LAW OF THE TITHE

The Lord's Revenue System

Payment of tithes was required under the Law of Moses. Indeed, the early prominence given to this requirement has led to the incorrect assumption that tithe-paying had its beginning in an Israelitish statute. Tithing is older than Israel. Abraham paid a tenth part of his gains to Melchizedek, who was king of Salem and priest of the Most High God (Gen. 14:20 and Heb. 7:1-8); and Jacob made a covenant to devote to the Lord's service a tenth of all that would come into his hands. (Gen. 28:22.)

Following the development of the children of Israel into a theocratic nation, the practise of paying tithes in kind became one of the features by which they, the worshipers of Jehovah, were distinguished from all other peoples. The requirement was explicit and its application general, to rich and poor alike. Thus we read: "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." (Lev. 27:30, 32.)

As long as the people faithfully complied with the law of the tithe they prospered; and when they failed the land was no longer sanctified to their good. Hezekiah (2 Chron. 31: 5-10) and Nehemiah (Neh. 13:10-13) reproved the people for their negligence in the matter and awakened them to the jeopardy that threatened; and, later, Malachi voiced the word of Jehovah in stern rebuke, forceful admonition, and encouraging promise, relative to the payment of the Lord's tenth:

"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, said 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." (Mal. 3:8-10.)

At the time of our Lord's personal ministry the law had been supplemented by innumerable rules, comprising unauthorized exactions often based upon mere trivialities. Christ approved the tithe but made plain the fact that other duties were none the less imperative. See Matt. 23:23.

During recent years great interest has been manifest in the matter of the tithe, among theologians, ministers and intelligent laymen; and the reestablishment of tithe-paying as a religious duty has been strongly advocated. It is important to know that the Church of Jesus Christ of Latter-day Saints has observed this requirement from the early days of its history—not because it was operative in ancient Israel, nor because it was law and custom among the Jews in the days of Christ, but because it has been authoritatively established through modern revelation in the Church. In 1838 the Lord systematized the practise upon which the people had voluntarily entered, and defined the tithe as a tenth of one's individual possessions: "And this," said He, "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 for ever, for my Holy Priesthood, saith the Lord." (D&C 119: 3-4.) The manner in which the tithes of the people are to be paid and the channels through which the contributions are to be distributed and used in the work of the Church are specifically set forth.

As of old, so in the Church of Jesus Christ of Latter-day Saints today, tithing is the divinely established revenue system by which the pecuniary needs of the ecclesiastical community are provided for. And as of old so today, tithe-paying must be a voluntary free-will sacrifice, not to be exacted by secular power nor enforced by infliction of fines or other material penalties. The obligation is self-assumed; nevertheless it is one to be observed with full purpose of heart by the earner who claims standing in the Church and who professes to abide by the revealed word given for the spiritual development of its members.

It is essential that men learn to give. Without provision for this training the curriculum in the school of mortality would be seriously defective. Human wisdom has failed to devise a more equitable scheme of individual contribution for community needs than the simple plan of the tithe. Every one is invited to give in amount proportioned to his income, and to so give regularly and systematically. The spirit of giving makes the tithe holy; and it is by means thus sanctified that the material activities of the Church are carried on. Blessings, specific and choice, are promised the honest tithe-payer; and these blessings are placed within the reach of all. In the Lord's work the widow's penny is as acceptable as the gold-piece of the millionaire.

Tithing is the rental we are asked to pay on the property committed to our keeping and use. We are but temporary holders, lessees of property the ultimate title of which is vested in Him who created all that is.

The Latter-day Saints believe that the tithing system has been divinely appointed for their observance; and they esteem themselves blessed in thus being permitted to have part in the furtherance of God's purposes. Under this system the people have prospered severally and as an organized body. It is the simple and effective revenue law of the Church; and its operation has been a success from the time of its establishment. Amongst us it obviates the necessity of taking up collections in religious assemblies, and makes possible the promulgation of the Church's message through the printed and spoken word, the building and maintenance of Temples for the benefit of both living and dead, to an extent that would be otherwise unattainable.