In the summer of 1838, the Saints were experiencing financial burdens as they worked to pay off debt and build up the Church in northern Missouri. The Prophet Joseph Smith sought the Lord’s counsel and received the revelation recorded in Doctrine and Covenants 119. In His counsel to the Saints, the Savior reveals truths related to His law of tithing. This lesson can help students feel an increased desire to live the Savior’s law of tithing.
Possible Learning Activities
An invitation
Invite students to consider the following scenario or something similar that best fits the needs of your class.
Imagine that the missionaries in your area are teaching one of your friends and you are invited to participate. In the lesson that day, the missionaries introduce your friend to the law of tithing. After the lesson, your friend mentions to you that she has concerns about paying tithing.
What are examples of concerns someone might have about obeying the law of tithing?
Consider writing on the board students’ answers to the previous question. Then invite the students to think about their own feelings about the Lord’s law of tithing, including how important it currently is for them to live this law. Ask them to think about any questions or concerns they may have related to the law of tithing.
Encourage the students as they study to look for teachings that can help them feel a greater desire to obey the Lord’s law of tithing.
The Savior revealed His law of tithing to the Saints
The following paragraph may be read or summarized to give historical context for Doctrine and Covenants 119. Alternatively, you could ask a student to read the introduction to section 119.
By July 1838, the Church was under enormous financial strain. Still, Church members had been instructed to relocate to northern Missouri and build a temple in Far West (see Doctrine and Covenants 115:8–12). The Prophet Joseph Smith met with other Church leaders to consider how to be obedient to the Lord’s commands. In response to their prayerful petition, the Savior provided counsel about the law of tithing.
What did the Lord teach the Saints about His expectations for living the law of tithing?
Help students understand that the Lord’s expectation for paying tithing has been clarified in our day: “Tithing is the donation of one-tenth of one’s income to God’s Church (see Doctrine and Covenants 119:3–4; interest is understood to mean income). All members who have income should pay tithing” (General Handbook, 34.3.1).
After providing this explanation, consider writing the following truth on the board: The Savior commands us to pay one-tenth of our increase as tithing to The Church of Jesus Christ of Latter-day Saints.
What do you think are some of the reasons the Lord asks us to pay tithing?
Deepen understanding
Remind students of the questions or concerns about tithing you discussed at the beginning of the lesson.
Give students time to study the resources in the handout “Teachings about the Savior’s Law of Tithing.” Students could study these resources individually or with a partner. Invite them to look for teachings that could help someone who has concerns about paying tithing.
Or rather than using the resources in the handout, students could find their own. They could use study helps or Gospel Library to find scriptures or statements from Church leaders about tithing.
Teachings about the Savior’s Law of Tithing
Study the following resources, looking for what could motivate you or others to obey the law of tithing.
President Steven J. Lund, Young Men General President, taught:
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President Steven J. Lund
When youth pay a full tithe, they form a link with Heavenly Father that remains. Every time they obey that commandment and make that payment, a new bond of sacrifice and connection is created. (Steven J. Lund, “Seminary, Institute, and Other Things that Work” [address given at the Seminary & Institute annual training broadcast, Jan. 27, 2023], broadcasts.ChurchofJesusChrist.org)
For the Strength of Youth: A Guide for Making Choices advises:
Show love for God by keeping His commandments. …
… As you fast and pay tithes and offerings, you show God that His work is more important to you than material things. (For the Strength of Youth: A Guide for Making Choices [2022], 11–12)
While serving as a member of the Seventy, Elder Stanley G. Ellis asked:
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Elder Stanley G. Ellis
Do we have the faith to trust [the Lord’s] promises regarding tithing that with 90 percent of our increase plus the Lord’s help, we are better off than with 100 percent on our own? (Stanley G. Ellis, “Do We Trust Him? Hard Is Good,” Ensign or Liahona, Nov. 2017, 114)
Elder David A. Bednar of the Quorum of the Twelve Apostles taught:
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Elder David A. Bednar
Often as we teach and testify about the law of tithing, we emphasize the immediate, dramatic, and readily recognizable temporal blessings that we receive. And surely such blessings do occur. Yet some of the diverse blessings we obtain as we are obedient to this commandment are significant but subtle. …
For example, a subtle but significant blessing we receive is the spiritual gift of gratitude that enables our appreciation for what we have to constrain desires for what we want. …
Sometimes we may ask God for success, and He gives us physical and mental stamina. We might plead for prosperity, and we receive enlarged perspective and increased patience. (David A. Bednar, “The Windows of Heaven,” Ensign or Liahona, Nov. 2013, 17–18)
Mary Fielding Smith was the widow of Hyrum Smith and mother of President Joseph F. Smith. When someone suggested that she was too poor to observe the law of tithing, she responded:
Would you deny me a blessing? … I pay my tithing, not only because it is a law of God, but because I expect a blessing by doing it. (Mary Fielding Smith, quoted by Joseph F. Smith, in Conference Report, Apr. 1900, 48)
Invite students to share what they discovered that might be helpful to someone with questions or concerns about tithing. The following questions could guide the discussion.
What have you learned about Heavenly Father and Jesus Christ as you have studied the law of tithing?
What advice would you give to someone who has concerns about paying tithing?
In what ways have you seen the Lord bless you or others for obeying His law of tithing?
As you discuss the last question above, consider sharing an example from your life. You could also use one of the following videos: “Tithing: I Will Make a Leap of Faith” (4:47) or “The Language of the Gospel” (12:27) from time code 5:27 to 7:40. These videos are available at ChurchofJesusChrist.org.
Think about your life
To conclude the lesson, consider inviting students to record their answers to one or both of the following questions in their study journals.
What have you learned or felt today that you want to remember?
What have you felt prompted to do as you have studied today?
Consider inviting a few willing students to share their thoughts. Testify of the truths you have discussed, and encourage the students to strive to live the law of tithing throughout their lives.