The Law of Tithing (1978)

OF TITHING

P u b l i s h e d by T h e C h u r c h of J e s u s C h r i s t ot L a t t e r - d a y S a i n t s Salt L a k e C i t y , U t a h , U.S.A.

TITHING B y Elder S t e p h e n L R i c h a r d s F o r m e r C o u n s e l o r in t h e First P r e s i d e n c y a n d f o r m e r m e m b e r of t h e C o u n c i l ot t h e T w e l v e

M

Y s u b j e c t is t i t h i n g . I c a n s c a r c e l y h o p e t o c o n t r i b u t e a s i n g l e n e w t h o u g h t to this m a t t e r , but I h a v e felt t h a t t h e i m p o r t a n c e of it w o u l d s e r v e t o c h a l l e n g e y o u r interest, a n d I h a v e h o p e d t h a t s o m e g o o d m i g h t result t r o m a d i s c u s s i o n of it. For s o m e t h i n g s that I m a y s a y , I a c k n o w l e d g e i n d e b t e d n e s s to a little v o l u m e .

Dealing Squarely with God ( R a l p h S. C u s h m a n [ N e w York: The A b i n g d o n Press, 1927]).

R e l a t i o n s h i p of M o n e y a n d

Y

Property to Christianity O U c a n tell t h e s i n c e r i t y of a m a n ' s i n t e r e s t in a n y t h i n g by t h e w a y h e p u t s his m o n e y into i t " (Dealing Squarely with God, p. 1 3 ) . I n d e e d it h a s b e e n s a i d t h a t t h e m e a s u r e s of a m a n ' s C h r i s t i a n i t y m a y be d e t e r m i n e d by t h e w a y he g e t s a n d s p e n d s his m o n e y . It is s a i d t h a t J e s u s h a d m o r e t o s a y a b o u t m o n e y a n d p r o p e r t y , s t r a n g e as it m a y s e e m , t h a n a b o u t a n y o t h e r s u b j e c t . In s i x t e e n of t h i r t y - e i g h t of His p a r a b l e s m o n e y a n d p r o p e r t y are m a d e His t h e m e .

A

M o n e y a n d Seif

FTER all, is not m o n e y m y s e l f ? " M o n e y Is t h e m e d i u m tor w h i c h m e n e x c h a n g e their a b i l i t i e s , i n g e n u i t y , a n d labor. W h e n a m a n g i v e s his m o n e y he is g i v i n g h i m s e l f , a n d t h e w a y a m a n g i v e s his m o n e y is t h e w a y he g i v e s himself. . . . ' M o n e y is m y s e l f . I a m a l a b o r i n g m a n , ' w e will s a y , ' a n d c a n w i e l d a pickaxe, a n d I hire myself out for a

1

w e e k at $ 2 a d a y . A t t h e c l o s e of t h e w e e k I g e t $ 1 2 , a n d I put it in m y p o c k e t . ' W h a t is t h a t $ 1 2 ? It is a w e e k ' s w o r t h ot m y m u s c l e p u t i n t o g r e e n b a c k s a n d p o c k e t e d ; t h a t is, I h a v e g o t a w e e k ' s w o r t h of m y s e l f in m y p o c k e t " (Dealing Squarely with God, p. 2 5 ) .

S o w h e n a m a n g i v e s t h e m o n e y t h a t he h a s e a r n e d , he is g i v i n g literally of h i m s e l f . G i v i n g is w o r s h i p . W e are c o m m a n d e d " n o t to appear b e f o r e the L o r d e m p t y [ - h a n d e d ] . " (See Deuteronomy 1 6 : 1 6 - 1 7 . ) N o t that t h e L o r d n e e d s t h e gift, b u t m a n n e e d s t o g i v e .

T

T e s t of F a i t h HE first p r i n c i p l e of r e l i g i o n is t h e r e c o g n i t i o n of G o d — f a i t h . T h e real t e s t of t h a t r e c o g n i t i o n is giving. By that test we m a y judge with a c c u r a c y t h e r e l i g i o u s a t t i t u d e ot o u r c o u n t r y . M o r e m o n e y is s p e n t f o r f a c e p o w d e r a n d c o s m e t i c s ; m o r e for i c e c r e a m , soft d r i n k s , a n d c h e w i n g g u m ; m o r e for cigarettes, respectively, than the total s u m e x p e n d e d t o s u p p o r t all c h u r c h e s .

Is t h a t a c r i t e r i o n by w h i c h w e m a y s a f e l y j u d g e t h e r e l i g i o u s a t t i t u d e , t h e d e e p s e t r e l i g i o u s f e e l i n g of t h e p e o p l e of t h e c o u n t r y ? D o not t h e w o r d s of M a l a c h i seem pertinent: "Will a man rob G o d ? Yet ye have r o b b e d m e . B u t y e s a y . W h e r e i n h a v e w e robtDed t h e e ? In t i t h e s a n d o f f e r i n g s " ( M a l a c h i 3 : 8 ) .

W

S o v e r e i g n t y of G o d E d o not r o b G o d by w i t h h o l d i n g o u r gift, in t h e s e n s e t h a t w e d e p r i v e h i m of t h e s u b s t a n c e of e a r t h . H e a l w a y s h a s t h a t s u b s t a n c e , n e v e r r e l i n q u i s h i n g it. B u t w e d o r o b h i m of t h e s a t i s f a c t i o n a n d j o y t h a t he m u s t f e e l w h e n his c h i l d r e n r e s p o n d t o his m a n d a t e a n d o p e n t h e i r h e a r t s in g i v i n g a n d in w o r s h i p . S o m e o n e h a s s a i d . " G o d never g i v e s a q u i t - c l a i m d e e d , h e o n l y g r a n t s a leasehold estate, a n d he w h o receives t h e lease must ever return t h e r e n t a l . "

N

Bought with a Price

O W the L o r d has c o m m a n d e d that a rental be r e t u r n e d for all t h e s u b s t a n c e a n d b l e s s i n g s he h a s g i v e n t o his c h i l d r e n . C h r i s t b o u g h t u s w i t h a p r i c e , as w e are t o l d in t h e s c r i p t u r e . Is it t o be thought that we are to gain salvation without a price, w i t h o u t g i v i n g a n d p a y i n g f o r it? W h e n w e s p e a k of p a y i n g in this s e n s e , w e d o not m e a n t h a t p a y w h i c h Is g i v e n a s if in b a r t e r . W e m e a n t h e r e t u r n of

2

Jesus Christ the Savior of all men

s u b s t a n c e wtiichi is c o m m i t t e d t o o u r s t e w a r d s h i p a n d w h i c h w e h o l d in t r u s t for t h e o n e w h o has so b l e s s e d us.

I

Partnership with God

like t o t h i n k of t h e L o r d as a p a r t n e r b e c a u s e t h e e s s e n c e of p a r t n e r s h i p is a s h a r i n g of p r o f i t s . It is, h o w e v e r , i n d i s p e n s i b i e in a p a r t n e r s h i p t h a t t h e r e shall also b e a s h a r i n g of t h e b u r d e n s of t h e e n t e r p r i s e . T h e h o n o r a n d t h e s a t i s f a c t i o n that c o m e to o n e in t h e r e a l i z a t i o n t h a t he lives his life in p a r t n e r s h i p w i t h G o d is t o m e a lotty a n d e x a l t i n g t h o u g h t . O n e c a n n o t h o p e t o realize t h e protits f r o m that v e n t u r e w i t h o u t b e a r i n g his p o r t i o n of t h e e x p e n s e — t h e g i v i n g w h i c h is a r e q u i s i t e .

T

P a y m e n t of D u e s HE C h u r c h is p r o b a b l y t h e o n l y s o c i e t y in t h e w o r l d w h e r e a m a n is not s u s p e n d e d f r o m m e m b e r s h i p for f a i l u r e t o p a y his d u e s . In s u b s t a n t i a l l y e v e r y o t h e r b o d y o r g a n i z e d for s o c i a l or material g a i n , it a m a n fails t o p a y his s t i p u l a t e d c o n t r i b u t i o n , he is d r o p p e d . W h i l e t h e C h u r c h d o e s not d r o p f r o m m e m b e r s h i p t h o s e w h o tail to p a y , I teel c e r t a i n t h a t t h o s e w h o fail t o p a y t h e i r s t i p u l a t e d p o r t i o n a u t o m a t i c a l l y d r o p t h e m s e l v e s f r o m t h e real advantages ot C h u r c h participation a n d t h e blessings that i n u r e f r o m activity w i t h i n it.

O

Spiritual Power

B S E R V A N C E ot t i t h i n g b r i n g s s p i r i t u a l p o w e r , a n d t o m e , t h a t is t h e m a i n t h i n g .

R e l i g i o n is m o r e t h a n m e r e r e p o s e o r r e l a x a t i o n . It is p o s i t i v e s p i r i t u a l e x e r c i s e . It m a k e s tor t h e g r o w t h ot t h e s o u l . It c u l t i v a t e s all v i r t u e s . S o o n e w h o is s e r i o u s a b o u t r e l i g i o n will b e w i l l i n g t o give t o it t h e t h i n g s t h a t are vital t o h i m s e l f .

P

Thrift Habits RCVE m e n o w h e r e w i t h , s a i t h t h e L o r d o t h o s t s , if I will not o p e n t h e w i n d o w s of h e a v e n " ( M a l a c h i 3 : 1 0 ) , s p e a k i n g t o t h o s e w h o m he had a d m o n i s h e d to pay their tithes and offerings.

What c o m e s from the w i n d o w s ot heaven? Both temporal a n d spiritual blessings. Temporal blessings a c c r u e l a r g e l y f r o m t h e c u l t i v a t i o n of thrift h a b i t s .

T h e p a y m e n t o t t i t h e s o t n e c e s s i t y c o m p e l s an

4

Observance of tithing erings spiritua power

o r d e r l y a r r a n g e m e n t of a f f a i r s . A c c o u n t i n g is i n d i s p e n s a b l e . B u d g e t i n g is n e c e s s a r y . S a v i n g f o l l o w s .

All of w h i c t i a r e n e c e s s a r y t o f i n a n c i a l s u c c e s s .

I

Economy

T w a s V i c t o r H u g o whio s a i d : " A b o v e all, t e a c f i t t i e c t i i l d r e n t o s a v e . E c o n o m y is t f i e s u r e f o u n d a t i o n f o r all v i r t u e s . " I t i e a r d a b a n k e r s a y ttiat if t i t h i n g s e r v e d n o o t h e r p u r p o s e t h a n t o s e c u r e a n o r d e r l y a d j u s t m e n t of o n e ' s a f f a i r s , a b u d g e t i n g of t h e i n c o m e a n d e x p e n s e s , it w o u l d b e i n v a l u a b l e . I feel s u r e t h a t h e w h o p a y s h i s t i t h e s not o n l y h a s a better c o n c e p t i o n ot e c o n o m y , b u t h e is i n d u l g i n g in a p r a c t i c e t h a t will b r i n g h i m i n t o b e t t e r t h r i f t h a b i t s a n d enable him to g o forward toward financial prosperity.

O Honesty

N E w h o is h o n e s t w i t h G o d is apt t o be h o n e s t w i t h his n e i g h b o r a n d w i t h his e m p l o y e r . T h e n e e d f o r h o n e s t y is a t t e s t e d e v e r y w h e r e a n d p a r t i c u l a r l y in o u r o w n c o m m u n i t i e s by d e t a l c a t i o n s , t h e e x t e n t a n d m a g n i t u d e o t w h i c h m a k e u s all b l u s h w i t h s h a m e . I c a n s c a r c e l y c o n c e i v e ot a m a n w h o is h o n e s t w i t h his G o d n o t being h o n e s t w i t h his t e l l o w m a n , a n d I c a n well a d v o c a t e t h e p a y m e n t o t o u r t i t h i n g in a s t r a i g h t f o r w a r d , s q u a r e , h o n e s t w a y as b e i n g a s a f e f o u n d a t i o n o n w h i c h t o b u i l d t h o s e p r i n c i p l e s of integrity t h a t will m a k e h o n e s t m e n a n d w o m e n in the c o m m u n i t y .

T

N e e d of t h e T i t h e HE n e e d of t h e t i t h e in t h e p r o s e c u t i o n of G o d ' s w o r k m u s t be a p p a r e n t t o all of y o u . T h e r e are so m a n y a v e n u e s in w h i c h s u m s m a y b e expended to p r o m o t e the w o r k that I c a n scarcely take time to mention t h e m . Not long ago I had t h e privilege o t t r a v e l i n g in o n e ot t h e m i s s i o n s of t h e C h u r c h . I w a s d e l i g h t e d t o o b s e r v e t h a t in m a n y rural s e c t i o n s t h e C h u r c h h a s e r e c t e d i n e x p e n s i v e but b e a u t i f u l s m a l l c h a p e l s . I c o u l d c o n c e i v e t h e i n t l u e n c e t h a t t h e s e c h a p e l s m i g h t e x e r t , not o n l y in the f u r t h e r a n c e of o u r r e l i g i o u s v i e w s , but in t h e i r effect o n t h e h o m e lite, t h e c o m m u n i t y life, t h e habits, a n d t h e p r a c t i c e s of t h e p e o p l e . T h e s e little chapels were clean and orderly, and I am sure they will b r i n g an i n s p i r a t i o n t o m a n y h u n d r e d s of h o m e o w n e r s t o c l e a n u p t h e i r e s t a b l i s h m e n t s , t o live in an o r d e r l y a n d a m o r e b e a u t i f u l w a y . If t h e C h u r c h

6

w e r e e n d o w e d w i t h s u f f i c i e n t m e a n s , t h e s e little c h a p e l s c o u l d be e x t e n d e d t h r o u g h o u t t h e w h o l e land a n d w o u l d bring wonderfully beneficial results.

L

U s e of T i t h i n g F u n d s

A R G E s u m s of m o n e y a r e r e q u i r e d for o u r t e m p l e s . T h i n k ot t h e g r e a t w o r k o t r e d e m p t i o n t h a t is p e r f o r m e d t h e r e . O u r w h o l e m i s s i o n a r y c a u s e is, in l a r g e m e a s u r e , d e p e n d e n t u p o n t h e f i n a n c i a l s u p p o r t that c o m e s t o t h e C h u r c h a n d also that w h i c h c o m e s to those w h o are called o n m i s s i o n s . T h e r e is a d e f i n i t e r e l a t i o n b e t w e e n t h e t i n a n c e s of o u r p e o p l e a n d t h e p r o p a g a t i o n of t h e g o s p e l of C h r i s t . T h e r e is a d e f i n i t e r e l a t i o n b e t w e e n missionary w o r k a n d debt. I propose this c o n s t r u c t i v e p r i n c i p l e of t h e g o s p e l e m b r a c e d in t h e law ot t i t h i n g as a s o l u t i o n for m a n y of o u r f i n a n c i a l p r o b l e m s , as a f o u n d a t i o n u p o n w h i c h m e n m a y b r i n g t h e m s e l v e s into a p o s i t i o n t o a c c e p t t h e c a l l s that c o m e to t h e m to s p r e a d t h e great truths that are committed to our custody.

E

Enjoyment of Tithe-paying

VERY m a n w h o p a y s his t i t h i n g s h o u l d e n j o y p a y i n g it. T h e g o s p e l of C h r i s t is a g o s p e l of e n j o y m e n t . " M e n are that they might have j o y " (2 N e p h i 2 ; 2 5 ) . W h e n o n e p a y s his t i t h i n g w i t h o u t e n j o y m e n t , he is r o b b e d of a p a r t o t t h e b l e s s i n g . He must learn to give cheerfully, willingly, a n d joyfully, a n d his gift will b e b l e s s e d . In o r d e r that h e m a y r e c e i v e m o r e e n j o y m e n t , he n e e d s to p a y m o r e f r e q u e n t l y . W h y d e p r i v e o n e s e l f of t h e j o y that c o m e s t r o m t h i s v o l u n t a r y g i v i n g u n t i l t h e e n d ot t h e y e a r , w h e n by p a y m e n t s t h r o u g h o u t t h e y e a r w e m a y i n c r e a s e a n d e n h a n c e not o n l y t h e j o y of o u r g i v i n g but t h e p r a c t i c e of it.

Monthly Payments

h a v e t o u n d it t o be a difficult p r o b l e m in m a t h e m a t i c s t o p a y o n e - t e n t h o u t ot o n e - t w e l f t h . I c o m m e n d that t h o u g h t to those w h o are receiving m o n t h l y s t i p e n d s a n d w h o i n d u l g e t h e p r a c t i c e of p a y i n g t h e i r t i t h i n g at t h e c l o s e of t h e year. I a m s u r e y o u will f i n d it d i f f i c u l t t o get t h e t e n t h o u t of t h e t w e l f t h if y o u r t i t h i n g r e m a i n s for p a y m e n t until t h e last m o n t h . I heartily r e c o m m e n d t o y o u t h e p a y m e n t of y o u r t i t h e s as y o u r f u n d s c o m e into y o u r h a n d s , not o n l y b e c a u s e it will be easier, b u t b e c a u s e g r e a t e r b l e s s i n g s will i n u r e t o y o u .

7

It will be holy unto you it you give i lovingly, joyfully, willingly, to the great oause

-

h ;

W

Consecration E c o n s e c r a t e o u r lives in thiis C t i u r c h t o t t i e a d v a n c e m e n t of t h e c a u s e of G o d .

T h e r e is n o h i g h e r e v i d e n c e of that c o n s e c r a t i o n t h a n t h i s g i v i n g w h i c h has b e e n e n j o i n e d u p o n u s by t h e L o r d . " T h e gitt w i t h o u t t h e giver is b a r e ; W h o g i v e s h i m s e l f w i t h his a l m s f e e d s t h r e e , — H i m s e i t , his h u n g e r i n g n e i g h b o r , a n d m e " ( L o w e l l , The Vision of Sir Launfal, as q u o t e d in Thesaurus of Quotations [ N e w York: Crown P u b l i s h e r s , 1 9 4 1 ] , p. 4 1 7 ) .

So t h e l a w o t t i t h i n g is t h e e p i t o m e of t h e g o s p e l . It is g e n u i n e w o r s h i p a n d t r u e r e c o g n i t i o n of t h e s o v e r e i g n t y o t G o d . It is real c o n s e c r a t i o n , t h e g i v i n g ot t h e m u s c l e a n d e n e r g y o t life t o t h e c a u s e , a n d it b e g e t s t h e a b u n d a n t life of love a n d s e r v i c e f o r w h i c h C h r i s t c a m e . It is a m e a s u r e m e n t of t r u e r e l i g i o n . B y t h e e x t e n t of its o b s e r v a n c e e v e r y m a n m a y d e t e r m i n e for himself t h e v i t a l i t y of his o w n f a i t h a n d love of G o d . A p r o p h e t h a s s a i d , " T h e t e n t h shall be h o l y u n t o t h e L o r d " ( L e v i t i c u s 2 7 : 3 2 ) . It will be h o l y u n t o y o u , m e n a n d w o m e n of Israel, if y o u give it l o v i n g l y , j o y f u l l y , w i l l i n g l y , t o t h e g r e a t c a u s e .

G o d h e l p u s s o t o d o , I ask in t h e n a m e ot J e s u s Christ. A m e n .

9

The

Articles of Faith of The Church of Jesus Christ of after-day Saints 1 W e b e l i e v e in G o d , t h e E t e r n a l F a t h e r , a n d in His S o n , Jesus Christ, a n d in t h e H o l y G h o s t .

2 W e believe that m e n will be p u n i s h e d for t h e i r o w n s i n s , a n d not for A d a m ' s t r a n s g r e s s i o n .

3 We believe that t h r o u g h t h e A t o n e m e n t of C h r i s t , all m a n k i n d m a y b e s a v e d , by o b e d i e n c e to the laws and ordinances of t h e G o s p e l .

4 W e believe that t h e first p r i n c i p l e s a n d o r d i n a n c e s of t h e G o s p e l a r e : first. F a i t h in t h e L o r d J e s u s C h r i s t ; second. Repentance; t h i r d . B a p t i s m b y i m m e r s i o n for the remission of sins; f o u r t h . L a y i n g o n of h a n d s f o r t h e gift of the Holy Ghost.

5 W e believe that a m a n m u s t b e c a l l e d of G o d , b y p r o p h e c y a n d b y t h e l a y i n g o n of h a n d s , by t h o s e w h o a r e in a u t h o r i t y , t o p r e a c h t h e G o s p e l a n d administer in t h e o r d i n a n c e s thereof.

6 W e b e l i e v e in the same organization that existed in t h e P r i m i t i v e C h u r c h , n a m e l y , apostles, prophets, pastors, teachers, evangelists, etc.

7 W e b e l i e v e in t h e gift of t o n g u e s , p r o p h e c y , r e v e l a t i o n , visions, healing, i n t e r p r e t a t i o n of t o n g u e s , e t c .

8 W e believe the Bible t o b e t h e w o r d of G o d as far a s it is translated correctly; w e a l s o b e l i e v e t h e B o o k of M o r m o n t o b e t h e w o r d of G o d .

9 W e b e l i e v e all t h a t G o d h a s r e v e a l e d , all t h a t H e d o e s now reveal, and w e believe t h a t H e will y e t r e v e a l m a n y g r e a t a n d important things p e r t a i n i n g t o t h e K i n g d o m of G o d .

10 W e b e l i e v e in t h e literal g a t h e r i n g of Israel a n d in t h e r e s t o r a t i o n of t h e T e n T r i b e s ; that Z i o n (the New Jerusalem) will be built u p o n the American continent; that Christ will reign personally upon the earth; and, t h a t t h e e a r t h will be r e n e w e d a n d r e c e i v e its p a r a d i s i a c a l g l o r y .

11 W e c l a i m t h e p r i v i l e g e ot w o r s h i p p i n g A l m i g h t y G o d a c c o r d i n g t o t h e d i c t a t e s of o u r o w n c o n s c i e n c e , a n d allow all m e n t h e s a m e p r i v i l e g e , let t h e m w o r s h i p h o w , w h e r e , or w h a t t h e y m a y .

1 2 W e b e l i e v e in being subject to kings, presidents, rulers a n d magistrates.

In o b e y i n g , h o n o r i n g , a n d s u s t a i n i n g t h e law.

1 3 W e b e l i e v e in b e i n g honest, true, chaste, benevolent, v i r t u o u s , a n d in d o i n g g o o d t o all m e n ; i n d e e d , w e m a y s a y t h a t w e f o l l o w t h e a d m o n i t i o n of P a u l — W e b e l i e v e all t h i n g s , w e h o p e all t h i n g s , we have endured many things, and hope t o be a b l e t o e n d u r e all t h i n g s .

If t h e r e is a n y t h i n g v i r t u o u s , l o v e l y , or of g o o d r e p o r t or p r a i s e w o r t h y , w e s e e k after t h e s e t h i n g s .

JOSEPH SMITH.

Mission Addresses M i s s i o n o f f i c e s of T h e C h u r c h of J e s u s C h r i s t of L a t t e r d a y Saints a r e l o c a t e d w o r l d w i d e . S o m e a r e listed b e l o w .

Y o u c a n learn m o r e a b o u t t h e C h u r c h a n d a b o u t t h e g o s p e l of J e s u s C h r i s t by c o n t a c t i n g t h e o f f i c e n e a r e s t you.

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THECHURCHoF JESUS CHRIST OF LATTER-DAY SAINTS PTM12052

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