Tithing in the LDS Church through Time

PART 4: THE MODERN CHURCH

Chapter 23

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Tithing The definition and requirements of tithing have varied at different periods in the Church. This chapter discusses tithing in the Old Testament, tithing in the early Church, its initial requirement and intended purpose, and the modern interpretation of what it means to pay a “full tithe.”

• Tithing in the Old Testament

Today sacrament meetings and General Conferences continually preach that promised blessings come from faithfully paying our tithing, but is this Old Testament law really applicable today?

The scriptural basis for this teaching comes from the book of Malachi in the Old Testament.

Malachi 3:8,10: Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings. …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.

The previous chapters reveal that Malachi wasn't talking to the general membership of the Church when he asked, “Will a man rob God?“ but was rebuking the priests who had been collecting money and food to give to the poor, but were keeping it for themselves.

Malachi 2-3

1 And now, O ye priests, this commandment is for you.

8 But ye are departed out of the way; ye have caused many to stumble at the law; ye have corrupted the covenant of Levi, saith the Lord of hosts.

9 … ye have not kept my ways, but have been partial in the law.

3 And [the Lord] shall purify the sons of Levi, and purge them as gold and silver

7 Even from the days of your fathers ye are gone away from mine ordinances, and have not kept them. Return unto me, and I will return unto you, saith the Lord of hosts.

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

9 Ye are cursed with a curse: for ye have robbed me, even this whole nation.

The tithes were already paid; the priests were simply stealing them. Malachi promises them that if they would stop hoarding the offerings and bring all those tithes into the storehouse to be properly distributed among the needy, God would open the windows of heaven and pour out a blessing so abundant they might never have to fear shortages in the storehouses again.

One thing to consider when the Church applies Old Testament laws to modern standards is that Old Testament laws were never taught by Jesus Christ and did not apply to New Testament Christianity.

Some examples of the Law of Moses

1. Acceptable to murder a non-virgin - Deuteronomy 22:13-21 If any man take a wife, and go in unto her, and hate her. Then shall the father of the damsel, and her mother, take and bring forth the tokens of the damsel's virginity unto the elders of the city in the gate… But if this thing be true, and the tokens of virginity be not found for the damsel… Then they shall bring out the damsel to the door of her father's house, and the men of her city shall stone her with stones that she die.

2. Acceptable to beat your slave to death - Exodus 21:20-21 When a man strikes his slave, male or female, with a rod and the slave dies under his hand, he shall be avenged. But if the slave survives a day or two, he is not to be avenged, for the slave is his money.

3. Animal sacrifices - Samuel 7:9 And Samuel took a sucking lamb, and offered it for a burnt offering wholly unto the Lord.

4. No eating pork - Leviticus 11:7 And the swine, though he divide the hoof, and be clovenfooted, yet he cheweth not the cud; he is unclean to you.

5. No eating shellfish - Leviticus 11:10-11 And all that have not fins and scales in the seas, and in the rivers, of all that move in the waters, and of any living thing which is in the waters, they shall be an abomination unto you.

6. No eating pawed-animals - Leviticus 11:27 And whatsoever goeth upon his paws, among all manner of beasts that go on all four, those are unclean unto you.

7. No mixed-plant gardens - Leviticus 19:19 Ye shall keep my statutes… thou shalt not sow thy field with mingled seed.

8. No mixed-fabric clothing - Leviticus 19:19 Ye shall keep my statutes… neither shall a garment mingled of linen and woollen come upon thee.

9. Mandatory circumcision - Leviticus 12:2-3 And on the eighth day the flesh of his foreskin shall be circumcised.

10.Netting installed around your home - Deuteronomy 22:8 When thou buildest a new house, then thou shalt make a battlement for thy roof, that thou bring not blood upon thine house, if any man fall from thence.

Are members today required to follow the Law of Moses, like the Pharisees, to be approved for a temple recommend? Latter-Day Saints, like all modern Christians, are taught by Christ to not be bound by these archaic rules but instead to love your fellow man. Paying tithes to the sons of Levi at the temple was also an Old Testament law.

Then why is tithing a modern practice? It turns out that the Catholic Church re instituted the law of tithing centuries after the completion of the Bible.

“As the Church expanded and various institutions arose, it became necessary to make laws which would insure the proper and permanent support of the clergy. The payment of tithes was adopted from the Old Law... The earliest positive legislation on the subject seems to be contained in the letter of the bishops assembled at Tours in 567 and the [canons] of the Council of Macon in 585.” (The Catholic Encyclopedia)

Since Catholic clergy are forbidden to marry, they did not have families to support and could devote all of their time to religious studies and managing the affairs of the church. It then “became necessary to make laws which would insure the proper and permanent support of the clergy.” However, Jesus Christ taught to give directly to those in need, not any religious institution.

Matthew 25:35,36,40

I was hungry and you gave me meat; I was thirsty, and you gave me drink; I was a stranger, and you took me in; naked, and you clothed me; I was sick, and you visited me; I was in prison and you came unto me. Inasmuch as you have done it unto the least of these my brethren, you have done it unto me.

• Tithing in the Early Church

On December 7, 1836, Bishop Edward Partridge officially instituted tithing and defined it as 2% of the net worth of each member after deducting debts. This money was to help cover the operating expenses of the Church. It appears to have been adequate for a time. Two years later, when the Church was eight years old, some 15,000 converts had already emigrated from their homes and gathered in Missouri. Joseph Smith and Sidney Rigdon were spending all their time dealing with this large flow of immigrants, to the point of not being able to provide for their own families. On May 12th they took the matter before the high council of the Church. Joseph Smith states,

“Saturday, 12.—President Rigdon and myself attended the High Council for the purpose of presenting for their consideration some business relating to our pecuniary concerns. We stated to the Council our situation, as to maintaining our families, and the relation we now stand in to the Church, spending as we have for eight years, our time, talents, and property, in the service of the Church: and being reduced as it were to beggary, and being still detained in the business and service of the Church, it appears necessary that something should be done for the support of our families by the Church, or else we must do it by our own labors; and if the Church say to us, "Help yourselves," we will thank them and immediately do so; but if the Church say, "Serve us," some provision must be made for our sustenance.” (History of the Church, vol.3 p.32)

What emerged was a guideline of how much members were to contribute money to help maintain the operations of the Church. In July of 1838, Joseph recorded what would later become section 119 of the Doctrine and Covenants – The Law of Tithing.

Doctrine and Covenants Section 119

1 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,

2 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.

3 And this shall be the beginning of the tithing of my people.

4 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.

5 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.

6 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.

7 And this shall be an ensample unto all the stakes of Zion. Even so. Amen."

The law of tithing, as presented to the membership of the Church, addresses two major points: 1. How much was required to donate. 2. Where the money was to be spent.

1. Required donation – “I require all their surplus property…” and ”one-tenth of all their interest…” After giving of one’s initial surplus, verse four says that 10% should only be paid from interest. The definitions of the word interest, in Webster's 1828 Dictionary, is a "share; portion; part; any surplus advantage." The word interest means surplus. Surplus is defined as, “an amount that is more than the amount that is needed.” (Webster’s Dictionary)

According to Joseph Smith Translation Genesis 14:39, "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.” Abraham gave only a tenth of his surplus; or a tenth from his amount that was more than the amount he needed. It seems that a full-tithe constitutes less than we are currently led to believe.

2. Where the money was to be spent – Verse 2 states that tithing funds are to be spent on the following:

-For the building of the Lord's house.

-For the laying of the foundation of Zion and for the priesthood.

-For the debts of the Presidency of the Church.

Notice there is nothing stating that tithing is for the helping of the poor or for humanitarian aid. That’s because members are also commanded to contribute fast offerings; which are charitable donations in addition to tithing. If fast offerings are for humanitarian aid, then the purpose of tithing is to pay for the costs of managing the Church’s affairs. Members are expected to contribute their share of the operational costs of the Church.

As with the chickens and eggs a family would not be hard-shipped to give, the law of tithing made it easy to part with property or money. Paying it was not intended to place a large burden on anyone. In the scriptures, God never required his people to pay him first, or to give to the Church before meeting the temporal needs of their families. Then where did this modern idea come from?

• Post-Joseph Smith Tithing

Immediately following Joseph Smith’s death, many men struggled for control of the Church. Before Brigham Young was finally appointed over Sidney Rigdon as “president of the first presidency”, the quorum of the Twelve issued a statement declaring that tithing was no longer to be paid from surplus. Instead, “let them continue to pay a tenth of their income from that time forth." (History of the Church, August 15, 1844, vol.7 p.358) This statement was never to be added to the Book of Commandments (Doctrine & Covenants) as revelation, instead it would replace the old law as a direct policy change. In addition, two weeks later, the Twelve voted to exempt themselves and the two general bishops, Newel K. Whitney and George Miller from any future obligation to pay tithing. (Heber C. Kimball Diary, 29 Jan. 1845, in Stanley B. Kimball: On the Potter's Wheel: The Diaries of Heber C. Kimball, 1987, p.94)

Tithing donations began to plummet soon after the new requirement to give 10% of all one's possessions at baptism, an additional 10% upon arriving in Utah, and a perpetual 10% of total income every year thereafter. The Edmunds–Tucker Act of 1887 effectively made polygamy illegal. Furthermore, if the Church did not stop the practice, the Act authorized seizure of all property not specifically used for religious purposes valued above $50,000. According to BYU professor and assistant to the Church historian, Michael Quinn, at this time there were also "massive losses in the Church's interlocked mining, sugar, real estate, banking, and investment firms." On top of that, educational and civic responsibilities were also draining the budget. During 1893 the Church began borrowing from financial institutions to meet its obligations. The Church was on the brink of bankruptcy. President Lorenzo Snow yielded to another tithing reformation. He cancelled the requirement to give 10% of one's property at baptism and another 10% upon arrival into Salt Lake. From that point on tithing would be limited to 10% of one's annual income according to their ability to pay. (Journal of Mormon History, vol.20. Utah State University. http://digitalcommons.usu .edu/mormonhistory/vol20 /iss1/1)

• Modern Interpretation

After the reformation, tithing donations again began to rise. There was a time when the Church needed additional income to meet its financial demands. Currently, that situation is far behind the Church. How has tithing been reinterpreted for this modern era? It seems that modern teachings about tithing contradict its original intent.

1. Early teachings

-“If a man has not the means to pay tithing and would if he could, I can fellowship him just as well as if he did.” (Brigham Young, March 13 1860. Mar.13 1860, Office Journal: Book D, p. 54, Josephsmithpapers.org)

-“Here is one of the great purposes for which the law of tithing is instituted in the Church. It is intended that the widows shall be looked after when they are in need, and that the fatherless and the orphans shall be provided for from the funds of the Church; that they shall be clothed and fed, and shall have opportunity for education, the same as other children who have parents to look after them. When a child is fatherless and motherless the Church becomes the parent of that child, and it is obligatory upon the Church to take care of it, and to see that it has opportunities equal with the other children in the Church. This is a great responsibility.” (Joseph F. Smith, October 1899 General Conference. http:// archive.org/details/conferencereport1899sa)

2. Current teachings:

Is there a level of poverty so low that sacrifice should not be expected or a family so destitute that paying tithing should cease to be required? Like the widow, if a destitute family is faced with the decision of paying their tithing or eating, they should pay their tithing.

(Elder Lynn G. Robbins. Tithing—a Commandment Even for the Destitute, April 2005 General Conference).

If paying tithing means that you can’t pay for water or electricity, pay tithing. If paying tithing means that you can’t pay your rent, pay tithing. Even if paying tithing means that you don’t have enough money to feed your family, pay tithing. (Elder Aaron L. West, Sacred Transformations, December 2012, Ensign)

The difference between statements from early leaders and their sympathy for those in need, compared to modern leadership requiring payment at all costs brings tears to my eyes.

At the October 1899 General Conference, President Lorenzo Snow delivered a talk on tithing.

“I plead with you in the name of the Lord, and I pray that every man, woman and child who has means shall pay one tenth of their income as a tithing...” (Conference Report, October 1899, p.28. http://archive.org/stream/conferencereport1899sa/con ferencereport692chur#page/ 28/mode/2up)

Again, the early brethren knew some were so burdened they had no means to pay. However, in a piece of disturbing information, an edited version of this statement was reprinted in the lesson manual Teachings of the Presidents of the Church: Lorenzo Snow, ch.12: Tithing, a Law For Our Protection and Advancement.

“I plead with you in the name of the Lord, and I pray that every man, woman and child ... shall pay one tenth of their income as a tithing” (Teachings of Lorenzo Snow manual, p.160. www.lds.org/manual/teachings-of-presidents-of-the-church-lorenzosnow/chapter-12-tithing-a-law-for-our-protection-and-advancement?lang=eng)

The removal of the phrase “who has means” demonstrates that the modern Church is not above misrepresenting the truth to ensure being paid above the individual needs of members.

The Church taught that tithing was only payable on the surplus income after all other living expenses were covered. Also, if a person did not have the ability to pay they did not have to. This doctrine has been deliberately hidden from the members.

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