Learn—Maximum Time: 45 Minutes

Today’s Discussion:

1 Pay Tithes and Offerings

Financial Stewardship Success Map

Discuss:Why do you think that “pay tithes and offerings” is the first layer in the Financial Stewardship Success Map?

Read:Church members have been counseled to pay their tithes and offerings before paying other expenses, even necessities. Elder Dallin H. Oaks taught, “The payment of tithing is a test of priorities” (“Tithing,” Ensign, May 1994, 35). As you show God your priorities, you will unlock greater opportunities for Him to bless you. The scriptures often emphasize that things must be done in order. (For examples, see 1 Corinthians 14:40, Mosiah 4:27, and Doctrine and Covenants 93:43.)

President Heber J. Grant taught, “The men and the women who have been absolutely honest with God, who have paid their tithing, … God has given them wisdom whereby they have been able to utilize the remaining nine-tenths, and it has been of greater value to them, and they have accomplished more with it than they would if they had not been honest with the Lord” (in Conference Report, Apr. 1912, 30).

Discuss:How do you think paying tithing first helps you make better use of the remaining nine-tenths of the money you have?

1. Change Your Approach to Managing Money

Read:In order to pay tithes and offerings first, it may be necessary to change your general approach to managing money. Taking care of current living expenses can often overwhelm our ability to save for the future and build financial security. Many people follow this approach to financial stewardship: they pay for immediate needs like food, shelter, transportation, and health care first, while intending to save money and pay tithing with what is left. This method is illustrated in the following diagram.

Read:While this practice may be very common, there is a better approach to financial stewardship: When you receive income, first pay your tithing and then set aside money for your future self—even if it’s just a little bit. Then, use what is left (the majority of your income) to pay for your living expenses. This method is illustrated in the diagram below.

Discuss:What are some of the differences between these two approaches? Why do so many people end up taking the more common approach to financial stewardship?

Read:We will use the illustrations below of a jar, some rocks, and sand to show the wisdom of setting money aside first for the Lord and for our future self (see Stephen R. Covey, A. Roger Merrill, and Rebecca R. Merrill, First Things First: To Live, to Love, to Learn, to Leave a Legacy [1994], 88–89).

The jar represents our income: a resource of limited size. We each have jars of different sizes, but the principle discussed here is the same for everyone. The rocks and the sand, when placed in the jar, represent the ways we can use our money. In this example, the big and small rocks represent our long-term priorities—setting aside money for the Lord and our future self—and the sand represents our current needs and wants.

Let’s place the items into the jar using the more common approach to financial stewardship.

Read:Notice that when you pour the sand in first, there is not enough room for the rocks to all fit.

Now let’s place the items in the jar using the more self-reliant approach to financial stewardship.

Read:Notice that if you place the rocks in first, there is still room for all of the sand.

Discuss:How does this jar example relate to paying tithing and saving money? Why did everything fit in the jar the second time? How is putting rocks in the jar first an example of showing faith?

Read:Throughout this course you will continually learn how to take the more self-reliant approach to financial stewardship. Though following this self-reliant approach may be uncomfortable at first, it will help you better prepare for the future. It is natural to worry that you may not have enough money for your current needs if you pay tithing and set aside money for savings first. It is a test of faith. A wise bishop once told a nervous new convert, “If paying tithing means that you can’t pay for water or electricity, pay tithing. If paying tithing means you can’t pay your rent, pay tithing. If paying tithing means that you don’t have enough money to feed your family, pay tithing. The Lord will not abandon you” (in Aaron L. West, “Sacred Transformations,” Ensign, Dec. 2012, 38).

As you have been tracking your expenses, you have likely also received income. Consider how you currently manage your money and how you can improve to pay tithing and your future self first. One of your commitments this week will be to apply these principles and to continue to track your income and expenses this week.

While taking the self-reliant approach to financial stewardship requires exercising faith in Jesus Christ, it also requires applying proper financial skills. Next week, you will begin mastering the skill of properly using a budget, which will help you take control of your spending and stretch your money to pay for all of your expenses.

Discuss:How can paying tithing and saving money first change your life?

2. Pay Tithes and Offerings

Read:“The law of tithing is simple,” taught President James E. Faust of the First Presidency. “We pay one-tenth of our individual increase annually. Increase has been interpreted by the First Presidency to mean income. What amounts to 10 percent of our individual income is between each of us and our Maker. … As a convert in Korea once said: ‘With tithing, it doesn’t matter whether you are rich or poor. … If you make lots of money, you pay 10 percent. If you make very little, you still pay 10 percent’” (“Opening the Windows of Heaven,” Ensign, Nov. 1998, 59).

Watch:“Widow of Zarephath,” available at srs.lds.org/videos. (No video? Read page 49.)

Discuss:Why did the widow of Zarephath give her last meal to the prophet Elijah? Could you have done that? Why or why not?

Read:The law of tithing has been around since Old Testament times. In Malachi, we read that if we pay our tithing, the Lord will open the “windows of heaven” unto us (see Malachi 3:10).

Elder David A. Bednar taught, “The imagery of the ‘windows’ of heaven used by Malachi is most instructive. 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. … We may need and pray for help to find suitable employment. … The spiritual gift of enhanced discernment [can] empower us to identify job opportunities that many other people might overlook. … We may appropriately desire and work to receive a pay raise in our employment to better provide the necessities of life. … [Or in some cases] we might want and expect a larger paycheck, but the blessing that comes to us through heavenly windows may be greater capacity to act and change our own circumstances rather than expecting our circumstances to be changed by someone or something else” (“The Windows of Heaven,” Ensign or Liahona, Nov. 2013, 18).

Discuss:In what ways has spiritual illumination (or personal inspiration) guided you to change your own circumstances?

The Law of the Fast

Read:“A proper fast day observance typically includes abstaining from food and drink for two consecutive meals in a 24-hour period, attending fast and testimony meeting, and giving a generous fast offering to help care for those in need” (Handbook 2: Administering the Church [2010] 21.1.17).

Fast offerings are used to help the poor and those in need. Giving a generous fast offering will also increase our own capacity to be self-reliant.

Elder Jeffrey R. Holland taught, “I bear witness of the miracles, both spiritual and temporal, that come to those who live the law of the fast. … Cherish that sacred privilege at least monthly, and be as generous as circumstances permit in your fast offering and other humanitarian, educational, and missionary contributions. I promise that God will be generous to you, and those who find relief at your hand will call your name blessed forever” (“Are We Not All Beggars?” Ensign or Liahona, Nov. 2014, 42).

Discuss:What can you do to improve your fasting?

Discuss Tithes and Offerings in Your Family Council

Read:During your family council this week, discuss the benefit of paying tithing and setting some money aside for savings immediately after receiving your income. Determine with your spouse how to improve your fasting.

You may want to use the “Sample Family Council Discussion” outline below.

Sample Family Council Discussion

Be sure to begin and end with a prayer to invite the Spirit.

Part 1: Review

• Are you paying a full and honest tithe?

• Are you giving a generous fast offering?

• How are you doing with tracking your income and expenses (see chapter 1)?

Part 2: Plan

• What can you do to pay a full and honest tithe?

• What do you consider to be a generous fast offering?

• How can you improve your fasting?

• How can you adopt the self-reliant approach to financial stewardship (see pages 39–40)?

Activity (10 minutes)

Answer each of the following questions honestly.

Discuss:What can we do to improve our group experience?

It Was So Easy!

At home one evening after a group meeting, my wife and I determined to start setting aside money for savings before we paid for our current living expenses. She spoke with someone at our credit union the next day, and they told her they could automatically route a portion of each direct deposit paycheck into checking and another portion—whatever amount we decided upon—into savings. Now every time I get paid, it automatically routes to separate accounts. It was so easy! Saving money now isn’t even something we have to think about!