THE LORD'S TENTH

By James E. Talmage

Of the Council of the Twelve,
The Church of Jesus Christ of Latter-day Saints

"The earth is the Lord's and the fulness thereof."

In acknowledgment of the supreme possessorship so declared, the great Landlord 
required of His tenants a rental of their time and substance. In acknowledgment 
of our relation as tenants, to Him as Owner, we are commanded to devote 
specifically one-seventh of our time, one day in seven, to His exclusive 
service. Of our substance and the increase thereof, the Lord calls for a tenth. 
This is the tithe. 

ABRAHAM A TITHE-PAYER 
Payment of tithes was so prominent a feature of the Mosaic Law that the yet 
earlier practice may be easily lost sight of. Tithing is older than Israel. Thus 
we read in connection with the account of Abraham's return from his victorious 
pursuit of the marauding and murderous enemies of his people: 

"And Melchizedek king of Salem brought forth bread and wine: and he 
was the priest of the most high God. 

"And he blessed him, and said, Blessed be Abram of the most high 
God, possessor of heaven and earth: 

"And blessed be the most high God, which hatli delivered thine 
enemies into thy hand. And he gave him tithes of all." (Genesis 
14:18-20.)

In this connection it is interesting to consider the New Testament comments 
relating to the same incident and extolling the greatness of Melchizedek, the 
high priest, in that even the patriarch, Abraham, paid tithes to him: 

"For this Melchisedec, king of Salem, priest of the most high God, 
who met Abraham returning from the slaughter of the kings, and 
blessed him; 

"To whom also Abraham gave a tenth part of all; first being by 
interpretation King of righteousness, and after that also King of 
Salem, which is, King of peace; * * * 

"Now consider how great this man was, unto whom even the patriarch 
Abraham gave the tenth of the spoils. "And verily they that are of 
the sons of Levi, who receive the office of the priesthood, have a 
commandment to take tithes of the people according to the law, that 
is, of their brethren, though they come out of the loins of Abraham: 

"But he whose descent is not counted from them received tithes of 
Abraham, and blessed him that had the promise ... 

"And without all contradiction the less is blessed of the better. 

"And here men that die receive tithes; but there he receiveth them, 
of whom it is witnessed that he liveth." (Hebrews 7:1, 2, 4-8.)

JACOB'S VOW
The law of the tithe in ancient Israel was well understood. We find it 
especially enjoined, and plainly it had been recognized before the exodus. Call 
to mind the incident of Jacob in distress, seeking his way back to his father's 
house, and how he covenanted with the Lord. This is the scriptural record:

"And Jacob vowed a vow, saying If God will be with me, and will keep 
me in this way that I go, and will give me bread to eat, and raiment 
to put on, 

"So that I come again to my father's house in peace; then shall the 
Lord be my God:

"And this stone, which I have set for a pillar, shall be God's 
house: and of all that thou shalt give me I will surely give the 
tenth, unto thee." (Genesis 28:20-22.) 

TITHING IN THE MOSAIC CODE
If the sanctity of the tithe as a tenth part had not been fully understood in 
that day, one may well inquire as to why Jacob specified the tenth rather than 
some other fraction, such as the fifth or the seventh or the twelfth. But he 
vowed to give unto the Lord the tenth of all that he would receive; and this was 
in accordance with the proportion paid by Abraham before that time, and with the 
precise specification of the tenth part in the law given later under the 
administration of Moses. Let us remember that the very word "tithe" means a 
tenth, no more, no less. This was the requirement made of the people of Israel 
after they had been brought out from Egypt:

 "And all the tithe of the land, whether of the seed of the land or 
of the fruit of the tree, is the Lord's: it is holy unto the Lord. 

"And if a man will at all redeem ought of his tithes, he shall add 
thereto the fifth part thereof. 

"And concerning the tithe of the herd, or of the flock, even of 
whatsoever passeth under the rod, the tenth shall be holy unto the 
Lord. 

"He shall not search whether it be good or bad, neither shall he 
change it: and if he change it at all, then both it and the change 
thereof shall be holy; it shall not be redeemed." (Leviticus 27:30- 
33i) 

Following the development of the children of Israel into a theocratic nation, 
the practice of paying tithes in kind became one of the features by which they, 
the worshipers of Jehovah, were distinguished from all other people. 

As long as the Israelites faithfully complied with the law of the tithe they 
prospered; and when they failed the land was no longer sanctified to their good. 

Holy prophets admonished, rebuked, and reproved with sharpness as the people 
time and again fell into transgression, forgot the Lord, and neglected to give 
of their substance as required by the law which they professed to observe.

Hezekiah (see 2 Chronicles 31:5-10) and Nehemiah (see Nehemiah 13:10-13) were 
particularly forceful in their efforts to arouse the people to the jeopardy that 
threatened as a consequence of their neglect of the law of the tithe; and, 
later, Malachi, voiced the word of Jehovah in stem rebuke, forceful admonition, 
and encouraging promise relative to the payment of the Lord's tenth. 

IN THE MERIDIAN OF TIME
At the time of our Lord's personal ministry in the flesh, the law of the tithe 
had been supplemented by innumerable rules, comprising unauthorized exactions 
often based upon mere trivialities. Christ approved the tithe, but made plain 
the fact that other duties were none the less imperative. See Matthew 23:23. 

The law of the tithe was still professedly observed during the apostolic period 
of old, and for a considerable time thereafter, more or less completely. 
Gradually, however, the practice of the tithe was robbed of its sacred character 
and it was made to serve as a means of state or secular taxation. 

UNDER SECULAR LAW ADMONITION AND PROMISE
Early in the ninth century Charlemagne undertook to collect the tithe by force 
and made it a part of the state revenue; and thus was the sanctity of the tithe 
further obscured. In England the tithe was imposed by authority of the civil 
law. Of land rental and all the produce a tenth was collected, whether willingly 
paid or otherwise; for the tithe was held to belong to the established church. 
Under the act regulating the tithe-rent charge it is made possible to pay the 
rental in money; though until comparatively recent years the. tithes were to be 
paid in kind. The "great tithes" were those levied upon corn, wood and certain 
other produce of the fields and forest, and the "lesser tithes" came from 
specified secondary earnings. By a strange construction it was argued that that 
which is in the earth is not to be considered as produce, and, therefore, coal 
and the precious metals were not to be tithed for there was no increase therein. 
Turf, which does grow visibly, is exempted also, while wood that is cut with the 
ax is to be tithed. Such strange inconsistencies arose through man's attempt to 
tamper with the law of God and to administer the same without divine authority. 

ADMONITION AND PROMISE
As already pointed out the observance of the law of the tithe was periodically 
neglected or ignored by the Israelites of old, of whom it was especially 
required, and prophets raised their voices in proclamation of the Lord's 
displeasure. Consider the severe re- proof and the encouraging promise voiced by 
the Lord through the mouth of Malachi:

"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. But ye said, Wherein shall 
we return?

"Will a man rob God? Yet ye have robbed me. But ye say: Wherein have 
we robbed thee? In tithes and offerings. "Ye are cursed with a 
curse: for ye have robbed me, even this whole nation. 

"Bring ye all the tithes into the storehouse, that there may be meat 
in mine house, and 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. 

"And I will rebuke the devourer for your sakes, and he shall not 
destroy the fruits of your ground; neither shall your vine cast her 
fruit before the time in the field, saith the Lord of hosts. 

"And all nations shall call you blessed: for ye shall be a 
delightsome land, saith the Lord of hosts." (Malachi 3:7-12.) 

LAW OF THE TITHE TODAY
The Latter-day Saints profess to be observers of the law of the tithe. The 
requirement thus made of them is not directly based upon the fact that tithe-
paying was part of the Mosaic code, but because the law has been re-established 
in the Church in this dispensation of restoration and fulness. 

Concerning the duties of the people relating to the tithe in this day the Lord 
has definitely spoken.

In a revelation given to Joseph Smith the Prophet at Far West, Missouri, July 8, 
1838, in answer to the supplication: 

"Oh, Lord, show unto thy servants how much thou requirest of the 
properties of thy people for a tithing," we read: 

"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." (Doctrine and Covenants 1:19.)

AUTHORITY TO ADMINISTER THE TITHES
As of old, so in this day, the tithe is the Lord's and therefore is holy. 
Tithing funds or properties of any kind paid as tithes are not to be 
administered by unappointed hands. The priests of ancient Israel were charged 
with this sacred duty, and in the present dispensation the same order prevails. 
Responsibility for the handling of the tithes is placed upon the bishops today, 
and they, thus officiating, act in their capacity as presiding officers over the 
Aaronic Priesthood. Again, as of old, so now, the tithes are to be paid at the 
places appointed and to the duty ordained and commissioned receivers. Today the 
Bishop of the Church, who is known as the Presiding Bishop, is assisted by many 
ward bishops, and to these as representatives of and assistants to the Presiding 
Bishop, the tithing is to be paid and is to be by them forwarded to the office 
of the Presiding Bishop. The order of the Church as at present constituted 
provides that the several bishops may convert into cash the produce paid as 
tithing in kind, and deliver the proceeds to the Presiding Bishop.

It is an interesting fact that during recent years, particularly during the two 
decades last past, attempts have been made by many sects and denominations to 
revive the ancient practice of the tithe. Churches are organizing from among 
their members societies or clubs of "tithers," who voluntarily pledge themselves 
to pay to their respective churches a tenth of their individual incomes. Among 
some of these societies the tithers are permitted to indicate the purpose to 
which their contributions shall be applied. The great difficulty which our 
sectarian friends find in re-establishing the practice of the tithe amongst 
their numerous sects is -- and they realize it in part -- that they have no 
priests nor Levites amongst them authorized to receive the tithe and administer 
it strictly in accordance with divine command. The authority of the Holy 
Priesthood is essential to the regulation of the tithing system of the Lord. 
Tithing is the Lord's revenue system, and He requires it of the people, not 
because He is lacking in gold and silver, but because they need to pay it. 

VOLUNTARY YET REQUIRED
Tithe-paying must be a voluntary, free-will sacrifice, not to be exacted by 
secular power, nor enforced by infliction of fine or other material penalties. 
While in one sense the obligation is self-assumed, it is nevertheless one to be 
observed with full purpose of heart by the earner who claims standing in the 
Church and who professes to abide by the revealed word given for the spiritual 
development of its members. 

It is essential that men learn to give. Without provision for this training the 
curriculum in the school of mortality would be seriously defective. Human wisdom 
has failed to devise a more equitable means of individual contribution for 
community needs than the simple plan of the tithe. Every one is to give in the 
amount proportionate to his income, and to so give regularly and systematically. 
The spirit of giving makes the tithe holy; and it is by means thus sanctified 
that the material activities of the Church are carried on. Blessings, specific 
and choice, are placed within the reach of all. In the Lord's work, the widow's 
penny is as acceptable as the gold piece of the millionaire. 

The Latter-dav Saints believe that the tithing system has been divinely 
appointed for their observance; and they esteem themselves blessed with thus 
being permitted to have part in the furtherance of God's purposes. Under this 
system the people have prospered severally and as an organized body. It is the 
simple and effective revenue law of the Church, and its operation has been a 
success from the time of its establishment. Amongst us it obviates the necessity 
of taking up collections in religious assemblies, and makes possible the 
promulgation of the Church's message through the printed and spoken word, the 
building and maintenance of Temples for the benefit of both the living and the 
dead, and phases of service to man- kind too numerous to mention.

There is an important distinction between tithes and other offerings. While the 
observance of the tithing law must be willing and voluntary, tithe-paying is 
nevertheless required, demanded in fact, by the Lord of those who, by their own 
free will, have become His covenant children by baptism. 

A great and all too common mistake is that we consider the paying of tithes as 
the giving of a gift unto the Lord. This does not express the whole truth. 
Provision is made for free-will offerings as any man may choose to make; and if 
he offers with pure purpose of heart and is himself an approved giver, his gift 
shall be accepted and be counted unto him for righteousness; but such is not the 
tithe; the tithe is rather a debt than a gift. 

THE TITHE AS A RENTAL
As the matter presents itself to my mind, it is as though there had been a 
contract made between myself and the Lord, and that in effect He had said to me: 
"You have need of many things in this world -- food, clothing, and shelter for 
your family and yourself, the common comforts of life, and the things that shall 
be conducive to refinement, to development, to righteous enjoyment. You desire 
material possessions to use for the assistance of others, and thereby gain 
greater blessings for yourself and yours. Now, you shall have the means of 
acquiring these things; but remember they are mine, and I require of you the 
payment of a rental upon that which I give into your hands. However, your life 
will not be one of uniform increase in substance and possessions; you will have 
your losses, as well as your gains; you will have your periods of trouble as 
well as your times of peace. Some years, will be years of plenty unto you, and 
others will be years of scarcity, And, now, instead of doing as mortal landlords 
do -- require you to contract with them to pay in advance, whatever your 
fortunes or your prospects may be -- you shall pay me not in advance, but when 
you have received; and you shall pay me in accordance with what you receive. If 
it so be that in one year your income is abundant, then you can afford to pay me 
a little more; and if it be so that the next year is one of distress and your 
income is not what it was, then you shall pay me less; and should it be that you 
are reduced to the utmost penury so that/you have nothing coming in, you will 
pay me nothing."

Have you ever found a landlord of earth who was willing to make that kind of a 
contract with you? When I consider the liberality of it all, and the 
consideration that my Lord has had for me, I feel in my heart that I could 
scarcely raise my countenance to His Heaven above if I tried to defraud Him out 
of that just rental. 

A PRIVILEGE TO ALL ALIKE
Consider further how therein and thereby He has provided that even the humblest 
may receive abundantly of the blessings of His 'house. The wealth of heaven is 
not reserved for the rich people of earth, even the poorest may be a stockholder 
in the great corporation of our God, organized for the carrying on of His 
purposes, in spreading the Gospel, in the building of Temples and other houses 
of worship to His name, and in doing good to all mankind. 

Let it not be forgotten that the present is a day of sacrifice, and a day for 
the tithing of all who profess to be members of the Church of Jesus Christ, to 
whom the promise is given that they shall be preserved in the day of burning 
incident to the second advent of the Christ. See Doctrine and Covenants 64:23; 
compare Malachi chapter 4.

After all, the prime or great purpose behind the establishment of the law of the 
tithe is the development of the soul of the tithe payer, rather than the 
providing of revenue. The latter is an all-important purpose, for so far as 
money is needed for the carrying on of the work of the Church the Lord requires 
money that is sanctified by the faith of the giver; but blessings beyond 
estimate, as gauged by the coin of the realm, are assured unto him who strictly 
conforms to the law of the tithe because the Lord hath so commanded.