Mormon Life - Tithing tag

'Brilliant ideas' of the LDS Church

Fri, 06 Apr 2012 09:19:00 -0600

source: deseretnews.com

Mormon Life says: Wow, I think the Church has found its number one fan! Years ago, I happened to sit on an airplane by a fellow who thought he knew quite a bit about our church.

And in a way, he did!

“I’ve lived around a few of you Mormons,” he said, “and you have some really brilliant ideas.”

He was a sociologist or some kind of behavioral scientist, and he had several observations.

Nearly 90 percent of Mormons tithe regularly, researchers confirm

Mon, 19 Mar 2012 10:54:00 -0600

source: christianpost.com

Nearly 90 percent of Mormons reported tithing regularly, new research shows. Researchers who presented their findings on the charitable habits of members of the Church of Jesus Church of Latter-day Saints are confident in the reliability of the responses from Mormons surveyed.

Ram Cnaan, director of the Program for Religion and Social Policy Research for the University of Pennsylvania, told The Christian Post that although his research did not verify the responses from Mormons surveyed, other studies indicated that the data could be trusted.

NPR: What the IRS could learn from Mormons

Fri, 02 Mar 2012 10:38:00 -0700

source: npr.org

Mormon Life says: I find it interesting what different people consider "income." This is a good read. Many religious traditions stress the importance of charity. But Mormons are remarkable for the amount and the precision with which they give to their church.

The Church of Jesus Christ of Latter-day Saints teaches that each Mormon in good standing should tithe 10 percent of his or her income. The money goes right to church headquarters in Salt Lake City and then is distributed back to congregations around the world.

To tithe or not to tithe ...

Sun, 29 Jan 2012 12:55:00 -0700

source: nytimes.com

Mormon Life says: There's a great graphic with stats and graphs on charitable giving. Click on the forwarding link to view it. MITT ROMNEY’S 2010 tax return, along with an estimated version of his 2011 filing, was released on Tuesday and attracted attention for a number of reasons — chief among them his high income and low tax rate. But the disclosure also called attention to his high level of charitable giving — much in the form of donations to the Church of Jesus Christ of Latter-day Saints — in a nation where most donate far less.

'On Faith' Blog: Mormons and the Practice of Tithing

Fri, 27 Jan 2012 10:45:00 -0700

source: Newsroom.lds.org

Michael R. Otterson, managing director of public affairs for The Church of Jesus Christ of Latter-day Saints (Mormon), dedicated his On Faith blog post this week to addressing the Latter-day Saint practice of tithing.

“Tithing and other financial offerings are less about finances and more about personal attitude and commitment,” Otterson said.

Washington Post: Romney paid 42 percent of 2011 income in taxes and charity

Wed, 25 Jan 2012 11:33:00 -0700

source: washingtonpost.com

Mormon Life says: Yes, Romney is much wealthier than most people, but he also pays his fair share and more. Mitt Romney gave a lot of money away to charity. Phil Klein explains

Typically, liberal rhetoric on taxes makes it seem as if the wealthy are getting a free ride on the backs of middle and lower-income Americans who are doing all the work and are really paying the taxes. But to put things on perspective, here’s what $3.2 million in federal taxes — Romney’s estimated 2011 burden — pays for:

Mitt Romney hopes millions he tithes to LDS Church isn't politicized

Tue, 24 Jan 2012 13:11:00 -0700

source: deseretnews.com

Mormon Life says: The public has clearly misunderstood tithing payment, turning his faith-based donations into a political problem. It's too bad. With the release of Mitt Romney's tax records on Tuesday, the world now knows what was previously known only by a select few: Mitt and Ann Romney pay 10 percent of their income in tithing to their faith.

Traditionally, tithing records are viewed as a confidential matter between members of The Church of Jesus Christ of Latter-day Saints and the lay leader of their church congregation, but for the Romneys in the midst of a presidential campaign, those donations are now a matter of public record.

And a matter for possible misunderstanding. The Romneys, as is common among LDS Church members and in all kinds of American charitable giving, made many of their donations to their faith through appreciated stock, according to the tax return for 2010 Romney released today and his estimated taxes for 2011.

Temple patrons are assisted by special fund

Sat, 15 Oct 2011 17:59:00 -0600

source: ldschurchnews.com

Mormon Life says: This article gives some of the history behind the fund, of which most members only recently became aware. Elder William R. Walker — of the Seventy and executive director of the Church's Temple Department — learned early of the blessings that can be realized when faithful members have access to the temple.

In 1965, Elder Walker was a young full-time missionary serving in Japan. A temple did not exist then in that Asian nation and few of the local priesthood leaders had received temple ordinances. Under the direction of Elder Gordon B. Hinckley of the Quorum of the Twelve, a fund was organized to allow many of the local Japanese leaders to travel to Hawaii and receive their own temple blessings in the Laie Hawaii Temple.

The Church in Japan, said Elder Walker, was never the same.

Mitt Romney gives millions to charity, most to Mormon church

Fri, 12 Aug 2011 12:34:00 -0600

source: huffingtonpost.com

Mormon Life says: Not surprising, but it is interesting to think of his charitable contributions in comparison to other candidates. This article is part of a series in which HuffPost is taking a close look at the charitable giving of Republican presidential candidates. How much and to whom did they give? How does their giving compare with their fellow Americans? And what impact did their contributions ultimately have?

WASHINGTON -- Mitt Romney can afford to be charitable.

The richest remaining candidate in the Republican presidential field has a net worth somewhere north of $200 million. With a fortune amassed as a venture capitalist at his firm, Bain Capital, he has been generous to many community, civic and political advocacy organizations.

But the vast majority of his philanthropic contributions have gone to the Church of Jesus Christ of Latter-day Saints (LDS) in the form of the tithes required of all Mormons in good standing. The former Massachusetts lay bishop has spoken candidly about his religious faith, but his prodigious contributions to the LDS Church will do little to mollify evangelical primary voters whom polls show have a deep prejudice against electing a Mormon president.

FHE: Tithing

Fri, 22 Jul 2011 00:04:00 -0600

by Shauna Gibby
source: MormonLife.com

Mormon Life says: "Tithing is not a matter of money, really; it is a matter of faith—faith in the Lord. He promises blessings if we obey His commandments." Conference Talk:

For more information on this topic read “The Lord’s Richest Blessings,” by Carl B. Pratt, Ensign, May 2011, 101.

Thought:

Tithing is not a matter of money, really; it is a matter of faith—faith in the Lord. He promises blessings if we obey His commandments.

(Carl B. Pratt, “The Lord’s Richest Blessings,” Ensign, May 2011, 101.)

Scripture:

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. (Malachi 3:10)

Song:

“I Want to Give the Lord My Tenth” Children’s Songbook, p. 150.

Object Lesson:

For this object lesson, you will need ten pieces of candy. Before family scripture study, confide with a family member and explain that at some point during scripture study you will give him or her ten candies as a gift but then ask for one back. Tell the person to resist and refuse to give one back.

As your family gathers together, find some reason to give the candy to the particular family member as explained above. When the person refuses to give one candy back, ask your family to silently read 3 Nephi 24:8–12. Have them look for how these verses relate to the experience they just witnessed. Read these verses again, aloud as a family, and ask:

• Why do some people not pay tithing?

• What blessings will the Lord pour out upon a person who pays tithing?

• What are some blessings that are specifically mentioned in verses 11–12 and how can they be applied to our modern situations?

This is also a good time to explain how tithing is calculated (see D&C 119:4) and to testify of the law of tithing.

(Dennis H. Leavitt and Richard O. Christensen, Scripture Study for Latter-day Saint Families: The Book of Mormon, [Salt Lake City: Deseret Book, 2003], p. 309.)

Story:

“That First Tithing Receipt”

Spencer W. Kimball

When I was a little boy in Thatcher, Arizona, my father, desiring to teach his children industry, thrift, and tithing, turned over to my sister Alice and me a patch of potatoes that he had planted.

I hoed the weeds and helped to irrigate the potatoes until they were ready to dig. Then Alice and I dug and cleaned and sorted them. We took the larger ones of uniform size and put them in a box and loaded them in my little red wagon. Then, after putting on clean clothing, we pulled the little red wagon with its contents to town. We sold our merchandise to some of the neighbors, but a kindly sister who operated the hotel was our best customer. She looked them over and bought from us regularly through the season.

After selling our first load we were so happy we could hardly wait to get home to tell our parents of our success. Father listened to us count our money—a very great amount, it seemed to us. Then he said, “That’s capital! Now what will you do with your money?”

We thought of ice cream cones and candy and Christmas presents we could buy. Then in his characteristic and impressive way, our father said, “Now you haven’t forgotten the bishop, have you?

The Lord has been kind to us. The earth is his. He sent the moisture and the sunshine and all we did was plow and plant and cultivate and harvest. One-tenth we always give back to the Lord for his work. When you have paid your tithing to the bishop, then you may use the balance as you wish.” I think I still have in my keepsakes that first tithing receipt.

(Leon R. Hartshorn, Classic Stories from the Lives of Our Prophets, [Salt Lake City: Deseret Book, 1971].)

Activity:

Give each player ten pennies. Mark a line on the floor with tape, and put a metal pie tin about eight feet in front of the line. Have each player take a turn tossing their pennies into the pie tin. The winner is the one who gets the most in the tin.

Refreshment

Soda Cracker Cookies

35 saltine crackers

1 cup packed brown sugar
1 cup butter
2 cups chocolate chips
1/2 cup chopped nuts

Preheat oven to 350 degrees. Line a 15x10-inch jelly roll pan with foil or parchment paper; grease the foil. Line the pan with saltines, placed as close together as possible. Combine sugar and butter in a small saucepan and bring to a boil, stirring often. Boil for 21/2 minutes, stirring constantly. Pour butter sauce over crackers. Place coated saltines in preheated oven for 5 minutes. Remove from oven and sprinkle chocolate chips on top. When the chips are melted, spread chocolate over cookies and sprinkle with nuts. Cool and cut or break into small squares. Makes 3 dozen cookies.

(Lion House Christmas, [Salt Lake City: Shadow Mountain, 2006], p. 117.)

For a printable PDF, click here.

Young Men Lesson 20: Tithing—A Spiritual Test

Fri, 13 May 2011 00:02:00 -0600

source: MormonLife.com

Mormon Life says: While tithing is paid with money, more importantly it is paid with faith. Discussion Questions:

How would you explain to a friend what tithing is and why you pay it?
What spiritual and temporal blessings have come to you or others you know by paying tithing?

Excerpt from "Let Virtue Garnish Thy Thoughts Unceasingly" by President Gordon B. Hinckley:

The next item is the payment of tithing. Glorious is the promise of the Lord concerning those who pay their tithes. He says in modern revelation that they “shall not be burned” (see D&C 64:23).

His great promise is found in the words of Malachi. Said He: “Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings. …

“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” (Malachi 3:8, 10).

And then He goes on to say something very interesting. Listen to this:

“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” (Malachi 3:11–12).

While tithing is paid with money, more importantly it is paid with faith. I have never met an individual who paid an honest tithe who complained about it. Rather, he put his trust in the Lord, and the Lord never failed him.

When I was a small boy, each December my father would take us all across the street to the home of Bishop Duncan for tithing settlement. The bishop did not have an office in the ward building, and so he had to conduct business in his home. We would all sit in his living room and, one by one, he would invite us into the dining room. Our tithing might be 25 cents, or maybe 50 cents, but it was a full tithing. He wrote out a receipt and recorded the amount in the ward record. The amount may have been so small that it cost more to record it than it was worth. But it established a habit which continued through all of these years. With the payment of tithing have come innumerable blessings as the Lord has promised.

I was married during the Depression, when money was scarce, but we paid our tithing, and somehow we never went hungry or lacked anything we needed.

*To read the full talk, click here.

Gospel Principles Lesson 32: Tithes and Offerings

Wed, 16 Mar 2011 11:24:00 -0600

source: MormonLife.com

Mormon Life says: We should pay [tithes and offerings] as a personal expression of love to a generous and merciful Father in Heaven. Excerpt from "Like a Watered Garden” by Jeffrey R. Holland:

May I then suggest five reasons why all of us, rich or poor, longtime member or newest convert, should faithfully pay our tithes and offerings.

First, do so for the sake of your children and grandchildren, the rising generation, who could now, if we are not careful, grow up in the Church with absolutely no understanding as to how their temples, chapels, seminaries, and socials are provided. Teach your children that many of the blessings of the Church are available to them because you and they give tithes and offerings to the Church. Teach them that those blessings could come virtually no other way.

Then take your children to tithing settlement with you, just as President Howard W. Hunter’s grandson was taken with his father several years ago. In that experience the bishop indicated his pleasure in young Brother Hunter’s wanting to pay a full tithing. In the process of receiving the coins, he asked the lad if he thought the gospel were true. As the boy handed over his full tithing of 14 cents, this seven-year-old said he guessed the gospel was true but “it sure costs a lot of money.” 3 Well, the buildings, programs, and materials I have mentioned do have an attached cost. That is not an unimportant lesson for our children to learn in their youth.

Second, pay your tithing to rightfully claim the blessings promised those who do so. “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.” 4 After she lost her husband in the martyrdom at Nauvoo and made her way west with five fatherless children, Mary Fielding Smith continued in her poverty to pay tithing. When someone at the tithing office inappropriately suggested one day that she should not contribute a tenth of the only potatoes she had been able to raise that year, she cried out to the man, “William, you ought to be ashamed of yourself. Would you deny me a blessing? If I did not pay my tithing, I should expect the Lord to withhold His blessings from me. I pay my tithing, not only because it is a law of God, but because I expect a blessing by doing it. [I need a blessing.] By keeping this and other laws, I expect to … be able to provide for my family.” 5

I can’t list all the ways that blessings will come from obedience to this principle, but I testify many will come in spiritual ways that go well beyond economics. In my life, for example, I have seen God’s promise fulfilled that He would “rebuke the devourer for [my sake].” 6 That blessing of protection against evil has been poured out upon me and on my loved ones beyond any capacity I have to adequately acknowledge. But I believe that divine safety has come, at least in part, because of our determination, individually and as a family, to pay tithing.

Third, pay your tithing as a declaration that possession of material goods and the accumulation of worldly wealth are not the uppermost goals of your existence. As one young husband and father, living on a student budget, recently told me, “Perhaps our most pivotal moments as Latter-day Saints come when we have to swim directly against the current of the culture in which we live. Tithing provides just such a moment. Living in a world that emphasizes material acquisition and cultivates distrust for anyone or anything that has designs on our money, we shed that self-absorption to give freely, trustingly, and generously. By this act, we say—indeed—we are different, that we are God’s peculiar people. In a society that tells us money is our most important asset, we declare emphatically it is not.”

*To read the full talk, click here.

Dave Says: Prepping Kids for Healthy Habits

Tue, 16 Nov 2010 00:05:00 -0700

source: MormonLife.com

Mormon Life says: How do you teach young children about paying tithing? Dear Dave,

We have two kids, ages eight and 11. When they get some money we have them take out 10 percent for tithes or giving, and 10 percent for saving. It’s difficult with the younger one sometimes, because all he wants to do is spend money. And really, what’s the point if he gets ten dollars of putting away just a dollar? How do you convince a child this age that it’s good to save?

Allen

Dear Allen,

First, I think you’ve got a nice plan in place working with them on saving and giving. With a kid who’s eight, you start out by explaining it the best you can on his level. Then, if he still doesn’t want to do it, you make him do it anyway. Sometimes, as a parent, you have to pull rank when it comes to doing what’s best for the kid.

Now, here’s the point of saving, even if it’s only a dollar. You want to make sure you teach them a pattern of habits that will help them win in life. When your kids have homework you make them sit down and do it. Then, you help them when they need help, right? The point is you want them to learn good study habits, so that when they get into high school and beyond they can succeed. That one dollar won’t make him rich right now, but getting into the habit of saving – because his mean, old dad made him do it when he was a kid – will make him wealthy one day!

You might try setting goals for him, too. Lots of younger kids have trouble with the concept of saving. But if you set some goals, and let him save up a little bit of money and pay for something himself, it will be a real lesson for him. It will show him that delaying pleasure really pays off.

Make sure you start out small, with a few easily attainable goals. Then, you’ll be paving the way for bigger things, like saving for a car and maybe even college!

—Dave

*For more financial advice please visit daveramsey.com.

Young Men Lesson 16: Tithes and Offerings

Tue, 20 Apr 2010 18:00:00 -0600

by Yoshihiko Kikuchi
source: MormonLife.com

Mormon Life says: When you and I pay honest, true tithes to the Lord, the Lord will open the windows of heaven. I would like to discuss the law of tithing. In the book of Malachi, the Lord asks:

"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."1

Tithing is such an important commandment that when the Lord appeared on the American continent after His Resurrection, He repeated those same exact words.2 And the Lord said in our day, "Those who have thus been tithed shall pay one-tenth of all their interest annually."3

In the book of Leviticus, the Lord stated three different times that tithing is "holy unto the Lord."4

The Lord said, "Prove me now [or test me now] . . . , if I will not open you the windows of heaven."5 Many of us test the Lord in the right way; however, some do not.

Consider, for example, ten apples. Now, all ten of these apples actually belong to the Lord, but He asks us to return to Him only one-tenth, or one apple.

Are you offering only a small bite of that apple and keeping 90 percent? Are you willing to offer the Lord such a small portion?

Are you ashamed, or do you try to patch up and hide the bitten portion of the apple and then offer that to the Lord?

We want our offerings to be full and clean. We have been taught: "Behold, the Lord requireth the heart and a willing mind; and the willing and obedient shall eat the good of the land of Zion in these last days."6

A few years ago I received the assignment to reorganize the Carey Idaho Stake. The plane landed at Twin Falls, and President Roy Hubert, who had served so well, met me there and drove me to his home. While we were driving, I asked him, "Is there anything I can do for you and your Saints?"

He said: "Oh, we have had a terrible drought for the last few years. This year it is particularly severe, and many farmers have left town to find employment elsewhere."

I was so disturbed for our faithful members who love the Lord and the Church yet were losing their farms.

A young bishop, R. Spence Ellsworth, was called to serve as the new stake president. During the Sunday general session, results of the drought weighed heavily on my mind. As I was speaking, a strong prompting came. I asked them to do the following:

Faithfully pay an honest tithe, both young and old.
Humbly hold regular individual and family prayers.
Devotedly have daily personal and family scripture study.
Thankfully keep the Sabbath day holy.
Gratefully go to the temple often, there offering thanksgiving.
Willingly sustain and follow the new leaders.
Hold a stakewide fast, including everyone in the affected communities who would like to participate.

For the next couple of days following the stake conference, many members planted their crops with complete faith, even though there was no forecast of rain.

On Wednesday, under the direction of President Ellsworth, the whole stake fasted. That same week many members, the leaders, and their spouses went to the Boise Idaho Temple and offered their thanksgiving. While these faithful Saints were in the temple, rain began to fall on the entire community, though the weather forecast indicated no moisture for the next few weeks. The following Saturday, good rain fell again and continued for a few days. This happened late in the month of April. Significant snow fell in the mountains, providing enough moisture. In the Dietrich and Richfield communities, their reservoir had been under 30 percent, but after the people fasted, the reservoir was nearly full. The Carey water supply increased from about 44 percent to more than 100 percent of normal. Through the rest of the growing season, as members of the Carey Stake increased their faith by fasting a few more times, paying honest tithes, and attending the temple more frequently, the Lord heard and answered their prayers. Frost came late that year, so the farmers were able to harvest grain, sugar beets, alfalfa, potatoes, and other crops. From that day, and each year since, they have offered their thanksgiving prayers, and "because of . . . his tender mercies,"7 the Lord continues to bless them.

In the book of Chronicles, the Lord said, "If my people, . . . called by my name, shall humble themselves, and pray, and seek my face, and turn from their wicked ways; then will I hear from heaven, and will forgive their sin, and will heal their land."8

Paying a full and honest tithe leads us to the temple. Tithing, I believe, is one of President Hinckley's prophetic priorities.

Last week in the Young Women meeting, President Hinckley said, "While tithing is paid with money, more importantly it is paid with faith."9

Another time he said: "This is not so much a matter of money as it is a matter of faith. . . . I urge you, . . . every one of you, to take the Lord at His word in this important matter."10

It is a matter of commitment. The earth belongs to the Lord, and this includes our own lives. He allows us to use everything on this earth. He only asks us to return one-tenth. Tithing is a token of gratitude, obedience, and thanksgiving--a token of our willingness and dedication. Paying tithing, willingly, develops an honest and pure heart. Paying tithing increases our love for the Lord.

The Lord said, "It is a day of sacrifice, and a day for the tithing of my people."11

Brothers and sisters, let us demonstrate our faith. Let us show our willingness to obey. I promise you, in the name of Jesus Christ, when you and I pay honest, true tithes to the Lord, the Lord will open the windows of heaven.

I know that Heavenly Father lives. Therefore, He will bless you. Jesus Christ is our Savior. Joseph saw Heavenly Father and His Son, Jesus Christ. This is His Church. President Gordon B. Hinckley is a living oracle of God. He asks you to come often to the temple. This is my humble prayer in the name of Jesus Christ, amen.

Notes 1. Malachi 3:8-10.

2. See 3 Nephi 24:8-10.

3. D&C 119:4.

4. Leviticus 27:30; see also vv. 32-33.

5. 3 Nephi 24:10.

6. D&C 64:34.

7. Ether 6:12.

8. 2 Chronicles 7:14.

9. "Let Virtue Garnish Thy Thoughts Unceasingly," Liahona and Ensign, May 2007, 116.

10. "Let Us Move This Work Forward," Ensign, Nov. 1985, 85.

11. D&C 64:23.

D&C Lesson 17: 'The Law of Tithing and the Law of the Fast'

Mon, 20 Apr 2009 18:00:00 -0600

by Ted L. Gibbons
source: MormonLife.com

INTRODUCTION: Take a look at 3 Nephi 24,25. The Lord quoted two chapters from Malachi to the Nephites so that they could be included in the Nephite scriptures for the sake of future generations:

"These scriptures, which ye had not with you, the Father commanded that I should give unto you; for it was wisdom in him that they should be given unto future generations." (3 Nephi 26:2)

If you read the scriptures like I do, such an event causes you to ask some questions. Why these two chapters? Why not some wonderful passages from Obadiah? Why not a little bit from Nahum and Haggai? For that matter, why not the first two chapters from Malachi? What is there in Malachi 3 and 4 that future generations (both of the Nephites and our own day) would need? I believe that part of that answer must lie in the teachings about tithing in Malachi 3 and 3 Nephi 24. The repetition of this chapter would leave no doubt in the minds of Nephites or Latter-day Saints that the Lord required continual compliance with this commandment.

1. THE LORD HAS COMMANDED US TO PAY TITHING. HE HAS PROMISED GREAT BLESSINGS TO THOSE WHO OBEY THIS COMMANDMENT.

"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." (D&C 119:4)

This is the clearest definition of tithing given in the Scriptures. The Brethren have interpreted the word "interest" to mean "income." "No one is justified in making any other statement than this." (Letter from First Presidency, 19 March 1970.) It wold be improper for anyone to try and define precisely what the personal applications of this commandment should be. The payment of tithing becomes a very personal matter, one to be resolved between the tithe payer and the Lord.

And it must be resolved. The word the Lord uses to describe the non-payment of tithes is strong. Non payers are robbers!

"Will a man rob God? Yet ye have robbed me. But ye say: Wherein have we robbed thee? In tithes and offerings....

"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" (3 Ne. 24:8, 10).

President Joseph F. Smith gave a most unusual insight into the significance of this law:

"'And they who are of the High Priesthood, whose names are not found written in the book of the law, or that are found to have apostatized, or to have been cut off from the Church; as well as the lesser Priesthood, or the members, in that day, shall not find an inheritance among the Saints of the Most High . . . .'

"This is the position the people will be in when they come to claim an inheritance in Zion, if their names are not found recorded in the book of the law of God. And I want to tell you that this refers directly to the law of tithing. In the first place it referred to the law of consecration, but that law, as has been explained, was not properly kept, and inasmuch as people are under greater condemnation when they keep not the laws that are given them, the Lord in His mercy withdrew from the Latter-day Saints the law of consecration, because the people were not prepared to live it, and as long as it was in force and they kept it not they were under condemnation. The law of tithing was given in its place.

"Some people may not care very much whether their names are recorded or not, but this comes from ignorance of the consequences. If their names are not recorded they will not only be cut off from the assistance which they would be entitled to from the Church if they needed it, but they will be cut off from the ordinances of the house of God; they will be cut asunder from their dead and from their fathers who have been faithful, or from those who shall come after them who shall be faithful, and they will be appointed their portion with the unbelievers, where there is weeping and gnashing of teeth. It means that you will be cut off from your fathers and mothers, from your husbands, your wives, your children, and that you shall have no portion or lot or inheritance in the kingdom of God, both in time and in eternity. It has a very serious and far reaching effect" (President Joseph F. Smith [October 1899]).

There are some considerations that might be reviewed to assist in making a useful determination about what to give to the Lord in this matter. President Stephen L. Richards of the First Presidency said;

"I like to think of the Lord as a partner, because the essence of partnership is a sharing of profits. It is however indispensable in a partnership that there shall also be a sharing of the burdens of the enterprise. The honor and the satisfaction that come to one in realization that he lives his life in partnership with God is to me a lofty and exalting thought. One cannot hope to realize the profits from that venture without bearing his portion of the expense - the giving which is requisite" (C.R., April 1929, Saturday AM).

What would happen if the Lord gave us blessings with the same liberality with which we pay our tithing? What if he weighed every one of our acts of contrition and obedience to determine its true worth and value to him before he decided to bestow any blessings therefore? What if he evaluated every request for a blessing in an effort to find a reason for not giving it to us?

"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" (Pres. Joseph Fielding Smith: Church History and Modern Revelation, p. 120).

Consider these two stories from the faithful Maori saints in New Zealand:

"I shall always remember the faith of an old Maori brother in New Zealand. As the missionaries came to his humble little fishing shack located well off the beaten track, he hurried to find an envelope that contained a letter addressed to him and in which he had also stuffed a sizable sum of hard-earned money. He promptly handed the envelope containing the money and letter to the missionaries. This fine brother didn't have the ability to read the letter when it arrived, for it was written in English and his tongue was Maori, but he could read the financial figures contained in it, and he recognized the letterhead as being from the mission office. He thought the mission needed the cash amount mentioned for some special purpose, and he had it all ready for the missionaries. After translating the letter for him, it was now clear that the letter merely confirmed his annual tithing settlement and stated the total amount paid for the previous year. His faith was such that he stood ready to pay the same amount all over again if the Lord's servants needed it for the work" (Bishop Robert L. Simpson: C.R., April 1966, Saturday AM).

How could the Lord fail to bless someone with that kind of spirit? What a delight it must be in heaven to open the windows for someone with an attitude of such generosity! The same spirit of giving is reflected in this story:

"About twenty-five years ago Brother Matthew Cowley, who was then the New Zealand Mission president, wrote to President [Heber J.] Grant and his counselors telling them of this faithful branch of English members. He expressed a recommendation that because of their devotion and outstanding tithing record over many years, a modest chapel be built for them without local participation, entirely from the general tithing funds of the Church. Soon the answer came back that the recommendation was approved. Immediately a special meeting was called in the community schoolhouse, and for the first time these wonderful people heard what had transpired in their behalf.

"At first they just sat. No one seemed particularly elated by the news, and then, one by one, each family head stood to explain how he would be disappointed if he were not allowed to accept financial responsibility for a certain phase of the proposed chapel. Within twenty minutes, the entire amount had been subscribed to. These faithful people were in the habit of going the extra mile in helping to finance the needs of the kingdom, and this is the way they wanted it. You see, people overcome selfish desires as they practice the Lord's law of giving" (Bishop Robert L. Simpson: April 1966, Saturday AM).

We must have faith in the promises of the Lord in this matter. If I have learned anything in my years of service in the Church, I have learned that God keeps his promises. "What I the Lord have spoken, I have spoken, and I excuse not myself . . ." (D&C 1:38)

In the final analysis, the payment to tithes has much more to do with trust and love than with money. Consider the following story told by Elder Bernard P. Brockbank, former Assistant to the Quorum of the Twelve:

"I recall a personal experience. A few years ago when my wife and I were involved with a young family, we were struggling to meet our financial needs, and we were in debt, and we were not honest in our payment of tithes and offerings. We were attending church and I thought that we loved the Lord, but one day my wife said to me, 'Do you love God?' and I answered, 'Yes.'

"She said, 'Do you love God as much as you love the grocer?'

"I replied, 'I hope that I love him more than the grocer.'

"She said, 'But you paid the grocer. Do you love God as much as the landlord? You paid him, didn't you?' She then said, 'The first and great commandment is to love God, and you know we have not paid our tithing.'

"We repented and paid our tithes and offerings, and the Lord opened the windows of heaven and poured out blessings upon us. We consider it a great privilege to pay tithes and offerings to the Lord." (Love Of God: Elder Bernard P. Brockbank, C.R., April 1971)

Among the promises the Lord has made to his tithe payers is this one: "And I will rebuke the devourer for your sakes." (Malachi 3:11) Ponder the meaning of this promise. What would it mean to the usefulness of your income if the Lord were to rebuke the devourer? What are the unexpected leaks that drain your bank account? What unforseen expenses devour funds you had expected to use for anticipated expenses?

"The Lord has promised that he will rebuke the devourer for our sakes. Malachi speaks of the fruits of our ground. May not that rebuke of the devourer apply to various of our personal efforts and concerns?" (Elder Gordon b. Hinckley: C.R., April 1982, Priesthood Session).

2. THE LORD HAS COMMANDED US TO FAST AND TO PAY GENEROUS FAST OFFERINGS.

Brigham Young once said, "You know that the first Thursday in each month we hold as a fast day. How many here know the origin of this day? Before tithing was paid, the poor were supported by donations. They came to Joseph [Smith the Prophet] and wanted help, in Kirtland, and he said there should be a fast day, which was decided upon. It was to be held once a month, as it is now, and all that would have been eaten that day, of flour, or meat, or butter, or fruit, or anything else, was to be carried to the fast meeting and put in the hands of a person selected for the purpose of taking care of the poor. If we were to do this now faithfully, do you think the poor would lack for flour, or butter, or cheese, or meat, or sugar, or anything they needed to eat? No! There would be more than could be used by all the poor among us. It is economy in us to take this course, and do better by our poor brethren and sisters than they have hitherto been done by. Let this be published in our newspapers. Let it be sent forth to the people, that on the first Thursday of each month, the fast day, all that would be eaten by husbands and wives and children and servants should be put in the hands of the bishop for the sustenance of the poor. I am willing to do my share as well as the rest, and if there are no poor in my ward, I am willing to divide with those wards where there are poor. If the sisters will look out for rooms for those sisters who need to be taken care of, and see them provided for, you will find that we will possess more comfort and more peace in our hearts and our spirits will be buoyant and light, full of joy and peace. The bishops should, through their teachers, see that every family in their wards, who is able, should donate what they would naturally consume on the fast day to the poor." (Brigham Young, J. of D., Vol. 12, p. 115.)

During the administration of President Joseph F. Smith, the day was changed from Thursday to Sunday in order to ease the burden and lessen the inconvenience caused to workers by Fast Thursday.

But the day is not the matter of utmost importance here, although one might hope that special blessings would be poured out upon the Church by a God pleased with the special devotion of all of his people fasting on the same day. The issues here are the purposes of fasting. One of those issues is presented quite clearly by Brigham Young. We fast in order to bless the poor - to provide from our abundance to those in poverty. Isaiah spoke of this and other reasons for the fast. He taught:

"Is not this the fast that I have chosen? to loose the bands of wickedness, to undo the heavy burdens, and to let the oppressed go free, and that ye break every yoke? Is it not to deal thy bread to the hungry, and that thou bring the poor that are cast out to thy house? when thou seest the naked, that thou cover him; and that thou hide not thyself from thine own flesh?" (Isaiah 58:5-7)

The way in which we now provide for the poor is through the fast offering. What a blessing this has been to the poor among us and to the rich who are able and inclined to share.

Consider the purposes for fasting mentioned in Isaiah in addition to providing for the poor:

To loose the bands of wickedness.
To undo the heavy burdens.
To let the oppressed go free.
That ye break every yoke
To cover the naked.
To build bridges of love in the family.

Surely in this list every member can find worthwhile reasons to abstain from food for at least one day a month. There are other reasons given in the standard works as well. Turn to the heading "Fast, Fasting" in the Topical Guide and see what you can learn about this principle.

I remember writing a letter to my Mother from the mission field to tell her that I had been called to a leadership position. She was pleased. I was her youngest, and I had caused a substantial influx of grey in her hair during the years prior to my mission. She seemed to view this announcement of responsibility as an indication that the Lord had found a place in my heart. Her return letter began like this:

"When I got your last letter I began a fast. . . ." My Mom was a worrier, and not without some justification. I confess that it seemed strange that she would begin a fast over good news. But she continued, " . . . because I wanted to get as close as I could to our Heavenly Father so that I could tell him how grateful I am for what he has done for you in your life."

Imagine that! A fast of gratitude. What a concept!

Little is accomplished by going hungry. Fasting is more than not eating, as we all know. It increases our spiritual power.

"Fast with purpose. We must ever remind ourselves and all members of the Church to keep the law of the fast. We often have our individual reasons for fasting. But I hope members won't hesitate to fast to help us lengthen our stride in our missionary effort, to open the way for the gospel to go to the nations where it is not now permitted. It's good for us to fast as well as to pray over specific things and over specific objectives" (The Teachings of Spencer W. Kimball, p.145).

"In all ages the Lord has called upon his people to fast and pray and seek him with all their strength and power. Fasting - the abstaining from food and drink for a designated period - gives a man a sense of his utter dependence upon the Lord so that he is in a better frame of mind to get in tune with the Spirit. Moses and Jesus both fasted for forty days as they sought that oneness with the Father out of which great spiritual strength comes. As with almost all else, however, fasting among the Jews no longer served its true purpose; it had become degenerate, self-serving, and ostentatious. Jesus expected his new followers to fast - not as the Pharisees, but in a true spirit of worship and self-effacement" (Bruce R. McConkie, The Mortal Messiah, Vol.2, p.152).

There is more power in this principal than we have applied. What if the nation in which you reside had a day each month of fasting during which the money being saved were donated to care for the poor. Some of you will remember the special fast days in 1985 in which the church participated.

Elder Ballard once recounted the following experience: "Visiting the African continent brought back memories of my earlier assignments to East and West Africa. I thought once again of the special fast by Church members worldwide in 1985. It provided approximately six million dollars to relieve suffering and hunger primarily in drought-stricken Ethiopia. Brother Glenn L. Pace and I witnessed firsthand the fruits of generous contributions by Church members when the First Presidency assigned us to go to Africa, assess the needs of the people, and recommend how to make the best use of these special funds" (Feasting at the Lord's Table: Elder M. Russell Ballard : C.R., April 1996).

If the members of the church can raise $6 million in a month by fasting, what could the nations of the world do to relieve suffering and hunger and poverty with such an effort. But this is not the forum for such a proposal. It is enough to say that your contributions of fast offerings do the greatest possible good among the needy of your brothers and sisters. This is a pure an expressions of consecration as we have available to us in the church. We can give the money saved by fasting, and we can give more. If we have a surplus, what is there to prevent us from donating it to bless those who have less and need our help?

CONCLUSION: This is a wonderful quote from a General Conference many years ago:

"Wholehearted obedience to the principle of tithing inculcates in man the spirit of unselfishness. It promotes the spirit of church and community welfare. It encourages fair dealing, for if a man is true in his obligations toward God, he cannot be otherwise than straightforward in his dealings with his fellow man. It helps to cultivate economy and living within our means. Thus we may gain material happiness. I think it was Benjamin Franklin who declared that there are two ways to be happy. One is to increase your income and the other is to diminish your expenses. Either one will promote happiness. It has been said that the first lesson in the art of being happy is to learn to do without and like it. I want to testify to you that that is true with regard to this, as well as with regard to every other principle of the gospel. Training in moderate self-denial is important to every human being, so that we may learn to control our appetites and our improper desires. Therein is strength and power. In like manner the principle of fasting and fast donations promotes the spirit of humility, charity, and equality in the hearts of those who observe it. Surely if there is a principle upon which the stability of any civilization rests, it is that of mutual consideration among the members thereof. Pride and high-mindedness have been a fruitful source of destruction in nations of the past." (Elder Sylvester Q. Cannon: C.R. October 1929)

Mothers, Fathers, and Money

Tue, 23 Dec 2003 08:53:00 -0700

by Gregory Brough
source: MormonLife.com

Mormon Life says: Being a parent today is no easy task. Many parents are concerned how they should teach their children about money matters and better prepare them for life. After all, if we as parents don't teach them, who will?

Perhaps we weren’t blessed with parents who perfectly taught or modeled financial wisdom and acumen. However, the issue facing us today is that we as parents are responsible to teach our own children about handling money wisely. The good news is that what we don’t know, we can learn.

Money handling includes both how to earn money and how to wisely plan for its use. Here are some things we parents can do now to help our children handle money better in the future.

Become a Role Model

Regardless of what has happened in our lives thus far, we can become an example of provident living and a practitioner of sound financial principals. It may take some study and effort on our part – reading, taking a class or two, and changing some habits – but we can do it. If we consistently buy designer brand clothing time after time, we can’t expect our children to be content with thrift store bargains. Our daily example in handling money will be a force in molding their attitudes as they see us, hear us, and do as we do.

Share Your Plans

Let your children see you discussing goals, budgets, and progress. As they see you weigh decisions like whether to buy a used car, new car, or fix up “Tillie” for another year or so, they will come to appreciate how you set spending priorities in a calm, businesslike manner.

Children can participate in decisions about spending for vacations, holiday gifts, and significant budget items, and in saving for missions and education. Don’t burden them with problems, but show them how you can handle financial challenges, set priorities, and keep focused on goals that affect every family member. Children enjoy offering ideas and suggestions that help the family achieve a common goal and will be more inclined to make the sacrifices to bring it about.

Identify Wants and Needs

Just because everyone else has something doesn’t mean it is a need, but these kinds of wants don’t have to be ignored either. There is nothing wrong with spending for selected wants as money permits. Parents can also say, “We can’t afford that right now. If it’s really important to you, let’s add it to your list.” Children may then make special efforts to earn and save for the item. Sometimes, however, something that once was urgent may not be a few weeks later.

Parents can also be an example in how they practice the principle and blessing of deferred gratification. Parents may save money now for a home, a mission, and a college education, instead of buying something less important now. Such sacrifice and discipline may also serve to reinforce the principle of obedience in this life to gain celestial glory in the next.

Stick to Your Budget

Children should see (and help) you make shopping lists, use the coupons, weigh the choices of brands and quality, prioritize expenditures, and keep within your targeted spending. Give children the challenge to plan, shop for, and prepare a family meal by giving them a budget, sending (or taking) them to the grocery store to do comparison shopping for the ingredients.

Don’t Forget Tithing

I’ve admired parents who provide opportunities for their children to work – offering a parcel of land to grow corn, opening the door for an after school job, and other opportunities. Work brings tangible rewards, including money to spend. Work opportunities help children learn traits and skills that will bless their lives.

With work’s rewards comes the opportunity to teach about tithing. Take children with you to tithing settlement. Help them learn that everything belongs to the Lord, and from what he gives us, we choose to return 10 percent to him first.

Along with tithing, our children must learn to pay themselves (or save). We created financial incentives to encourage our children to save and even created a family “bank” where accounts earned interest. Each month I followed up with the children to praise them for their thrift and point out how their savings were growing.

My wife and I began teaching our children early. We were amazed at how the children imitated our practice of clipping and using coupons. They set up an imaginary town where they bought and sold things. They worked, did their chores, and as they were paid, we reminded them to pay their tithing first. We also encouraged them to save some of their money. We guided them in their spending, and at times let them spend their money for things we didn’t necessarily agree with.

Because of the comfort level we’ve developed in discussing financial matters in our family, our adult children now come to us for advice on adult financial matters, such as whether to choose a certificate of deposit or mutual fund investment.

Our attitudes about money and those we develop within our children can shape their lives for better or worse. As your children learn from you – and perhaps see their friends and colleagues struggling – they will be grateful that you took the time and had the discipline to teach them how to handle money.

Lesson Helps: Tithing (John Taylor Lesson 19)

Wed, 15 Oct 2003 11:43:00 -0600

source: MormonLife.com

Mormon Life says: Here is some commentary on Tithing to supplement your study of John Taylor Lesson 19. Abraham H. Cannon on the temporal blessings of obedience:

Take, for instance, the principle of tithing. If you announced that to the world and asked them to observe it, would they not consider it one of the most burdensome taxes that could be inflicted upon them? Yet every Latter-day Saint is my witness that those who follow strictly this law of tithing among the people of God do not find it a burden, but rather find it a temporal as well as a spiritual blessing; for their property has been abundantly blessed, so that they have not missed the tithing which they have given to the work of the Lord. Take, again, the missionaries which we send into the world. If a man in the world was called to leave his business for two years or more to preach the Gospel, he would think it was ruinous to all his temporal affairs. But here are Elders who go out and spend year after year, and the very men who have spent the most time in the missionary field, and who stand at the head of the Church today, are the men who are the most prosperous and the most free from debt. And so the Lord will show forth the wisdom of the course which He presents to the people through the results which follow the efforts of the Latter-day Saints. We can do no better than to observe strictly every command that is given us by the servants of the Lord, however much they may conflict with our present ideas, and God will bless us in pursuing this course.

(Brian H. Stuy, ed., Collected Discourses, 5 vols. [Burbank, Calif., and Woodland Hills, Ut.: B.H.S. Publishing, 1987-1992], 3: .)

John A. Widtsoe on blessings from the Lord:

Obedience to the law of tithing is certain to bring blessings in return, even of a temporal character. Yet, it must ever be remembered that the blessings of life come according to the Lord's will. Material property may not be the blessing we most need. If we can trust the Lord enough to pay Him a tenth of our increase, we must trust Him to bless us according to our needs. Material, earthly property does not have the same value before God as before man. Love of property is often nothing more than covetousness, which is a deadly sin. "What is property unto me? saith the Lord." (D. & C. 117:4) Let man do his best to provide for himself and his family, gather property around him, pay his tithing, obey all other laws of God, and accept, with joy, such blessings as the Lord may vouchsafe him.

Now, after all this has been said, it is interesting to note that the very great majority of tithe payers, perhaps all, succeed in finding sufficient for their temporal welfare. The group of tithe payers within the Church are not only more spiritually active, but generally they are more prosperous than the non-tithe paying group. Tithing is not a factor that works against economic prosperity. In most cases material as well as spiritual blessings follow obedience to the law of tithing.

(John A. Widtsoe, Evidences and Reconciliations [Salt Lake City: Improvement Era], 293.)

Hugh Nibley on owing everything to God:

The first rule, and one never to be forgotten, is that everything you have or ever will have, individually and collectively, is a gift from God, something that he blesses you with, has blessed you with, or will bless you with—you owe it all to him. Throughout the book, the refrain is repeated at the end of almost every pronouncement: You must do this in recognition of your dependence to God, because first and foremost he has given you your lives, he rescued you from Egypt, and he redeemed you—that is, he paid the price for you that you could not pay yourself: "And thou shalt remember that thou wast a bondman in Egypt, and Jehovah thy God redeemed thee [brought you free, paid the price, for nothing], . . . and therefore I command thee this thing today" (Deuteronomy 5:15). You are not to turn to any other source of life and guidance; "do not look to the sun or the moon or the stars" to represent me. "It is to me directly and to me only that you must turn: The Lord who brought you out of Egypt" (Deuteronomy 4:19- 20). Remember that he "is God of gods, and Lord of lords, a great God, a mighty, and a terrible" (Deuteronomy 10:17); all persons are equal to him, and he cannot be bought. How can you make a deal with him when you have nothing to offer? "Behold, everything in heaven and earth belongs to him" (Deuteronomy 10:14).

(Hugh Nibley, Approaching Zion, edited by Don E. Norton [Salt Lake City and Provo: Deseret Book Co., Foundation for Ancient Research and Mormon Studies, 1989], 179 - 180.)

Legrand Richards on temporal obligations to the Church:

In trying to think what I might say today that could be an encouragement or help to you, I thought I might say a few words on our financial and temporal obligations to the Church because they are many, and there are some among us who feel that they are heavy. One stake president said: "It costs a lot to be a member of this Church," and I have thought a great deal of it. I have thought of the payment of our tithing, our fast offerings, our welfare contributions, our ward budget, our great missionary work, the building of our chapels and temples and places of worship, the temple work we are doing, and genealogical work, and I feel as many of you do that when we consecrate all that we have to the building up of the kingdom of God it really is a substantial thing as far as our temporal obligations and responsibilities are concerned.

The Lord revealed to the Prophet Joseph Smith that he had never given a temporal commandment unto his children, that all of his commandments were spiritual, for they all have a spiritual meaning and a spiritual development and a spiritual purpose, because behind all that the Lord is attempting to do in the earth, he has indicated that

. . . this is my work and my glory—to bring to pass the immortality and eternal life of man. (Pearl of Great Price, Moses 1:39.)

And hence, all of his commandments have been given for the achievement and the accomplishment of that great objective.

(Bishop Legrand Richards, Conference Report, October 1948, Afternoon Meeting 41.)

George H. Brimhall on Tithing:

As the Mosaic Law was "a schoolmaster to bring us unto Christ"-a means of training for the higher gospel order; so the law of tithing is a lesser law by which we may learn to conquer selfishness and prepare ourselves for the higher order of consecration and stewardship.

Are we progressing in the training?

The five articles following are distinct discussions on tithing; each writer or speaker treating the subject in his own peculiar way.

HISTORICAL ASPECT.-Tithing is older than Israel. It was practiced by Abraham, who paid tithes to Melchizedek. Jacob's first contract, after leaving his father's house, was with God, with whom he covenanted at Bethel, saying, "And of all that thou shalt give I will surely give a tenth unto thee."

Tithing as a law and ordinance was known and practiced and neglected by ancient Israel. Through his prophet Malachi, the Lord rebuked his people for neglecting the payment of their tithes. Christ recognized the existence of the law of tithing among the Jews and commended it. Jesus rebuked the Scribes and Pharisees for neglecting judgment, mercy and faith, at the same time declaring they should not leave the tithe paying undone (Matt. 23:23). The law of tithing was known to the Nephites. Tithing is essentially a part of Christian civilization.

The Law

THEOLOGICAL ASPECT.-Tithing is a law of God to man with promises of rewards and punishments. God said to ancient Israel, through Malachi, "Bring ye all the tithes into the storehouse, that there may be meat in mine house. Paul said to the Hebrews, "They that are of the sons of Levi who receive the office of the priesthood have a commandment to take the tithes of the people, according to the law."

Following is the revelation given to the Prophet Joseph Smith on this subject:

"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.

"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.

"And 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, for my holy priesthood, saith the Lord.

"Verily I say unto you, it shall come to pass that all those who gather unto 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."

In the above revelation, the use of the words "require" and "shall" leave no room for doubt that the revelation is mandatory. If tithing were a mere matter of privilege, or ethics, we might expect the use of other terms. Tithing is, first of all, one's surplus; and secondly, one-tenth of one's income thereafter. There is no room for quibbling on these points.

The law makes no provision for tithing that is less than one-tenth, either in quality or quantity. For an explanation of what one-tenth of one's interest means, we turn to the living oracles-the progressive constitution of the Church, whose decision is that one-tenth of one's interest means one-tenth of one's income. A part of one-tenth of one's income is a part tithing.

TEMPORAL BLESSINGS.-Through obedience to the law of tithing, we become the financial elect of God, or business partners with the Lord. If it is true that giving to the poor is lending to the Lord, then paying one's tithing is investing with the Lord. Jacob's covenant was a business contract with God. Was it not one of the elements of his business success? Is not the Lord's call to ancient Israel, to test tithing as a business venture, applicable to us as a people?

The words of the Prophet Malachi are of such great importance that Jesus quoted them to the Nephites, declaring them to be the words of the Father, at the same time giving a command that they be written, after which he expounded them to the people on this continent:

"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." (Mal. 3:10, 11. Also Book of Mormon, 3 Ne. 24:10, 11.)

SPIRITUAL BLESSINGS.-Leaving the temporal blessings, which are not the greatest, we find tithing to be the best insurance against the worst of fires. The Lord declared to the Prophet Joseph that this is a day of tithing for his people, and that he that is tithed shall not be burned at his coming (Doctrine and Covenants, 64:23). That burning may be subjective, objective, or both. The Lord said to Israel through Malachi the Prophet, "And all nations shall call you blessed; for ye shall be a delightsome land, saith the Lord of Hosts."

The temple ordinances are placed within the reach of the tithe payer who is otherwise worthy of the blessings of the house of the Lord. While the living of any one law of the gospel adds to one's power to live and enjoy every other law, the living of no one law will secure salvation. Faithful tithe paying makes the humble wage earner and the drawer of large dividends equal on the Lord's ledger. Each has fulfilled the law; neither has done more. While tithe paying alone is not sufficient to keep a man in the Church, yet he cannot retain his standing to the end without it.

PENALTIES.-Neglect of tithe paying lists a man on God's books as a robber. The Father asks the question, through his prophet Malachi, "Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings." Should we not try so to live that in our getting, neither God nor man can say, Ye robbed me to obtain it? The Lord declared to Joseph Smith, the Prophet, the overthrow of those who pollute their inheritances (D&C 103:14). We speak of tainted money, is not an untithed inheritance tainted?

To the investigator, be he ever so earnest and desirous to come into the kingdom, rejection of the law of tithing is a bar to his entrance. The Lord declares that the names of such are not to be found on the records of his Church (D&C 85:3).

To the non-tithe payer, the doors of the temple are closed, and the privileges of sacred ordinances cut off. On what ground can one claim the right to be trusted with the most sacred spiritual privileges of the kingdom, when one is not true to one's trust in material things? How can one claim the blessings of the temple if one refuses to help and maintain it?

Does not non-tithe paying unfit man for partaking of the sacrament of the Lord's Supper. "He that eateth and drinketh unworthily, eateth and drinketh damnation unto himself." To be unworthy in this respect is to be conscious of one's conduct not being in harmony with the sacramental prayer, or one's part in the sacred ordinances not being a true representation of one's life. How can a member of the Church who is not willing to pay tithing partake of the bread, in which act he witnesses before God and men that he is willing to keep the commandments of the Lord Jesus Christ? The sacred covenant entered into is found in the following prayer:

"O God, the Eternal Father, we ask thee in the name of thy Son, Jesus Christ, to bless and sanctify this bread to the souls of all those who partake of it; that they may eat in remembrance of the body of thy Son, and witness unto thee, O God, the Eternal Father, that they are willing to take upon them the name of thy Son, and always remember him, and keep his commandments which he hath given them, that they may always have his Spirit to be with them. Amen."

Where is the worthiness of a non-tithe payer to partake of the water, when in so doing he witnesses unto God in the presence of his fellows that he does always remember the Lord Jesus Christ? Following is the prayer on the water:

"O God, the Eternal Father, we ask thee, in the name of thy son, Jesus Christ, to bless and sanctify this water to the souls of all those who drink of it, that they may do it in remembrance of the blood of thy Son, which was shed for them; that they may witness unto thee, O God, the Eternal Father, that they do always remember him, that they may have his Spirit to be with them. Amen."

Is non-tithe paying a serious forgetting of the Lord?

Apostasy is the inevitable end of persistent non-tithe paying. The Lord has declared that those who abide not the law of tithing, shall not be found worthy to abide among the Saints. Who would attempt to make the Lord a liar?

Formal action of excommunication for non-tithe paying may never come. The man may not be cut off, but he will die out. The steps of decay are usually these: (1) diminution in payment of tithes; (2) excuse-hunting that does not satisfy the soul; (3) cessation of tithe paying; (4) fault-finding concerning the use of tithing one does not pay; (5) laxity in other duties; (6) general indifference concerning Church interests; (7) positive attitude against the word of the Lord. Every one may not go in just this order of retrogression, but the decline is sure and the end is certain. The Lord has declared it, and history has recorded it of individuals and communities.

SOCIAL ASPECT.-Tithe paying is the most equitable and natural distribution for public support. Behind it stands the principle enunciated by the Lord Jesus Christ, that "to whomsoever much is given, of him much shall be required." Tithing is an income tax divinely assessed and paid as a free-will offering. The payment is free from all coercion, except such coercion as material, social and psychological consequences may impose.

The giving of the surplus on entering the Church is of the highest sociological value. It is a sort of new financial birth. We all come into the physical world objectively equal. We enter the Church by baptism with equal spiritual privileges before us, each one with what he needs, but no surplus. We are tithed, and enter the Lord's financial realm relatively equal. Jesus evidently wished to impress this upon the young man who boasted of common ownership of moral wealth. Then the Master put him to the test of financial leveling, a coming to the plane of needs, and this seeker of eternal life refused to be born into that life financially. His surplus owned him, and he went away sorrowing. Compare the system of providing men according to their needs with that of providing them according to their "greeds."

Tithing is a law of perfect financial liberty. Tithing to a believer is a debt of honor, the highest social and individual honor. Debts of honor are the first to be paid. The unsecured creditor is deserving first consideration. As a rule, men in the Church who will not pay their tithing do not pay their debts. Tithe paying begets communitive confidence. False to man, false to God, is true; but no more so than, true to God, true to fellowmen.

I was once approached by a non-"Mormon" gentleman of considerable wealth, who made inquiries concerning the possibility of inducing a certain "Mormon" financier to handle thirty thousand dollars. I expressed the opinion that the person referred to made it a practice of handling his own money only. However, I made inquiries as to the foundation for the unbounded confidence which the stranger expressed in my "Mormon" friend. His reply was:

"First, he is honest. I know this from the fact that he scrupulously pays his tithing. A man who is financially true to his God, whom he has not seen, will be true to his fellow-men, whom he has seen.

"Second, there is no question as to his financial ability. He has worked his way up."

"Yes," said I, "with the help of the Lord."

I had occasion to discuss "Mormon" finances with a banker who had no religious affiliations with our people. In the course of our conversation, he said:

"It is my experience that, among you people, a faithful tithe-payer is a safe man to lend money to."

Another testimony, that of an assessor, is to the effect that honest tithe payers are the most frank in listing their property, and as a class do the least grumbling about taxation.

The paying of tithing prevents the growth of egotism in the giver, and guards against humiliation in the receiver.

"How much tithing have you paid this year?" asked a non-believer of his "Mormon" neighbor.

"Two hundred dollars," was the reply.

"You are a fool," said the skeptic, "I shall get more free advertising from the distribution of one beef and a few tons of coal at Christmas time than you will from the entire amount you pay."

Now let us examine the sociological effect on the individuals in this case. One pays what he considers to be a divinely imposed obligation for the public good the distribution of which is through what the receiver recognizes as a God- planned system of public benefaction. He is helped and is grateful to the system and to its Author. He is under obligation to no individual. Man-praise is out of the question. In the other case, help is rendered in such a way as to feed the vanity of the giver, and to place the receiver under obligation. Personal honor and praise are inevitable, gratitude for a system impossible.

People who insist upon the distribution of their own tithing are either distrustful of the Lord's agents, or ultra-anxious concerning the getting of glory.

Tithe paying, or the neglect thereof, cannot fail to affect the greatest of all social units, the family. Under the law of heredity, what will be the tendency in offspring where the parents are conscious of not dealing honestly with the Lord? On the other hand, what results may parents look for in the bearing and rearing of children under the consciousness of being fair and honest in their dealings with their Father in heaven?

PSYCHOLOGICAL ASPECT.-Tithing is a self-imposed obligation by the acceptance of the law.

It is one of the most reliable guarantees against the "greeds."

It prevents one from being owned by the external. The tithe payer owns his property, it does not own him.

Tithe paying is a source of encouragement, in that it makes possible a feeling in each individual of a financial equality before God.

It is a system of developing generosity, unalloyed by vanity.

The persistency of the pressure of tithe paying brings into play ideas, emotions, and activities of fidelity, that give strength to character and endurance of nobility in the ego, or self.

Tithing is one of the progressive activities demanding a living, increasing faith. It is an exercise of the faithfulness of the divine within to the divine without. It tests and trims one's ability to stand at the post of honor with every opportunity to desert it. It builds up an individual acquaintance with God. It brings about a sort of comradeship with Divinity, which fosters a financial faith, necessary to an ideal feeling of ease-not an inactive ease, but an energetic ease.

In the lexicon of the faithful tithe payer, there is no such word as penury. His self-reliance is so reinforced by his reliance on the Lord that his very spiritual, intellectual and financial attitude demands confidence and creates resources.

By the gate, or seeking the welfare of the kingdom, is the only way to eternal possession and increase. Knowing through doing is more than a mere knowledge of; it is an acquaintance with. It is truth tested, it is light plus warmth. It is intellectual assent transmuted by action into character fibre. The principle or law of tithing can only partly be known to the learner of the word. To know fully the doctrine, the work must be done.

The law of laws from a Latter-day Saint point of view is stated by the Prophet Joseph Smith as follows:

"There is a law, irrevocably decreed in heaven before the foundations of this world, upon which all blessings are predicated-

"And when we obtain any blessing from God, it is by obedience to that law upon which it is predicated." (D&C 130:20, 21.)

We want blessings.

We want this to continue to be a land of Zion unto us.

We want to be Zion-the pure in heart.

We want to succeed as a superior social unit.

We want to prove by our lives that the gospel is a God-made plan to reach the highest joy for man.

We want inheritance with unclouded titles.

We want to maintain a school system that will place us as a community, foremost in education.

We want to be a city on a hill, a candle on a candlestick, that men seeing our good works may glorify our Father which is in heaven.

We want to make history that will sublimely inspire posterity.

Tithing is one of the laws upon which each of these blessings is predicated.

(Handbook of the Restoration: A Selection of Gospel Themes Discussed by Various Authors [Independence, Mo.: Zion's Printing and Publishing Co., 1944], 426.)