Nottingham Country Ward Sacrament Meeting Talk

What is Tithing?

by Douglas S. Hastings

19 November 1995

What is tithing? Tithing is many things. This morning I'd like to discuss several of these things with you.

Tithing is a law of God. It is a law of God given in and complied with in Old Testament times. We are all aware that Abraham paid tithes to that great High Priest, Melchizedek. Genesis 14:20, Hebrews 7:1

Jacob covenanted with the Lord that "of all Thou shalt give me I will surely give the tenth unto thee".Genesis 28:22

The Children of Israel were commanded to offer a tithe unto the Levites. Numbers 18:24

Probably the most wellİknown and mostİoftİquoted scripture on tithing is found in Malachi. The first verse of the first chapter indicates that the book contains "the word of the Lord to Israel". The third chapter continues a dialogue started in the first chapter and contains the Lord's instructions on tithing: "... ye have robbed me. But ye say, Wherein have we robbed thee?" (and then the answer) "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 my house, ..." Malachi 3:8

The Book of Mormon also teaches tithing. The Savior himself felt that the words which had been revealed to Malachi on tithing were so important that He commanded the Nephites to write them and "...after they were written he expounded them." 3 Nephi 24:10

In New Testament times the law of tithing was taught and lived. In his essay on tithing, Elder Stephen L. Richards states that "It is said that Jesus had more to say about money and property, strange as it may seem, than about any other subject. In 16 of 38 parables money and property are made his theme." Elder Stephen L. Richards, The Law of Tithing, 2/80

Paul's teachings to the early saints also include many references to tithing.

Many of our modernİday prophets have also borne strong testimonies concerning tithing. In the early days of the saints in Utah, the church suffered under a huge load of debt. During those troubled times, President Wilford Woodruff wrote, "The Presidency of the Church are so overwhelmed in financial matters it seems as though we shall never live to get through it unless the Lord opens the way in a marvelous manner. It looks as though we shall never pay our debt." James R. Clark, comp., Messages of the First Presidency of the Church of Jesus Christ of LatterİDay Saints, 3:304

When Lorenzo Snow became President of the Church, he stated that it was his "prayer and labor" to get the church out of debt. One morning in 1899, the Spirit directed President Snow to travel with several other General Authorities to droughtİstricken St. George, Utah, to hold a special conference. As he spoke to the conference he gave the now famous instructions for paying tithing.

"The word of the Lord to you is not anything new; it is simply this: THE TIME HAS COME FOR EVERY LATTER-DAY SAINT, WHO CALCULATES TO BE PREPARED FOR THE FUTURE AND TO HOLD HIS FEET STRONG UPON A PROPER FOUNDATION, TO DO THE WILL OF THE LORD AND TO PAY HIS TITHING IN FULL." Millenial Star, 24 August 1899, pp. 532-33; 31 August 1899, pp. 545-46

Tithing first of all is a law of God revealed through his prophets.What is tithing? Tithing is a pre-requisite. A commitment to pay tithing is a prerequisite for baptism into the Lord's church. The payment of tithes is a prerequisite for fullŞtime missionary service, for the obtaining of a temple recommend and for temple attendance. It is also a prerequisite for receiving the blessings associated with paying tithing. Tithing is a prerequisite

What is tithing? Tithing is an Honest 10% of our increase. The principle of tithing is set forth in one verse of section 119 of the Doctrine and Covenants. "And after that, those who have been thus 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." D & C 119:4

The actual statement of the First Presidency on tithing is as follows: "The simplest statement we know of is the statement of the Lord himself, namely, that the members of the church should pay "one-tenth of all their interest annually" which is understood to mean income. No one is justified in making any other statement than this." General Handbook of Instructions, 1983, p.68.

In a priesthood leadership session of General conference, Bishop Robert D. Hales who at that time was serving as the Presiding Bishop of the Church said, "All members of the church are treated equally with respect to the law of tithing. Whether rich or poor, each member pays only 10% of his or her annual increase, no matter how large or how small the increase might be. The law of tithing does not grant greater blessings for greater gifts. Each member can go into any chapel or participate in any activity and feel equal. The Lord values each contribution equally. Those who pay an honest tithe are in a position to invoke the Lord's help and expect him to bless and assist them in time of need because of their faithfulness." Bishop Robert D. Hales, Conference Report, 1986

Elder Dallin H. Oaks told the following story in April, 1994 conference: "Attempting to teach tithing to our young son, I explained the principle of a tenth and how it would apply to the eggs gathered in a chicken farm and the young calves or horses born in a breeding herd. When I finished what I was sure was a clear explanation, I wanted to test whether our seven-year-old had understood. I asked him to imagine that he was a farmer with a harvest of eggs and young animals. I supplied the figures and then asked our little boy what he would give to the bishop as tithing. He thought deeply for a moment and then said, 'I would give him a very old horse.' I have often thought of that little boy's words as I have observed how some adult Church members relate to the law of tithing. I think we still have some whose attitude and performance consist of giving the bishop something like 'a very old horse.'" Elder Dallin H. Oaks, Ensign, May 1994, p. 35.

Brothers and Sisters, we must be fair and honest in calculating our tithing. Let's not be like those the Lord was chastising in the first chapter of Malachi who had offered the blind, the lame and the polluted of their flocks and crops to the Lord. Consider this question. Are you willing to have the Lord compute your blessings on the same basis that you use to compute your tithing? The eternal law of the Harvest is still in effectİİ As a man sows, so shall he reap. Remember the Lord's measure as recorded in Luke 6:38: "Give, and it shall be given unto you; good measure, pressed down, and shaken together, and running over, shall men give into your bosom. For with the same measure that ye mete withal it shall be measured to you again."

Tithing is an Honest 10% of our increase.

What is tithing? Tithing is a test of our faithfulness.

Elder George Q. Morris said in the April, 1953 General Conference; "I think when people say they haven't money enough to pay tithing, they should say they haven't faith enough to pay tithing. It is my conviction that we pay tithing with faith and not with money. If we will pay our honest tithing to God, he will bless us and prosper us and increase our faith, and I believe the Lord has a lot of things to do that he can only do through people who have faith to pay their honest tithing." Elder George Q. Morris, Conference Report, April, 1953.

President George Brimhall, an early President of Brigham Young University remarked "that tithing is the acid test of Mormonism and that diminishment in payment of tithes and excuse-hunting for such non-payment are the first steps to apostasy." I love the hymn, Who's on the Lord's side?
Who's on the Lord's side? Who?
Now is the time to show. We ask it fearlessly:
Who's on the Lord;s side? Who?
Our Ensign to the world Is floating proudly now.
No coward bears our flag,
Who's on the Lord's side? Who?
Hymns of the Church of Jesus Christ of LatterİDay Saints, 1985, p. 260.

President Joseph F. Smith said of tithing; "By this principle 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. There is a great deal of importance connected with this principle, for by it it shall be known whether we are faithful or unfaithful. The law of tithing is a test by which the people as individuals shall be proved. Any man who fails to observe this principle shall be known as a man who is indifferent to the welfare of Zion, who neglects his duty as a member of the church. He neglects to do that which would entitle him to receive the blessings and ordinances of the gospel." Joseph F. Smith, Gospel Doctrine, 5th Ed., pp. 225-226. Remember the words of the Lord recorded in the third chapter of Abraham; "And we will prove them herewith, to see if they will do all things whatsoever the Lord their God shall command them." Abraham 3:25

Tithing is a test of our faithfulness.

What is tithing? Tithing is a debt to the Lord.

Another of our hymns teaches this truth. We give thee but thine own, Whate'er the gift may be, For all we have is thine alone, A trust, O Lord from thee May we thy bounties thus As stewards true receive, And gladly as thou blessest us To thee our firstfruits give. Hymns of the Church of Jesus Christ of Latter-Day Saints, 1985, p. 21

In a wellİknown conference address entitled Constancy amid Change President N. Eldon Tanner spoke of paying an honest tithing as his first "Constant": "I often wonder if we realize that paying our tithing does not represent giving gifts to the Lord and to the church. Paying tithing is discharging a debt to the Lord. As you discharge this obligation to your maker, you will find great, great happinessİİ the like of which is known only by those who are faithful to this commandment." N. Eldon Tanner, Conference Report, October, 1979.

At a devotional assembly given at BYU in 1968, President Marion G. Romney said: "Tithing is a debt which everyone owes to the Lord for his use of the things that the Lord has made and given to him to use. It is a debt just as literally as the grocery bill, or a light bill, or any other duly incurred obligation. As a matter of fact, the Lord, to whom one owes tithing, is in a position of a preferred creditor. If there is not enough to pay all the creditors, he should be paid first." Marion G. Romney, The Blessings of an Honest Tithe, Speeches of the Year, 5 Nov. 1968, Brigham Young University Press, 1968 p. 4.

Tithing is a debt to the Lord.

What is tithing? Tithing is an opportunity to account for our stewardship at tithing settlement.

Elder Bruce R. McConkie taught that at tithing settlement, "church members are privileged to go over their tithing records with their bishop, and to receive counsel from him, so that the tithing status of each member is clearly known by both the member and the bishop." Bruce R. McConkie, Mormon Doctrine, p. 799.

President Hinckley recalls, "I will always be grateful for a father and a mother who, as far back as I can remember, taught us to pay tithing. In those days, the bishop did not have an office in the meetinghouse. We went to his home each December for tithing settlement. I can still sense my feelings of trepidation as I walked into that home as a very small boy to settle my tithing with Bishop John C. Duncan. The amount may have only been 25 cents, since we did not have very much in those lean times, but it was an honest 10%. We never felt it was a sacrifice to pay our tithing. We felt it was an obligation, that even as small children we were doing our duty as the Lord had outlined that duty and that we were assisting his church in the great work it had to accomplish." Gordon B. Hinckley, Ensign, December 1989. Tithing is an opportunity to settle with the Lord.

What is tithing? It is a commandment with a promise.

Malachi promises great blessings to those who are honest in the payment of their tithes: "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." Malachi 3:8-12

President Heber J. Grant stated: "I bear witness--and I know that the witness I bear is true-- that the men and 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 nineŞtenths, 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. Heber J. Grant, Conference Report, April 1912, p. 30.

I am also a witness of the blessings which come through the payment of tithing. I can remember specific instances, once when Diana and I were struggling students at BYU and once here in Houston during the downturn of the early eighties. I know that the Lord will bless our honest efforts.

I bear testimony that God our Heavenly Father lives, that his son Jesus Christ atoned for our sins, and that the Church of Jesus Christ of LatterİDay Saints is the true church of Christ upon the earth today. I give my witness that Gordon B. Hinckley is the Lord's anointed prophet on the earth today and that he speaks the will of the Lord today as did Moses and Isaiah of old. I know these things to be true and leave this witness in the name of Jesus Christ, Amen.

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Katy Texas Stake,
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