Lesson 129: Doctrine and Covenants 115–120

Doctrine and Covenants 119–120

The Lord’s Law of Tithing

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.

Read Doctrine and Covenants 119:1–4, looking for what the Savior taught.

• 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.

Scriptures:

• Malachi 3:8–10; John 7:17; Doctrine and Covenants 119:5–7

Statements and other resources:

President Steven J. Lund, Young Men General President, taught:

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:

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:

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.

Additional Resources

What if I prefer to donate 10 percent of my income to other charitable causes?

Elder Robert D. Hales (1932–2017) of the Quorum of the Twelve Apostles related the following story:

When a friend of President George Albert Smith asked him what he thought of his friend’s personal plan to take what would have been tithing and donate his tenth in charitable donations of his own choice, President Smith’s counsel was:

“I think you are a very generous man with someone else’s property. …

“… You have told me what you have done with the Lord’s money but you have not told me that you have given anyone a penny of your own. He is the best partner you have in the world. He gives you everything you have, even the air you breathe. He has said you should take one-tenth of what comes to you and give it to the Church as directed by the Lord. You haven’t done that; you have taken your best partner’s money, and have given it away.” (Robert D. Hales, “Tithing: A Test of Faith with Eternal Blessings,” Ensign or Liahona, Nov. 2002, 28)

Why is it important to pay tithing even if I don’t earn a lot of money?

Elder Lynn G. Robbins of the Seventy made clear:

No bishop, no missionary should ever hesitate or lack the faith to teach the law of tithing to the poor. The sentiment of “They can’t afford to” needs to be replaced with “They can’t afford not to.”

One of the first things a bishop must do to help the needy is ask them to pay their tithing. Like the widow [of Zarephath], if a destitute family is faced with the decision of paying their tithing or eating, they should pay their tithing. The bishop can help them with their food and other basic needs until they become self-reliant. …

When serving a meal, it is much easier to set one more plate at the beginning of the meal than it is to find food for a latecomer once the meal is over and the food has been served. Likewise, isn’t it actually easier to give the Lord the firstlings or the firstfruits than it is to hope that there are sufficient “leftovers” for Him? As the founder of our feast, shouldn’t He be the guest of honor, the first to be served? (Lynn G. Robbins, “Tithing—a Commandment Even for the Destitute,” Ensign or Liahona, May 2005, 35–36)

Supplemental Learning Activities

How to pay your tithing

It might be helpful to demonstrate to students how to pay tithing. Consider bringing a tithing envelope and payment slip to class to show students how to fill it out. You could also show them how to complete an electronic tithing slip at donations.ChurchofJesusChrist.org.

Doctrine and Covenants 120. The Council on the Disposition of the Tithes

To help students understand that the Savior established how tithing funds were to be administered in His Church, you might invite them to list some of the things tithing funds are used for around the world. If students need help, refer to the statement by Elder Robert D. Hales at the end of this activity.

• How are the decisions made regarding how to spend tithing funds?

Help students understand that the First Presidency, the Quorum of the Twelve Apostles, and the Presiding Bishopric make up the Council on the Disposition of the Tithes. Then ask students to read Doctrine and Covenants 120:1, looking for the additional member of this council. You might invite students to mark the phrase “by mine own voice unto them” and ask the following:

• What do we learn from knowing that the Savior determines how tithing funds are spent?

You could provide the following statement by Elder Robert D. Hales of the Quorum of the Twelve Apostles. Invite students to share any questions they may have.

It is remarkable to witness this council heed the Lord’s voice. Each member is aware of and participates in all the council’s decisions. No decision is made until the council is unanimous. All tithing funds are spent for the purposes of the Church, including welfare—care for the poor and needy—temples, buildings and upkeep of meetinghouses, education, curriculum—in short, the work of the Lord. …

… Without exception, the tithing funds of this Church have been used for His purposes. (Robert D. Hales, “Tithing: A Test of Faith with Eternal Blessings,” Ensign or Liahona, Nov. 2002, 28)