith in Christ, he will manifest the truth of it unto you, by the power of the Holy Ghost. 
5. And by the power of the Holy Ghost ye may know the truth of all things."

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