![Tithing forms and envelopes](https://upload.wikimedia.org/wikipedia/commons/a/a7/Tithing_forms_and_envelopes.jpg)
Tithing is a commandment accepted by various churches in the
Latter Day Saint movement
The Latter Day Saint movement (also called the LDS movement, LDS restorationist movement, or Smith–Rigdon movement) is the collection of independent church groups that trace their origins to a Christian Restorationist movement founded by J ...
. In practicing tithing, adherents make willing
tithe
A tithe (; from Old English: ''teogoþa'' "tenth") is a one-tenth part of something, paid as a contribution to a religious organization or compulsory tax to government. Today, tithes are normally voluntary and paid in cash or cheques or more ...
donations, usually ten percent of their income, to their church. It is based on both the biblical practice of paying tithes and modern
revelation
In religion and theology, revelation is the revealing or disclosing of some form of truth or knowledge through communication with a deity or other supernatural entity or entities.
Background
Inspiration – such as that bestowed by God on the ...
given to
Joseph Smith
Joseph Smith Jr. (December 23, 1805June 27, 1844) was an American religious leader and founder of Mormonism and the Latter Day Saint movement. When he was 24, Smith published the Book of Mormon. By the time of his death, 14 years later, ...
and his accepted
successors. For many of these churches, the law of tithing replaced or supplemented the
law of consecration.
The Church of Jesus Christ of Latter-day Saints
The Church of Jesus Christ of Latter-day Saints, informally known as the LDS Church or Mormon Church, is a nontrinitarian Christian church that considers itself to be the restoration of the original church founded by Jesus Christ. The ch ...
(LDS Church) emphasized tithing in the 1900s and 1960s to assist in paying
church debts.
Background and origin
Joseph Smith and
Oliver Cowdery
Oliver H. P. Cowdery (October 3, 1806 – March 3, 1850) was an American Mormon leader who, with Joseph Smith, was an important participant in the formative period of the Latter Day Saint movement between 1829 and 1836. He was the first baptized ...
made a covenant on November 29, 1834, in which they promised to give a tenth of all that they received to the poor in the church.
However, during the early history of the
Church of Christ, most Latter Day Saints understood the scriptural word "tithing" as any amount of
consecrated goods or money.
For example, in 1837,
Presiding Bishop Edward Partridge
Edward Partridge Sr. (August 27, 1793 – May 27, 1840) was one of the earliest converts to the Latter Day Saint movement and served as the first Bishop of the Church.
Early life
Edward Partridge was born on August 27, 1793 to William and Jem ...
and his counselors defined "tithing" as two percent of a household's annual net worth.
While in
Far West, Missouri, Smith stated he received a
revelation
In religion and theology, revelation is the revealing or disclosing of some form of truth or knowledge through communication with a deity or other supernatural entity or entities.
Background
Inspiration – such as that bestowed by God on the ...
commanding his followers to build up a holy city
Zion
Zion ( he, צִיּוֹן ''Ṣīyyōn'', LXX , also variously transliterated ''Sion'', ''Tzion'', ''Tsion'', ''Tsiyyon'') is a placename in the Hebrew Bible used as a synonym for Jerusalem as well as for the Land of Israel as a whole (see Nam ...
and construct another
temple
A temple (from the Latin ) is a building reserved for spiritual rituals and activities such as prayer and sacrifice. Religions which erect temples include Christianity (whose temples are typically called churches), Hinduism (whose temples ...
. Faced with the future financial burden that this commandment would create, Smith gathered several church leaders on July 8, 1838, and prayed to know how much property God required for tithing.
The answer that Smith stated he received is recorded in
Doctrine and Covenants, which describes three types of tithing, including "all their surplus property", "all those who gather unto ... Zion shall be tithed", and "one tenth of all their interest annually."
The revelation states that the original purpose of the surplus property was "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." Additionally, it warned that "if my people observe not this law, to keep it holy ... behold, verily I say unto you, it shall not be a land of Zion unto you."
After Smith received this revelation on tithing, he assigned
Brigham Young
Brigham Young (; June 1, 1801August 29, 1877) was an American religious leader and politician. He was the second president of the Church of Jesus Christ of Latter-day Saints (LDS Church), from 1847 until his death in 1877. During his time as ch ...
to collect the Latter Day Saints' "surplus property". Smith did not define the phrase "surplus property", instead allowing the people to judge for themselves.
In November 1841, the
Quorum of the Twelve
In the Latter Day Saint movement, the Quorum of the Twelve (also known as the Council of the Twelve, the Quorum of the Twelve Apostles, Council of the Twelve Apostles, or the Twelve) is one of the governing bodies or ( quorums) of the church hie ...
stated that "surplus property" would mean "one-tenth." Modern scholars disagree on whether this original provision was only applicable under the law of consecration.
After
Smith's death and the resulting
succession crisis, various factions of the Latter Day Saint movement developed their own tithing practices.
The Church of Jesus Christ of Latter-day Saints
The LDS Church is the largest branch of the Latter Day Saint movement, with membership estimated at 16.6 million as of December 31, 2020.
Historical and modern definitions
Tithing is defined in LDS scripture as one-tenth of one's annual interest. According to Partridge, who was with Joseph Smith when he received the revelation for tithing, the amount is to be calculated as one tenth of the interest you would have received on your net worth.
The LDS Church today teaches that tithing is ten percent of one's annual income. It is left to each member to determine what constitutes "income".
History
The adoption of tithing and
fast offering Fast offering is the term used in the Church of Jesus Christ of Latter-day Saints (LDS Church) to denote money or usable commodities donated to the church, which are then used to provide financial or other assistance to those in need. The local Bish ...
s as the economic foundation of the LDS Church marked a shift from the earlier communal period of the
law of consecration to a system designed for economic stability.
During the early Utah period of church history, tithing could be paid in various forms. "Property tithing" included all property that one owned upon time of conversion. This form of tithing was renewed in the September 1851 conference because of unsatisfactory returns. "Labor tithing" was a donation of every tenth day devoted for working on church projects. Tithing could be paid in its original form, such as in livestock, produce,
or slaves.
Donations in the form of United States currency, local
scrip
A scrip (or ''chit'' in India) is any substitute for legal tender. It is often a form of credit. Scrips have been created and used for a variety of reasons, including exploitive payment of employees under truck systems; or for use in local co ...
currency, or gold dust were also accepted.
The LDS Church entered a debt crisis following the
panic of 1893.
Lorenzo Snow
Lorenzo Snow (April 3, 1814 – October 10, 1901) was an American religious leader who served as the fifth president of the Church of Jesus Christ of Latter-day Saints (LDS Church) from 1898 until his death. Snow was the last president of the ...
became the church's president in 1898 and worked to solve the church's money problems. With tithing donations declining, Snow traveled to southern Utah in 1899 and urged members to pay tithing. He returned to Salt Lake City and continued preaching its importance to church leaders, causing tithing revenues to increase.
Snow's successor in the presidency,
Joseph F. Smith, continued emphasis on tithing. The LDS Church paid off all its debts by the end of 1906. In 1907, Joseph F. Smith taught that the church would one day no longer have the need to ask for tithing donations as it built its wealth. In 1908, the
First Presidency
Among many churches in the Latter Day Saint movement, the First Presidency (also known as the Quorum of the Presidency of the Church) is the highest presiding or governing body. Present-day denominations of the movement led by a First Presidency ...
and the Presiding Bishopric reformed the tithing process by deprecating the use of the church-issued
scrip
A scrip (or ''chit'' in India) is any substitute for legal tender. It is often a form of credit. Scrips have been created and used for a variety of reasons, including exploitive payment of employees under truck systems; or for use in local co ...
currency and shifting entirely to a cash-based system.
During the early 1950s, the LDS Church launched a building program and soon entered another financial crisis,
deficit spending
Within the budgetary process, deficit spending is the amount by which spending exceeds revenue over a particular period of time, also called simply deficit, or budget deficit; the opposite of budget surplus. The term may be applied to the budget ...
an annual amount of $32 million by the end of 1962.
Apostle
An apostle (), in its literal sense, is an emissary, from Ancient Greek ἀπόστολος (''apóstolos''), literally "one who is sent off", from the verb ἀποστέλλειν (''apostéllein''), "to send off". The purpose of such sending ...
N. Eldon Tanner halted the church's building program in 1963 to build up a financial "buffer reserve".
At this time, church leaders worked to re-emphasize the principle of tithing.
In 2015, the LDS Church announced a new system to allow members to pay their tithing and other donations online. This change was met with gratitude from local church members as it streamlined the donation process and reduced the workload of local lay leaders.
Purpose and methods of collection
The LDS Church uses tithing funds for building and maintaining temples and meetinghouses. It is also used to fund the church's missionary and education efforts.
All expenditures are authorized by the
Council on the Disposition of the Tithes The Council on the Disposition of the Tithes is a leadership body in the Church of Jesus Christ of Latter-day Saints (LDS Church), composed of the First Presidency, the Presiding Bishopric, and Quorum of the Twelve Apostles. The council determines ...
.
Tithing donations collected within the United States are sent to the LDS Church's headquarters in Salt Lake City. Funds collected outside the United States generally stay within their country of origin to avoid long shipping times and foreign exchange fees.
In 2015, the church approved an online method for members in the United States to submit tithes and other offerings.
Early church officers were paid from tithing money; the scriptural basis for this practice being, "He who is appointed to administer spiritual things, the same is worthy of his hire"
D&C 70:12. In April 1896, the First Presidency attempted to end salaries for "any one but the Twelve." Today, the LDS Church operates at the local level by an unpaid lay ministry.
According to
Gordon B. Hinckley
Gordon Bitner Hinckley (June 23, 1910 – January 27, 2008) was an American religious leader and author who served as the 15th President of the Church of Jesus Christ of Latter-day Saints (LDS Church) from March 1995 until his death in January 200 ...
, church
general authorities today are given a "living allowance" taken from the church's business income.
Tithing in interviews
Tithing settlement
During the Utah period of church history,
tithing settlement interviews were annually scheduled on December 31. Members would account their tithes to their bishop and tithing clerk. If the tithing donation amount was less than the expected amount, they were expected to explain how they would make up the deficit. An overpayment in tithing was carried over and deducted from the following year's expected amount.
Today, the
bishop
A bishop is an ordained clergy member who is entrusted with a position of authority and oversight in a religious institution.
In Christianity, bishops are normally responsible for the governance of dioceses. The role or office of bishop is c ...
or
branch president
A branch president is a leader of a "branch" congregation of the Church of Jesus Christ of Latter-day Saints (LDS Church).
The calling of branch president is very similar to the calling of bishop, except that instead of presiding over a ward, th ...
schedules an annual tithing settlement meeting with each member of his ward or branch. In the interview, church members declare their status as tithe-payers, and the leader records this on the church records.
Temple recommend worthiness
Tithes also play a role in
temple recommend
In the Church of Jesus Christ of Latter-day Saints (LDS Church), a temple is a building dedicated to be a House of the Lord. Temples are considered by church members to be the most sacred structures on earth.
Upon completion, temples are usually ...
interviews. One's status as a tithe payer has been listed as a standard of temple worthiness since the
Nauvoo Temple
The Nauvoo Temple was the second temple constructed by the Church of Jesus Christ of Latter Day Saints.''Manuscript History of the Church'', LDS Church Archives, book A-1, p. 37; reproduced in Dean C. Jessee (comp.) (1989). ''The Papers of Jose ...
period. The church's ''
General Handbook
The ''General Handbook: Serving in The Church of Jesus Christ of Latter-day Saints'' is an on-line book of instructions and policies for leaders and members of the Church of Jesus Christ of Latter-day Saints (LDS Church). The contents are prepared ...
'' today requires bishops who interview members for temple recommends to ask members if they "are" full tithe payers, though provisions can be made if members promise to pay tithing at a later date.
Community of Christ
The
Community of Christ (previously known as the Reorganized Church of Jesus Christ of Latter Day Saints) is the second-largest branch of the Latter Day Saint movement, with membership estimated at 250,000 as of 2008.
New converts are expected to prepare an inventory to establish their net worth. Their initial tithing entails a tenth of this net worth, which can be paid at any time. Members then pay their tithing annually, calculated by taking their gross income, subtracting their "basic living needs" and turning over to the church ten percent of the remainder. The Community of Christ defines tithing as "offerings to support local, mission center, and worldwide church ministries." Such offerings may include 10 percent or more of one's income, though poorer members can give any desired amount.
Church of Jesus Christ (Cutlerite)
Cutlerites, a small sect with less than 20 members as of 2010,
do not practice the law of tithing. They instead practice the
United Order
In the Latter Day Saint movement, the United Order (also called the United Order of Enoch) was one of several 19th-century church collectivist programs. Early versions of the Order beginning in 1831 attempted to fully implement the law of consecr ...
, the ideal of "all things common" taught in the early Latter Day Saint church.
Cutlerites do not believe that Joseph Smith ever authored the section of the Doctrine and Covenants that mandates tithing, claiming that it was never presented to the membership until after Smith's death.
Church of Zion
The Church of Zion (
Godbeites
The Godbeites were members of the ''Godbeite Church'', officially called the ''Church of Zion'', organized in 1870 by William S. Godbe. This dissident offshoot of the Church of Jesus Christ of Latter-day Saints was aimed toward embracing all be ...
, active circa 1870 to 1890) sought to reform Mormon tithing practices by basing it on one's annual accumulated income.
When the principle was announced, the movement's founder
William S. Godbe stated that he hoped they eventually would not need a law of tithing.
See also
*
*
''The Windows of Heaven'' (film)
References
Further reading
*
External links
Tithingon LDS.org
*
Doctrine and Covenants section
119an
120(LDS Church ed.)
Brigham Young's teachings on tithingin the ''
Journal of Discourses
The ''Journal of Discourses'' (often abbreviated ''J.D.'') is a 26-volume collection of public sermons by early leaders of the Church of Jesus Christ of Latter-day Saints (LDS Church). The first editions of the ''Journal'' were published in England ...
''
{{Latter Day Saint movement
1838 establishments in Missouri
1838 in Christianity
Economy and Christianity