Tithing

One of the blessings of membership in The Church of
Jesus Christ of Latter-day Saints is the privilege of paying
tithing. By living the law of tithing, you participate in building
up the kingdom of God on the earth.
Definition and Purpose of Tithing
To pay a full tithe, you give one-tenth of your income to
the Lord through His Church. You submit your tithing to a
member of your bishopric or branch presidency.
Local leaders transmit tithing funds directly to the headquarters
of the Church, where a council determines specific
ways to use the sacred funds. This council is comprised of the
First Presidency, the Quorum of the Twelve Apostles, and the
Presiding Bishopric. Acting according to revelation, they
make decisions as they are directed by the Lord. (See D&C
120:1.)
Tithing funds are always used for the Lord’s purposes—
to build and maintain temples and meetinghouses, to sustain
missionary work, and to carry on the work of the Church
throughout the world.
Blessings of Paying a Full Tithe
The law of tithing requires sacrifice, but your obedience
to the law brings blessings that are far greater than anything
you ever give up. The prophet Malachi taught:
“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” (Malachi 3:10).
These blessings come to all who pay a full ten percent
of their income, even if that amount is very small. As you
obey this law, the Lord will bless you both spiritually and
temporally.
Making the Commitment to Pay Tithing
If you have not yet established a pattern of consistent
tithe paying, you may have difficulty believing that you can
afford to give up one-tenth of your income. But faithful tithe
payers learn that they cannot afford not to pay tithing. In a
very literal and wonderful way, the windows of heaven are
opened and blessings are poured out upon them.
Remember that paying tithing is not as much a matter of
money as it is a matter of faith. Trust in the Lord. He gave the
commandment for our benefit, and He made the accompanying
promise. Seek strength in the faith of Nephi, who said,
“Let us be faithful in keeping the commandments of the
Lord; for behold he is mightier than all the earth” (1 Nephi 4:1).
See also Fasting and Fast Offerings