Tithing is a stylish thing in the secular press lately.  Like any eternal principle, it appeals universally to people of all beliefs.  In the September issue of O Magazine, for example, last year’s winner of the “Dream Big Sweepstakes,” Joi Brown, says she tithed on her $250,000 award to her church. Many financial consultants of all faiths, including the agnostics and atheists, emphasize tithing as a component of wealth management.

But the history of tithing is as old as man.  Tithing gets a mention in Genesis, the first book in the Old Testament, in the “Jacob’s Ladder” chapter (chapter 28).  Jacob made a pillow of stones and dreamed of his ladder.  Upon awakening, he was shaken, understandably, and made an altar of the stones he had previously slept on.  He called his altar a temple, anointed it with oil and promised to tithe all that he received.

Notice the root of the word, which suggests the decision to make sacred.  President James E. Faust said, “Our donations are made holy by our faith.”

The Genesis mention is followed by another in Leviticus.

Tithing is part of the Levitican code, per Leviticus, Chapter 27.  Skipping verse 31, which has not survived the centuries, we read:

30 And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the Lord’s: it is holy unto the Lord.
32 And concerning the tithe of the herd, or of the flock, even of whatsoever passeth under the rod, the tenth shall be holy unto the Lord.

Deuteronomy, Chapter 14, verse 22, reinforces Leviticus:

 22 Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year.

Leading up to this verse is the thorough health code explaining what the Levites could and could not eat.  Note, this part of the chapter has not survived as modern doctrine, but verse 22 is still applicable after adjusting for the change from “in kind” donations to one tenth of our increase, which is now interpreted as income.

Moving through the Old Testament, the next reference is in Second Chronicles, Chapter 31:

 5 And as soon as the commandment came abroad, the children of Israel brought in abundance the first fruits of corn, wine, and oil, and honey, and of all the increase of the field; and the a tithe of all things brought they in abundantly.

Here is the first allusion that attributes secular abundance to obedience to the law of tithing:  In verse 10, Azariah says, “Since the people began to bring the offerings into the house of the Lord, we have had enough to eat, and have left plenty: for the Lord hath blessed his people; and that which is left is this great store.”

He explains that the lavish stores of food Hezekia is admiring with amazement are the other ninety percent, after bringing the tithe to the Lord.

A Choir Forerunner?

The next mention is found in Nehemiah Chapter 12:  I like to think of this chapter as an early foreshadowing of the Tabernacle Choir, because the singers appear to be beneficiaries of some of the tithing during this early time.  Once again, the principle was appropriate for the times, and while tithing still helps to support the Church financially, Church leaders and choir members are now volunteers. 

The parallel is interesting, because the original Salt Lake City Tabernacle and now the Conference Center are physical manifestations of the spiritual principle of the tithe.  There’s an inspired sense of agency and ownership when we consider that the physical structures; the magnificent hall and the majestic organ, and the recording equipment and broadcasting infrastructure are all supported partly by tithing, paid by choir members and non-singers alike, each equally invested at 10% of his increase. 

The singers who volunteer so much of their time and passion feel blessed by the tithing they pay just as they are grateful for the funds that support the choir. 

As the principle of tithing blossoms in the New Testament and into modern revelation through the restored gospel, we begin to read more about the spiritual wisdom of the principle.  The Levites had their temple, and we have ours.  Every new broadcast of general conference should impress upon us again, the enormity of the blessing of tithing as we humbly marvel at the physical monuments of the Church, and acknowledge once again the fact that this is only an outward manifestation of the power and grandeur of spirituality in action.  It is easy to see that the Lord returns infinite abundance to those who love and serve Him.

The last Old Testament mention of tithing is the one that begins to literally foretell the coming of Christ.  In Malachi, Chapter 3, we read passages that many of us have associated with tithing all our lives:

  10 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.
  11 And I will rebuke the devourer for your sakes, and he shall not destroy the fruits of your ground; neither shall your vine cast her fruit before the time in the field, saith the Lord of hosts.

This is also the chapter that warns that those who do not pay tithes and offerings are robbing the Lord.

New Testament Admonitions

We now come to the New Testament, which begins to show the fulfillment, through Christ’s ministry, of all that has come before.  Now, in Matthew 23, we read that tithing as a superficial show of duty, does not make up for a lack of judgment, mercy or faith.  Matthew quotes the Savior as he explains to the scribes and Pharisees that even though they are dutiful tithe-payers, they are cleaning the outside of their cups and plates, but leaving the insides full of “extortion and excess.” 

It’s stunning that the twin evils of extortion and excess are modern examples of “the devourer’s” work in our times, just as they were in the time of Christ.  It is here that we begin to increase our understanding of the law of tithing as it applies to us in the latter days.

The Savior says, in verse 26, “Cleanse first that which is within the cup and platter, that the outside of them may be clean also.”

Luke, in Chapter 18, makes this even clearer: “Behold, now it is called today until the coming of the Son of Man, and verily it is a day of sacrifice, and a day for the tithing of my people; for he that is tithed shall not be burned at his coming.”

Taken together, those two versus lead us to the Christian imperative.  “A day of sacrifice and a day of tithing” will characterize the nature of those who will be found worthy when the Savior reigns.  And the Savior himself has said it’s not just the tithing.  It is the sacrifice.  We know that the Savior says the sacrifice He recognizes is that of a broken heart and a contrite spirit. (3 Nephi 9:19–20).

Latter-day Illuminations

The restored gospel gives us clear, consistent promises regarding tithing, and our modern tithing stories, both personal and private, are important to the extent that they remind us of the principle and help us re-focus on our eternal nature. 

1. We know we are dependent upon the Lord in all things, so we strive to obey His law for our well-being and that of our family members.
2. We would not want to jeopardize our temple recommends.
3. We understand that it costs money to fund the Church’s many inspired programs, and we accept personal responsibility to contribute our share.
4. Our parents have taught us to tithe on every dime, from birth, and we tithe as adults partly to honor their values.

A recent summary of the Church’s position is given in the June, 2009 Ensign in the article “Focus on Family Finances” by Allie Schulte, of Church Welfare Services:

Blessings that come from sound family finances must be built on the foundation of paying an honest tithe and giving a generous fast offering. Church members have the opportunity of giving back to the Lord a portion of their income with the understanding that their contributions help to build the kingdom of God by building meetinghouses and temples, providing for those who are less fortunate, and sharing the gospel throughout the world.

Members will gain a testimony of this principle by living it. By praying to understand its importance and learning more about how these contributions bless others, members will come to consider paying tithes and offerings a blessing. As members develop the habit of immediately setting aside tithes and offerings when they receive income, it will become a financial priority in their lives.

President N. Eldon Tanner (1898–1982) of the First Presidency taught that tithing is a commandment with a promise: “As you discharge this obligation to your Maker, you will find great, great happiness, the like of which is known only by those who are faithful to this commandment.”2 Obedience to this commandment brings peace and security. As Church members pay tithes and offerings they will experience miracles in their lives.

Blessings of Tithing

How literal is the “quid pro quo” aspect of the principle of tithing?  And how should we weigh this equation against the spiritual nature of the tithe as taught by the Savior?

We know we will be blessed as a direct consequence of obedience to the principle of tithing, so it becomes a natural, understandable thing for us to second-guess the Lord.

We rejoice together as we recount our blessings and praise our Father in Heaven for His endless goodness.  We can trust in the Almighty to save our mortgage and keep our car running, while we acknowledge that faithful tithe payers with rock-star spiritual maturity sometimes lose their homes. Their cars and even their loved ones die, even as they stand valiantly by their perfect faith.

I fervently believe that God will yet reveal many great and important things.  I think there is a vast level of understanding of our cosmic environment that we are simply not capable of grasping now. But we will continue to gather tiny clues over the years, line upon line, as the Lord reveals truth to us according to our worthiness and readiness. I think the law of tithing is eternal and we will gradually continue to understand a much grander context for cheerfully, faithfully disciplining ourselves to obey that principle.

Enormity of Gifts

When I wrote out my weekly tithing check last weekend, it was not because I expected to buy any specific blessings with that money.  I don't think I can begin to appreciate the enormity of the gifts I am given every moment I am granted breath. I certainly don't think I can keep track of any specific tithing blessings.  It is the Lord himself who is keeping track, via a divine system that is seldom obvious except in retrospect.

It was not because I don't want to be embarrassed by turning up empty-handed when I need a temple recommend.  It wasn't because I think my little handful of change is going to keep my beloved alma mater, BYU, funded.  It was because I believe there is a grand scheme that I do not and cannot understand, and the law of tithing is an important part of helping me become the kind of person who tithes.  I wrote and mailed the check because, and only because I want to become a woman of faith.

James E. Faust touches on this in his October, 1998 General Conference address, “Opening the Windows of Heaven”:

Why should members worldwide, many of whom may not have enough for their daily needs, be encouraged to keep the Lord's law of tithing? As President Hinckley said in Cebu in the Philippine Islands, if members "even living in poverty and misery ... will accept the gospel and live it, pay their tithes and offerings, even though those be meager ... they will have rice in their bowls and clothing on their backs and shelter over their heads. I do not see any other solution."

Some may feel that they cannot afford to pay tithing, but the Lord has promised that He would prepare a way for us to keep all of His commandments.

To pay tithing takes a leap of faith in the beginning, but as Jesus said, "If any man will do his will, he shall know of the doctrine."

We learn about tithing by paying it. Indeed, I believe it is possible to break out of poverty by having the faith to give back to the Lord part of what little we have.

President Heber J. Grant put it in context when he said: "Prosperity comes to those who observe the law of tithing. When I say prosperity I am not thinking of it in terms of dollars and cents alone. ... What I count as real prosperity ... is the growth in a knowledge of God, and in a testimony, and in the power to live the gospel and to inspire our families to do the same. That is prosperity of the truest kind."
 
Many of us have had the windows of heaven open up for us, so we do not look upon tithing as a sacrifice but rather a blessing and even a privilege.

A Tale of Two Larrys:

Here are two views of tithing from a secular and a spiritual perspective:  The first is from You’re Broke Because You Want to Be by Larry Winget (2008, New York, NY).

I personally believe in giving away 10 percent of your money. … You should give because you have faith that you will have more money coming in.  You need to attest to the fact that you can learn to live on the remaining 90 percent.  You need to trust yourself to the point that you know more money is on the way even though you are giving some of what you have to people who need it even more than you do.  Money flows.  Money comes to you and it goes from you … If your hand is gripped too tight to release what you have, then you won’t be able to open up your hand to receive more.”

Winget has stated earlier that he is not interested in the religious precedent for tithing.  He sees only the secular, observable phenomenon that people who tithe position themselves for success.  In spite of Winget’s insistence that his viewpoint is not spiritual, notice the aptness of his metaphor that you can’t open your hand to receive more if you are grasping your money too tightly.

I believe we can expand upon this by our own ability to observe the power of the modern Church as it rolls forth “with faith in every footstep.”  A significant tribute to that faith is the abundance of tithing, faithfully contributed by the humble, the meek and the modest as well as those whose circumstances allow them to write tithing checks with far more zeroes. 

Just as the test of discipleship is love, one for another, the blessing of tithing is a collective ability to move the work of the Lord forward with might.  As we love one another, we join together via our tithes and offerings to contribute to the whole.

The other Larry is Lawrence P. Vincent, who confides that the law of tithing specifically blessed his family as he committed to seek the spirit in all he did as a husband and father.  In his November 4, 2003 devotional address at BYU, “Ordinary Lives, Extraordinary Miracles,” he writes:

Please turn with me to Malachi 3:10. All of you are familiar with the wonderful promise to those who keep the law of tithing:
 
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.
 
Now let us focus our attention on the next verse. It holds a glorious promise of protection, of preservation, and of great hope:
 
And I will rebuke the devourer for your sakes, and he shall not destroy the fruits of your ground; neither shall your vine cast her fruit before the time in the field, saith the Lord of hosts. [Malachi 3:11]
 
Keep this verse in mind as I relate the following story.

Our first home in Europe was located in a beautiful valley nestled among ancient vineyards near Trier. One year there was an exceptionally good crop. The grapes were more plentiful and sweeter than they had been in years. Nearly everyone in the valley was dependent in one way or another on the success of the grape harvest.

A few weeks before the laborious work of harvesting the grapes was to begin, a devastating frost hit the entire valley. When we awakened early the next morning, we were surprised to see hundreds of our neighbors already working frantically, trying to save as much of the crop as possible. The tiny stem holding each bundle of grapes had been affected by the frost and was unable to hold its precious fruit any longer. Once the grapes hit the ground and the temperature rose, it was just a matter of hours before the grapes were ruined: The vine had "cast her fruit before the time" (Malachi 3:11; see also 3 Nephi 24:11).

Our family had made the German adjustment well. In addition to assimilating another language and culture, we had been lovingly accepted into our little branch. However, we knew that our time in Trier would be relatively short.

Theaters in Germany are classified according to their size, the number of orchestra members, and available finances. Trier is a small "city theatre" and is listed among European theaters as a "D" house. The dream of every opera singer is to be employed as a soloist in an "A" house. "A" houses, or theaters, are comparable to the Metropolitan Opera Company in New York City and La Scala in Milan. They include such opera theaters as Hamburg, Munich, Berlin, and the Vienna State Opera.

It was also my goal to sing in such theaters. I had worked hard and had done everything in my power to climb the rungs to a "C" house on my way to the larger opera stages. I shudder to think how many auditions I sang and how many times I heard the words "Thank you. You will hear from us if we need you." Many of my colleagues were landing jobs in "C" and "B" houses. With each audition and each rejection, my confidence and hope waned.

Three years passed. One afternoon I received a call from an agent in Vienna. He had seen me in the tenor role of Cassio in the opera Othello and had recommended me to Eberhardt Waechter. Herr Waechter was looking for a tenor soloist to complete the ensemble for his upcoming position as director of the Vienna Volksoper.

Before I boarded the train for Frankfurt, where the audition was to be held, Jeannie and I once again prayed for guidance. We had worked and prepared in every way possible and were trying to be patient. We shared our dream yet again with the Lord and put the outcome in His hands. Just a few hours later I called Jeannie with the miraculous news that I had, indeed, signed a contract. It wasn't until later that I learned that the Volksoper was an "A" house.

With deep reverence and gratitude, my thoughts turned to the words "Neither shall your vine cast her fruit before the time in the field, saith the Lord of hosts" (Malachi 3:11; see also 3 Nephi 24:11).

Had I been offered a contract after any of the previous auditions, I would have immediately signed away the next several years of my life. I believe success had been withheld until my voice, my acting ability, and my command of the language had ripened. Even after signing, I had two additional years of preparation before the contract went into effect.

Note that the Vincents could not see where the Lord was leading them until after they had arrived. 

I believe that is exactly the nature of the faith the Lord is coaching us to cultivate as He patiently teaches us the law of tithing.  As members of His church, we are part of a collective that we can deliberately support by obedience to this law. It is a vital way in which we can “show love one for another.”

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