The Doctrine of Tithing

D&C 119 provides a revelation on tithing. It reads:

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 ensample unto all the stakes of Zion. Even so. Amen. (D&C 119:1-7.)

God states that tithing consists of two phases. Those new to the law are to donate all surplus property to the church. Thereafter, they are to pay a tenth of their interest annually. It is important to note that those who have not donated all their surplus property to the church at some point in their lives do not live the law of tithing as given by the Lord.

The Lord said that “this shall be a standing law” forever, or that it would not change. It turns out that this commandment is not new. It was restored anew, but it existed in the same exact form at least since the time of Abraham. As Joseph restored to Genesis 14 in the JST, when Abraham paid tithes to Melchizedek, “Abram paid unto him tithes of all that he had, of all the riches which he possessed, which God had given him more than that which he had need.” (JST Gen 14:39.) Clearly, one tenth of one’s interest is defined as one tenth of what God gives you over what you need. In other word’s, God has said that tithing is one tenth of your net income, not one tenth of your gross income.

The expenses authorized by this section 119 are not very clear. This passage enumerates what the Lord has authorized tithing to be spent on:

1. “The building of mine house.” The revelation does not specify what “mine house” means. Does it mean the group of people that follow God? Does it mean the Far West temple, the one temple that was the focus of the church in 1838 when this revelation was received? Does it extend to the many subsequent temples built after Joseph’s death? Does it include the thousands of chapels the church has built? Does it include any building the church builds?
2. “The laying of the foundation of Zion.” What does this mean?
3. “The priesthood.” What aspect of the priesthood requires property?
4. “The debts of the Presidency of my Church.” Does this extend to future expenses?

From JST Gen 14, we learn that tithing in Abraham’s day was “for the poor” (JST Gen 12:38). Members donate tithing, estimated at over $7 billion per year¹ with an understanding that their donation is the fulfillment of the commandment to care for the poor. How well does their understanding match reality?