1. The Lord has commanded us to pay tithing. He has promised great blessings to those who obey this commandment.
D&C 119:4 One tenth of all their interest annually
‘Tithing is so simple and straightforward a thing. The principle, as it applies to us, is actually set forth in one verse of section 119 of the Doctrine and Covenants. That fourth verse consists of thirty-five words. Contrast that with the cumbersome and complex tax codes enacted and enforced by governments. In the one case it is a brief statement from the Lord, the payment left to the individual and motivated by faith. With the other it is a tangled web created by men and enforced by law. ‘(Gordon B Hinckley, “The Miracle Made Possible by Faith,” Ensign, May 1984, 47)
D&C 59:21 Gratitude
‘The payment of tithing helps us develop a submissive and humble heart and a grateful heart that tends to “confess … his hand in all things” D&C 59:21 Tithe-paying fosters in us a generous and forgiving heart and a charitable heart full of the pure love of Christ. We become eager to serve and bless others with an obedient heart, submissive to the Lord’s will. Regular tithe payers find their faith in the Lord Jesus Christ strengthened, and they develop a firm, abiding testimony of His gospel and of His Church. None of these blessings are monetary or material in any way, but surely they are the Lord’s richest blessings.’ (Carl B Pratt, General Conference, April 2011)
D&C 120:1 The Council on the Disposition of the Tithes
‘Before my call to serve as a member of the Quorum of the Twelve, I read many times in the Doctrine and Covenants about the council appointed to oversee and disburse sacred tithing funds. The Council on the Disposition of the Tithes was established by revelation and consists of the First Presidency, the Quorum of the Twelve Apostles, and the Presiding Bishopric (see D&C 120). As I prepared in December of 2004 to attend my first meeting of this council, I eagerly anticipated a most remarkable learning opportunity.
I still remember the things I experienced and felt in that council. I gained a greater appreciation and reverence for the Lord’s laws of finance for individuals, for families, and for His Church. The basic financial program of The Church of Jesus Christ of Latter-day Saints—for both income and disbursement—is defined in sections 119 and 120 of the Doctrine and Covenants. Two statements found in these revelations provide the foundation for the fiscal affairs of the Church.
Section 119 simply states that all members “shall pay one-tenth of all their interest annually; and this shall be a standing law unto them forever, … saith the Lord” (verse 4).
Then, concerning the authorized disbursement of the tithes, the Lord said, “It shall be disposed of by a council, composed of the First Presidency of my Church, and of the bishop and his council, and by my high council; and by mine own voice unto them, saith the Lord” (D&C 120:1). The “bishop and his council” and “my high council” referred to in this revelation are known today as the Presiding Bishopric and the Quorum of the Twelve Apostles, respectively. These sacred funds are used in a rapidly growing church to spiritually bless individuals and families by constructing and maintaining temples and houses of worship, supporting missionary work, translating and publishing scriptures, fostering family history research, funding schools and religious education, and accomplishing many other Church purposes as directed by the Lord’s ordained servants.
I marvel at the clarity and brevity of these two revelations in comparison to the complicated financial guidelines and administrative procedures used in so many organizations and governments around the world. How can the temporal affairs of an organization as large as the restored Church of Jesus Christ possibly operate throughout the entire world using such succinct instructions? To me the answer is quite straightforward: this is the Lord’s work, He is able to do His own work (see 2 Nephi 27:20), and the Savior inspires and directs His servants as they apply His directions and labor in His cause.
In that first council meeting I was impressed by the simplicity of the principles that guided our deliberations and decisions. In the financial operations of the Church, two basic and fixed principles are observed. First, the Church lives within its means and does not spend more than it receives. Second, a portion of the annual income is set aside as a reserve for contingencies and unanticipated needs. For decades the Church has taught its membership the principle of setting aside additional food, fuel, and money to take care of emergencies that might arise. The Church as an institution simply follows the same principles that are taught repeatedly to the members.
As the meeting progressed, I found myself wishing that all members of the Church could observe the simplicity, the clarity, the orderliness, the charity, and the power of the Lord’s own way (see D&C 104:16) for conducting the temporal affairs of His Church. I have now participated in the Council on the Disposition of the Tithes for many years. My gratitude and reverence for the Lord’s pattern has grown each year, and the lessons learned have become even more profound.
My heart swells with love and admiration for the faithful and obedient members of this Church from every nation, kindred, tongue, and people. As I travel the earth, I learn about your hopes and dreams, your varied living conditions and circumstances, and your struggles. I have attended Church meetings with you and visited in some of your homes. Your faith strengthens my faith. Your devotion makes me more devoted. And your goodness and willing obedience to the law of tithing inspires me to be a better man, husband, father, and Church leader. I remember and think of you each time I participate in the Council on the Disposition of the Tithes. Thank you for your goodness and faithfulness as you honor your covenants.
The leaders of the Lord’s restored Church feel a tremendous responsibility to care appropriately for the consecrated offerings of Church members. We are keenly aware of the sacred nature of the widow’s mite.
“And Jesus sat over against the treasury, and beheld how the people cast money into the treasury: and many that were rich cast in much.
“And there came a certain poor widow, and she threw in two mites, which make a farthing.
“And he called unto him his disciples, and saith unto them, Verily I say unto you, That this poor widow hath cast more in, than all they which have cast into the treasury:
“For all they did cast in of their abundance; but she of her want did cast in all that she had, even all her living” (Mark 12:41–44).
I know from firsthand experience that the Council on the Disposition of the Tithes is vigilant in caring for the widow’s mite. I express appreciation to President Thomas S. Monson and his counselors for their effective leadership in discharging this holy stewardship. And I acknowledge the voice (see D&C 120:1) and hand of the Lord that sustain His ordained servants in fulfilling the duty to represent Him.’ (David A Bednar, “The Windows of Heaven,” Ensign, November 2013)
2. The Lord has commanded us to fast and to pay generous fast offerings.
D&C 59:13 That Thy fasting may be perfect
“Now, while the law requires the Saints in all the world to fast from ‘even to even’ and to abstain both from food and drink, it can easily be seen from the Scriptures, and especially from the words of Jesus, that it is more important to obtain the true spirit of love for God and man, ‘purity of heart and simplicity of intention,’ than it is to carry out the cold letter of the law. The Lord has instituted the fast on a reasonable and intelligent basis, and none of his works are vain or unwise. His law is perfect in this as in other things. Hence, those who can are required to comply thereto; it is a duty from which they cannot escape; but let it be remembered that the observance of the fast day by abstaining twenty-four hours from food and drink is not an absolute rule, it is no iron-clad law to us, but it is left with the people as a matter of conscience, to exercise wisdom and discretion. Many are subject to weakness, others are delicate in health, and others have nursing babies; of such it should not be required to fast. Neither should parents compel their little children to fast. I have known children to cry for something to eat on fast day. In such cases, going without food will do them no good. Instead, they dread the day to come, and in place of hailing it, dislike it; while the compulsion engenders a spirit of rebellion in them, rather than a love for the Lord and their fellows. Better teach them the principle, and let them observe it when they are old enough to choose intelligently, than to so compel them.
“But those should fast who can, and all classes among us should be taught to save the meals which they would eat, or their equivalent, for the poor. None are exempt from this; it is required of the Saints, old and young, in every part of the Church. It is no excuse that in some places there are no poor. In such cases the fast donation should be forwarded to the proper authorities for transmission to such stakes of Zion as may stand in need.” (Joseph F Smith, Gospel Doctrine, pp. 243–44.)