My theme today is about the law of tithing in modern times. But that law is ancient in origin. In the Old Testament the word used was and is “ma’aser” and means literally a tenth. We find references to paying a tenth of our
increase throughout the Old Testament. The reasons given were several: A reward to God for success in war, to help in building the holy temple, to help individuals in need and to give support to an institution. It was the tax of the day.
Tithing was a widespread custom in the ancient Near East and commonly practiced for the support of kings and sanctuaries. We find references in Canaanite literature. God had Moses introduce the tithe because of the priesthood and the sacrificial system and Israel being a theocracy. The people who dwelt in Jerusalem to contribute support for the priests and the Levites, that they might devote themselves to the Law of the LORD. Money was almost never used. Tithes were grain, wine, produce.
We read in the books of Genesis and Hebrews that the prophet Abraham paid tithes to Melchizedek from the spoils of wars. This church is also a theocracy. Today, we have been counseled that tithing is 10% of our gross increase in funds, not offerings of produce. We are left to determine what that increase amounts to.
Anciently, the decision to choose that rather small amount was linked to an exhaustible supply of resources in ancient countries. Anyone who held too much of the limited supply was viewed as greedy and dishonorable if they did not share the wealth with those less fortunate. In Luke 3:11 John the Baptist urged people to share their surplus. In Matthew 23 the Pharisees were remanded because of their choosing to offer certain common herbs in place of useful donations.
In our day, we still view this ancient law as a valid one because it is based upon the universal belief that true prosperity comes from a spiritual basis. God is the source of our supply. Our minds, emotions, bodies, our talents, education, experiences, our jobs or professions are all vehicles or instruments of this prosperity, and if we want to be consistently prosperous we need to do something to “keep in touch” with that infinite source of all supply.
So let’s talk about the spiritual basis of offering our 10% of our financial increase.
Elder Lynn Robbins of the Seventy, in 2005, told us “Because the natural man tends to hoard or consume everything, the Lord wisely commanded ancient Israel to sacrifice not the last and poorest of the flock, but the firstlings—not the leftovers of the field, but the first fruits.”
Genuine sacrifice has been a hallmark of the faithful from the beginning. In Moses 5:5 (Pearl of Great Price) we read that Adam and Eve were commanded to worship the Lord and to give the firstlings of their flocks, for an offering unto the Lord. And Adam was obedient unto the commandments of the Lord.
The firstfruits were a similitude of the promise of the Messiah who would come and make a willing sacrifice for mankind.
In abridging the account of the Nephite gathering under King Benjamin, Mormon stated, “And they also took of the firstlings of their flocks, that they might offer sacrifice and burnt offerings according to the law of Moses which stated that a tenth of one’s increase be set aside as an act of faith. We are asked to give only a small percent of what we have that we hold dear so we can be accounted worthy to receive the bestowal of blessings from God, who loves to bless His children. We should remember that everything we have comes from God. Through our faithful offerings, many millions around the world have their temporal and spiritual needs fulfilled.
Tithing is a noble act of obedience, faith, joy, trust, and certainty that our needs will be met. We cannot afford NOT to tithe. It is a commandment that comes with a promise. Adding a generous fast offering feeds the poor and needy of our ward as well. The paying of tithing is a law of Heaven and that makes it a privilege for us to observe it. It is often combined with fasting, giving our souls the satisfaction of showing our love to God and to our Savior who gave his saving blood for each of us. This essential requirement of our spiritual observance and the commandment that goes with it are based upon our sacrifices.
When we surrender a possession as an offering to God in homage, in humility and in love, forgoing our own desire to keep it, when we make that offering voluntarily, we are committing a holy act. When we give of ourselves to God that offering is transformed, it is made sacred. Our offerings are recorded in our wards and our efforts recorded in Heaven. This holy act is an essential part of our acceptance of the Gospel and shows our gratitude to God for our blessings.
Tithing is the way we are asked to acknowledge and remember the Atonement, which is at the center of the Plan of Salvation. Giving up our money is never convenient, but it is how we test ourselves, in good times and bad. In this way, church members show their gratitude for blessings and their resolve to trust in the Lord rather than in material things. But we must remember the event upon which it is based. Let us give our part with all our heart.
Elder Dallin H. Oaks in the recent April Conference has said: The atoning sacrifice of Jesus Christ has been called the “most transcendent of all events from creation’s dawn to the endless ages of eternity. That sacrifice is the central message of all the prophets.
It was prefigured by the animal sacrifices prescribed by the law of Moses. Jesus Christ endured incomprehensible suffering to make Himself a sacrifice for the sins of all. That sacrifice offered the ultimate good—the pure Lamb without blemish—for the ultimate measure of evil—the sins of the entire world.
What should be our motivation? Do you believe the Plan of Happiness is true? Do you accept that when you took upon you the covenant in baptism and again weekly in sacrament meeting, you agreed to be obedient to all of God’s laws?
I believe it is to perpetuate and intensify, to establish a connection between things human and divine. We serve God first. We sacrifice as an act of faith, to become closer to Him, to be able to meet Him on His holy ground, to kneel before Him and know with a clean heart and a teachable spirit that we have hearkened to His commandments, that we are grateful for this way of showing Him our love and dedication.
Tithing honestly, fully and every time we have increase, is a joyful experience for me, like a letter to God renewing my covenants, assuring Him I am a willing disciple who is happy to obey my obligation to give of my increase to help others.
What happens to our offerings? Church members give their tithing donations to local leaders. These 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.
Tithing funds are always used for the Lord’s purposes—to build and maintain temples and meetinghouses, to sustain missionary work, to educate Church members, and to carry on the work of the Lord throughout the world. We have been given free choice, the agency to choose, and that is why choosing to do the Lord’s work is so greatly valued. Our acts of sacrifice enrich the lives of others and our devotion raises the spirituality of the world to higher vibrations.
There are great stories associated with tithing. During the time I was taught by missionaries before baptism I read Malachi 3:10, through whom the Lord declared:
“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”.
Oh, these are great words. God does open the windows of Heaven for us. I was told to test the Lord and so I did. When I began to pay a full tithe, the Spirit began to fill my heart, to guide me, to bless me with work, with safety as I lived alone. I received comfort and revelations from the Holy Ghost. How precious these are. On one weekend, cars on my street were vandalized. Mine was left untouched. I never went hungry. People gave me food and clothes I never asked for. I learned to budget even better. My father was nice to me, a rare thing. I came to understand that paying my tithing first, before any other obligation, is a holy act that sanctifies the ground on which we stand.
I was called to serve in callings I loved and given much spiritual guidance to help me understand the scriptures. It seemed that even the gas in my tank went further. I developed a deep desire to study and know all the scriptures. I was asked to help sisters in my ward. I became happy. I walked in safety, knowing that God approved of my willingness to obey His commandments. I always had more than enough. I found money I didn’t know I had. My unspoken prayers were answered. How often are unspoken prayers answered and you realize that Heavenly Father knows you so well that he longs to bless you for your sacrifice?
Tithing aids us in developing a personal, private relationship with Deity. I needed that and I was willing to do whatever was and is required of me to get and sustain it.
In ancient times the Babylonians planted long wooden poles in the ground along city and rural routes. In these Asherath poles were carved semblances of their false gods and they prayed to these figures for safety and increase. This angered our Father in Heaven and he severely chastised them. But when we pay a full tithe, that echoes in Heaven and God bestows blessings.
Remember the Lord’s words in Nephi 24:10 that he will open the windows of heaven and pour you out a blessing that there shall not be room enough to receive it. We all need those blessings. You will not be the person you have been and life will take on new urgency, you will be in tune with God. Obedience through sacrifice isn’t about money. It is a standing law unto the Saints forever.
In Doctrine and Covenants 64:22-3 the Lord tells us he requires the hearts of men. It is a day of sacrifice, he says, for he that is tithed shall not be burned at his coming. Let that be your warning.
Alma preaches in Gideon in Alma 7 and he tells the people to be spotless before God at all times, diligent in keeping the commandments of God, submissive, easy to be entreated, to walk blameless before Him, to walk after the holy order of God.
As a member of the Church of Jesus Christ of Latter-day Saints, I dedicated myself and all that I have or will ever possess to this church, to the Lord of Hosts, and that includes the asked for percentage of my gross income, regardless of my circumstances. True generosity is the practice of selfless giving with no strings attached.
I testify that what goes around comes around. We are being taught obedience. If we accept these teachings we will be rewarded amply in ways that will satisfy some of our greatest and smallest needs. Set aside your portion. Pay it dutifully on time and in full and don’t worry. Trust, have faith, and move on. You will belong to the elite group of those whom God will take for His own. Of this I testify in the name of His Only Begotten Son, Jesus Christ, amen.