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Tithing

“Tithing,” Topics and Questions (2023)

woman handing tithing to bishop

Gospel Study Guide

Tithing

Giving one-tenth of our income to help build the Lord’s kingdom on earth

It wasn’t much. Compared to the riches that others cast into the treasury, the widow’s two mites were only a small contribution. But the worth of her sacrifice was great. The Savior taught, “This poor widow hath cast more in, than all they which have cast into the treasury” (Mark 12:43). Why was the widow’s sacrifice so valuable? Because “she of her want did cast in all that she had, even all her living” (Mark 12:44).

Today, we do not literally give all that we have when we pay tithing to help build the kingdom of God. He asks for only 10 percent of our income. But we can learn a lot from the sacrifice of the widow. No matter the size of our 10 percent, we can make tithing a matter of faith and consecrate what we have for the Lord even when it is not an easy sacrifice to make.

What Is Tithing?

Tithing is the consecration of a tenth of our income to the Lord through the Church. Giving this offering to God is one way we can “put the Lord first in our lives, above our own cares and interest.” Tithes help build the kingdom of God on the earth. They are used for many purposes, such as constructing and maintaining temples and meetinghouses, supporting missionary work, and sponsoring Church-run educational institutions. The Lord commands Latter-day Saints to live the law of tithing, regardless of their current economic circumstances. If we choose to express our faith to God in this way, He promises to greatly bless us (see Malachi 3:10).

Topic overview: Tithing

Related gospel study guides: Commandments, Fasting, Faith in Jesus Christ, Obedience

Section 1

Tithing Is an Ancient Commandment Restored in Our Day

child paying tithing

The law of tithing was lived anciently by God’s people and was restored through the Prophet Joseph Smith (see Genesis 14:18–20; 3 Nephi 24:8–12; Doctrine and Covenants 119:3–4). Living this law requires the Saints to give one-tenth of their annual increase to the Lord to build the kingdom of God on the earth and to help provide for the needs of His children.

Tithing is a commandment from God. Dedicating, or consecrating, a portion of our income to the Lord is one way we can put Him first in our lives. Prioritizing His work above our personal desires helps us become more holy and draw closer to Him.

Things to think about

  • Consider reading Genesis 14:18–20; 28:20–22 while pondering why God’s people have been asked to live the law of tithing since ancient times. Then read the personal story from President Russell M. Nelson’s message “Think Celestial!” about a time when he chose to put the Lord first by paying a full tithe even though he didn’t make very much money. He taught, “Paying tithing requires faith, and it also builds faith in God and His Beloved Son.” How does living the law of tithing require you to have faith in Heavenly Father and Jesus Christ? How does it increase your faith in Them?

Activities for learning together

  • Read Leviticus 27:30–32 and 2 Chronicles 31:5–6 to learn about how the law of tithing was observed anciently. Why do you think tithes are holy unto the Lord? Read Doctrine and Covenants 97:10–12 to discover how tithing helped the early Saints accomplish the Lord’s work. How were they blessed for observing this law? Talk about how paying tithing can help strengthen our own desire to build the kingdom of God.

  • Discuss how living the law of tithing provides both temporal and spiritual blessings. Then read Mark 12:41–44 together, and talk about how paying tithing is a matter of faith. You might also watch the video “The Widow’s Mite” (1:57) or “Jesus Teaches about the Widow’s Mites” (1:14) together. What does it mean to spiritually give your all as you give tithes to the Lord? How could giving Him your all strengthen your faith and spiritually change you?

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Section 2

The Lord Promises Blessings to Those Who Obey the Law of Tithing

woman smiling

We receive many blessings from the Lord when we live the law of tithing. Elder Neil L. Andersen said: “The windows of heaven open in many ways. Some are temporal, but many are spiritual. Some are subtle and easy to overlook. Trust in the Lord’s timing; the blessings always come.” As we are observant and recognize both obvious and unexpected blessings from paying tithing, we can feel gratitude and love within our hearts and draw closer to Jesus Christ.

Things to think about

  • In Malachi 3:8–12, the Lord promises great blessings for obeying the law of tithing. How can you be more aware of these blessings in your life today? Review Elder David A. Bednar’s message “The Windows of Heaven,” and then consider some simple ways you have been or could be blessed by paying tithing. Perhaps you could write a list of the blessings the Lord has given you and ponder which ones could be a result of obeying the law of tithing. How does the knowledge that you are blessed for living the law of tithing deepen your desire to pay a full tithe and come unto Christ?

  • When we exercise faith and pay tithing, we can expect blessings from the Lord. In his talk “Like a Watered Garden,” President Jeffrey R. Holland explained how Mary Fielding Smith continued to pay tithing after her husband Hyrum Smith was killed. Consider reading this story in President Holland’s message. What do you learn from Mary’s example? What blessings could you receive as you start or continue to live the law of tithing?

Activity for learning with others

  • The Lord has promised us that as we live the law of tithing, He will “open … the windows of heaven” and “pour … out a blessing” upon us (Malachi 3:10). What does it mean that the windows of heaven will open as we are obedient to this law? Read these words from Elder Bednar together: “Windows allow natural light to enter into a building. In like manner, spiritual illumination and perspective are poured out through the windows of heaven and into our lives as we honor the law of tithing.” Perhaps you could briefly shut out the light coming into a room from a window or another opening before allowing the light to enter again. Discuss the difference the light makes and how paying tithing can bring you light or spiritual illumination. You might also share with one another how you have experienced spiritual illumination in your own life as you have obeyed the law of tithing.

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Section 3

Tithing Funds Belong to the Lord and Are Disbursed by His Servants

The Quorum of Twelve Apostles

Tithing is used to bless God’s children temporally and also spiritually as the fulness of the gospel of Jesus Christ is spread throughout the world. This is made possible as members donate tithes to the Church. A council made up of the First Presidency, the Quorum of the Twelve Apostles, and the Presiding Bishopric determines how to best use these sacred funds (see Doctrine and Covenants 120:1). Elder David A. Bednar explained: “The leaders of the Lord’s restored Church feel a tremendous responsibility to care appropriately for the consecrated offerings of Church members. We are keenly aware of the sacred nature of the widow’s mite.”

Church leaders seek the Lord’s will and make decisions regarding tithing according to direction they receive from Him. Over the years, these leaders have set aside a portion of annual tithing donations into a fund that is invested for future use. Elder Neil L. Andersen recently taught: “The added abundance of the Lord conveyed through your generous tithes has strengthened the reserves of the Church, providing opportunities to advance the Lord’s work beyond anything we have yet experienced. All is known by the Lord, and in time, we will see His sacred purposes fulfilled.”

Things to think about

  • The Lord’s chosen servants are stewards over tithing donations. Bishop GĂ©rald CaussĂ© explained, “In gospel terms, the word stewardship designates a sacred spiritual or temporal responsibility to take care of something that belongs to God for which we are accountable.” How is the stewardship of tithes both a spiritual and a temporal responsibility for the Lord’s servants? Read Doctrine and Covenants 104:11–17. What do you learn from these verses about the Lord’s desire to “provide for [His] Saints” through stewardship?

Activity for learning with others

  • Many of the blessings we enjoy in the Church are because of tithing donations that are used to build God’s kingdom around the world. President Jeffrey R. Holland taught that our “temples, chapels, seminaries, and socials” are all possible because of the tithes members contribute and that these “blessings could come virtually no other way.” Talk with each other about the blessings that are available because of tithing. How can these blessings help give us an eternal perspective and bring us closer to God? How can they deepen our commitment to pay a full and honest tithe?

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