A Scriptural and Cultural Look at the Law of Tithing:
A Mormon Christian Perspective
Living in the world today, we have grown accustomed to having free access to information about almost anything we desire to study. Oddly, one thing that may still be hidden from us, depending on where we worship, is access to the financial statements of our church. In Mark 4:22, Jesus says that anything hidden should come out into the open. Why should church finances be the exception? We are often taught to simply trust that our church leaders are using our donations wisely, but how do we know that for sure? Is it wrong to ask for proof that other humans, who presumably receive our money on God’s behalf, are using it for purposes we approve of? I don’t think so.
Every religious person who donates money to their church needs to ask their religious leaders and research for themselves to find answers to two very important questions: 1. What is tithing and how much of my income does God actually require? 2. How exactly is my donation money being spent? My discussion here will attempt to answer the first question and I urge each of you to vocally demand that your church leaders give you a clear answer to question number two.
Christians of all denominations are taught to give, and I firmly believe that giving to those less fortunate than us may even be necessary for our own spiritual wellbeing. How much and to whom we give, however, is the question. We are taught in church that tithing is a commandment from God and since everything we have belongs to Him anyway, we should obey and freely give a tithe to our church. For at least 32 of my 46 years on earth, I paid 10% of my gross income as a tithe to my church without fail. I believed it was my duty and felt my church needed my money more than I did. I trusted my leaders without question, even though I have never seen a church financial report in my life. My wife and I made serious sacrifices to make that payment to our church. We always had enough to get by, and I am very grateful for our prosperity over the years, but lately, I have begun to investigate what exactly the law of tithing is and what it requires. I hope that by reading this discussion, you will be inspired to think objectively about why you give to your church the amount of money you do. Similarly, I hope you will honestly consider whether or not your donation dollars would be better employed someplace other than your church.
Turning to the Bible, we can see that the foundation for the concept of tithing is, of course, found in the Old Testament. Jews throughout the ages were required to give donations of ten percent of their increase to the Levite priests, to the poor, for the temple and other things. In the New Testament, although there is no required percentage mentioned, the giving of offerings to support needy believers and traveling missionaries and apostles is taught in multiple books. In the early days of the Church of Jesus Christ of Latter-day Saints (Mormon Church), the law of tithing was given in a revelation, which is now recorded in section 119 of the Doctrine and Covenants. Let’s look at each book and analyze how tithing was taught during each dispensation.
Old Testament Biblical Tithing Teachings
The concept of tithing goes way back, almost to the beginning. Abram paid a tithe to Melchizedek, King of Salem, after he won a big battle at Sodom, where he rescued his nephew, Lot, and captured a great deal of property from the enemy city. There is no record of what Melchizedek did with the property paid.
JST Genesis 14:37–39 clarifies how Abram paid tithing on all the spoils of war he had won while sacking Sodom when he rescued his nephew, Lot. This was a one-time event with no record of recurring payments afterward, and the payment seems to have been made on his excess property, rather than on all the property he possessed.
37. And he [Melchizedek] lifted up his voice and he blessed Abram, being the high priest, and the keeper of the storehouse of God:
38. Him whom God had appointed to receive tithes for the poor.
39. Wherefore, Abram paid unto him tithes of all that he had, of all the riches which he possessed, which God had given him more than that which he had need.
Confirmation of this onetime payment on excess property is found in Hebrews 7:4.
4. Now consider how great this man [Melchizedek] was, unto whom even the patriarch Abraham gave the tenth of the spoils [from his battle at Sodom when he freed his nephew, Lot].
Later in the Old Testament, Moses receives and establishes the Law of Moses among the Jews. Tithing hereafter in the Old Testament is taught as a part of the very detailed Mosaic Law, which governed every aspect of Jewish life and which only Jews were required to obey. According to Christian theology, this law was fulfilled through Jesus and was no longer in force after the death and resurrection of the Christ. Because the Mosaic Law was fulfilled through Jesus, tithing, as it was required in the Old Testament, no longer applied to Christians then or now. This does not mean, however, that offerings were not expected. We can look in the New Testament to get an idea of how tithes and offerings were to be paid and used.
Before I move on to the New Testament, we need to consider Malachi 3:8, where God asks, “Will a man rob God?” This scripture has been oft-cited to encourage Christians to tithe, but it appears to me to have been taken out of context when used in this way. To properly understand the actual meaning of any scriptural passage, several elements must be known, such as the intended audience, the situational context and the meaning of words at the time the scriptures were written, among other things. To get the full context of this stern rebuke recorded in Malachi, we must also read chapters one and two. Levite priests at the time were responsible for making all sacrifices in the temple according to the Law of Moses, on behalf of all the tribes of Israel. All Jews at that time made donations to the Levite priests for their support and for distribution to the poor. The priests had apparently started hoarding the donations for themselves and weren’t helping the poor. They had also stopped making acceptable burnt offerings and the Lord was angry. Malachi 3:8–12 is a rebuke and a promise to the Levite priests specifically, not to the people of Israel or Christians in general. God tells the priests that they have been robbing God by keeping the donations for themselves and challenges them to test God and give the donations away, as he had directed them, to see what great blessings he would give them.
This passage is perhaps the most abused scripture pertaining to tithing because it is often quoted to incite payments from Christians who are neither Levite priests, nor are they bound by the Law of Moses. In short, this scripture does not apply to Christians because it was addressing different people under a different law. Of course, we can learn valuable principles from it, but likening the scriptures to ourselves — or to people you want something from — can be used in abusive ways that God never intended, and this scripture has definitely been misused over the years.
New Testament Biblical Tithing Teachings
The words “tithing” or “tithe” are only mentioned in the New Testament by Jesus three times, and only once more by Paul. Jesus refers to tithing to expose the hypocrisy of Jewish leaders at the time who proudly followed the law and paid tithing precisely to the penny but were otherwise unconcerned with the poor or with following God in their hearts (Matt. 23:23; Luke 11:42, Luke 18:12). Elsewhere in the New Testament, giving of any kind is referred to only as something to do for the support of poor Christians and those missionaries who needed food or funds, with no specific amount or percentage declared (see Acts 2:43–47; 4:32–37; 11:27–30; Gal. 2:10; 1 Cor. 16:1–4; 2 Cor. 8:1–9:15).
Throughout the books of the New Testament, there were several apostolic calls to give support to the needy, but these were apparently needs-driven donations and the amount to be given was decided by the giver, not by the Apostles or even by Jesus himself. The apparent understanding of tithing or donations by the Christians during the days of the early church in the New Testament period was that it should be money or goods voluntarily given to support the needs of others. There was apparently no percentage specifically required. Rather, each believer was simply encouraged to donate generously. There is also no mention of making singular or recurring payments for the maintenance and support of the church because there wasn’t an established organization as we see throughout Christendom today. The early Christian church consisted of groups of believers, called churches, that were scattered in cities around the known world and held meetings in each other’s homes. The Apostles and other missionaries were not paid a regular income as they are today, but traveled extensively and stayed with believers wherever they were and accepted gifts of food, clothing, and money as they passed through.
Early LDS Church Teachings on Tithing
In D&C 119, the law of tithing was established in July 1838 through a revelation to Joseph Smith as “a standing law unto [all members] forever.” The amount of tithing required was declared as “all their surplus property” at baptism, then “after that…one-tenth of all their interest annually.”
Verses 1, 3 & 4 say,
1 Verily, thus saith the Lord, I require all their surplus property to be put in the hands of the bishop of my church in Zion,
3 And this (referring to verse 1) shall be the beginning of the tithing of my people.
4 And after that, those who have thus been tithed (as stated in verse 1) shall pay one-tenth of all their interest annually; and this shall be a standing law unto them forever, for my holy priesthood, saith the Lord.
The money gathered in accordance with this revelation was to be used to build a temple, lay the foundation of Zion and the priesthood, and to pay the debts of the presidency of the Church (D&C 119:2). Again, context is important, and in this case, understanding the definition of words at the time is vital. Surplus is defined in the 1828 Webster’s Dictionary as “Overplus; that which remains when use is satisfied; excess beyond what is prescribed or wanted.” The same dictionary defines interest as “Any surplus advantage,” or “private profit.” The word advantage is defined as “Benefit; gain; profit; interest; increase; overplus.” This being the case, when the Saints were required to give their surplus property, it meant they were to give a onetime cash or in-kind donation of the value of their property that was beyond what they needed to reasonably live and thrive upon. After that, they were to make a cash or in-kind donation of 10% of their surplus property annually.
A recent article published by KUTV News discusses the major differences in how tithing was understood in the early Mormon Church versus how it is taught in the Church today. Edward partridge, the first presiding Bishop, whose job it was to collect and distribute tithing and who was present when the revelation for D&C 119 was received by Joseph Smith, taught “‘one tenth of all their interest’ annually to mean 10 percent of what Saints would earn in interest if they invested their net worth for a year.”
In this article, LDS Historian, Steven Harper cites an illustration that Bishop Partridge wrote in a letter a few days after the revelation was given to explain how tithing was to be calculated. The article cited above quotes Bishop Partridge as writing, “If a man is worth a $1000, the interest on that would be $60, and one/10. of the interest will be of course $6. thus you see the plan.” Harper confirmed that six percent was the typical rate of return on investments in 1838.
Bishop Partridge’s interpretation is even less imposing than my own reading of D&C 119. There seem to be two ways to calculate the annual portion of tithing: 10% of surplus goods, or 10% of earned interest on the value of surplus goods. If we were to calculate our required tithing as taught by Joseph Smith and Bishop Partridge, according to the revelation recorded in D&C 119, but with a more generous 8% interest rate, my financial obligation to the church would look something like the tables below:
If families used either calculation methods above, tithing would cease to be a big test of faith for members today and would likely lead to a huge increase in very generous, direct donations to local individuals and causes in need of funds. When using these calculations, there is absolutely no need for Church leaders to teach people to pay tithing even when they can’t afford to buy food or pay their bills because, according to the law given, if one doesn’t have any surplus income, there is no tithing owed. Thus, there would also be no stigma for not paying tithing due to poverty, according to this original plan.
Subsequent LDS Teachings on Tithing
In an 1882 talk about tithing, Apostle Franklin D. Richards stated, “I require all their surplus property to be put into the hands of the bishop” Let us consider for a moment this word ‘surplus.’ What does it mean when applied to a man and his property? Surplus cannot mean that which is indispensably necessary for any given purpose, but what remains after supplying what is needed for that purpose. Is not the first and most necessary use of a man’s property that he feed, clothe and provide a home for himself and family! . . . Was not ‘surplus property,’ that which was over and above a comfortable and necessary substance? In the light of what had transpired and of subsequent events, what else could it mean? Can we take any other view of it when we consider the circumstances under which it was given in far west, in July 1838? I have been unable in studying this subject to find any other definition of the term ‘surplus,’ as used in this revelation, than the one I have just given. I find that it was so understood and recorded by the Bishops and people in those days, as well as by the prophet Joseph himself, who was unquestionably the ablest and best exponent of this revelation.” Franklin D. Richards, Nov. 6, 1882. Journal of Discourses 23:313.
Current, official Church policy on tithing comes from a 19 March 1970 letter written by the First Presidency which states, “For your guidance in this matter, please be advised that we have uniformly replied that the simplest statement we know of is that statement of the Lord himself that the members of the Church should pay one-tenth of all their interest annually, which is understood to mean income. No one is justified in making any other statement than this. We feel that every member of the Church should be entitled to make his own decision as to what he thinks he owes the Lord, and to make payment accordingly.” First Presidency letter, 19 Mar. 1970; see also D&C 119:4.
There appears to be a divergence here in the meaning of the word income, and I suspect this confusion first arose as more people left the farm and started to earn wages as employees. Again, citing the 1828 Webster’s Dictionary, we can learn that income is defined as “that gain which proceeds from labor, business or property of any kind.” In other words, income or gain is the profit or excess money or value remaining after all expenses of a farm or business have been deducted and paid for. Most people in 1838 relied on agriculture to earn their living. Income or gain are not the same as revenue to a farmer or a business. To calculate income, you must subtract the expenses associated with running a farm or business from whatever revenue comes in. A farm accrues many expenses such as seed, fertilizer, labor cost, feed, repairs and improvements to the farmhouse and outbuildings, equipment, tools, etc. These costs are a necessary part of doing business for the farmer to sustainably earn a living and these costs must come out of the revenue of the farm before any gain, profit or surplus can be spent. In the early Church, after the harvest was in and all these farm expenses were accounted for and the gain was calculated, each family met with the bishop at the end of the year to settle their tithing owed to the church because then they knew how much increase they had actually made.
As Apostle Richards states above, surplus property or income was understood to be “that which was over and above a comfortable and necessary substance.” Most people today may not be buying seed and horses or building barns, but we do need to buy food, cars, insurance, a home to live in, clothing, utilities and other things that make work and life possible. Despite the fact that most people today don’t farm, these things are still vital for us to sustainably work as employees. By applying the revelation received by Joseph Smith to our modern economy, tithing today should be based on the money left over after paying all bills plus setting aside a reasonable emergency and retirement savings. If a person just barely gets by and has no surplus income after all expenses are paid, they don’t owe any tithing. The way Joseph Smith taught tithing is fair and bearable for all, whether they be employees or farm owners.
Further Considerations
When President Lorenzo Snow assumed the role of president in 1898, the Church was deeply in debt due to heavy borrowing to finish the SLC Temple, several failed Church-owned business ventures and a painful economic downturn in the United States. President Snow began establishing wise fiscal policies and in the latter part of 1898 went out preaching that members should adhere to tithing as it was taught in D&C 119 so they could be prepared to be a Zion people and return to Jackson County. A BYU research paper entitled “Wherein Shall We Return?”: A Historical and Analytical Examination of Lorenzo Snow’s 1899 Reemphasis of Tithing, is an excellent resource for study on this issue. In fact, if you read that paper, you’ll discover that the old-time classic Church film, “The Windows of Heaven,” seriously misrepresents the message on tithing that President Snow preached during that time, but that’s another article.
Nevertheless, during this time of great financial trouble, President Snow did a few things that I think are very honorable and worthy of praise:
1. He taught the principle of tithing the way it was revealed to the Church in D&C 119.
a. Had he been a greedier or more fearful man, I can imagine it would have been very easy to justify a demand of more money from members than the revelation given through Joseph Smith required.
2. He canceled the lump sum payment required upon baptism
3. He instituted wise financial controls and policies to regulate the Church’s finances
4. He opened the books and made all Church leaders accountable for their management of Church funds by giving a financial report to all members every April in general conference.
After a few years of preaching tithing, in the 77th Annual General Conference report (pg. 7), President snow declared that the Church was debt-free and stated, “At last we are in a position that we can pay as we go. We do not have to borrow any more, and we won’t have to if the Latter-day Saints continue to live their religion and observe this law of tithing. It is the law of revenue to the Church. Furthermore, I want to say to you, we may not be able to reach it right away, but we do expect to see the day when we will not have to ask you for one dollar of donation for any purpose, except that which you volunteer to give of your own accord, because we will have tithes sufficient in the storehouse of the Lord to pay everything that is needful for the advancement of the kingdom of God. I want to live to see that day, if the Lord will spare my life. It does not make any difference, though, so far as that is concerned, whether I live or not. That is the true policy, the true purpose of the Lord in the management of the affairs of His Church.” (Bold added)
The Church stopped disclosing its finances to members in 1958. Since then, they have not shared any information publicly or privately with its members. Although not legally required in the U.S. (it is required in Canada and the UK), this secrecy is not normal for an organization that runs on donations of time and money from its members. An article found here on the Ministry Tech website, a Christian ministry consultancy, says, “There are some churches that don’t do this [report finances] for a variety of reasons, but this is a mistake. Here are some of the reasons why it’s important:
· Churches need money to function; this is not something to be ashamed of, but to be treated honestly.
· The church is a family and every family needs to know its financial status.
· If you don’t share, the finances can be seen as a staff secret and not a shared responsibility. The staff does not have time to individually discuss the financial situation with each person in the congregation.
· People need to know where the church is financially so they can give and pray.
In his article, “Show Members the Money!” Mark Whitlock, says, “Churches are required to be transparent and fiscally accountable and to work together to manage God’s money. But too many churches fail to show members the money. And when money is funny, then the begging starts. If you don’t want money to stop flowing to the church, then church leaders need to show members where the money is being spent. The pastor, deacons, stewards, trustees, ministry leaders and pew warmers have a fiduciary responsibility, which means it’s time to show members the money.”
Since the LDS Church doesn’t share information, there have been several analyses made that have sought to estimate the revenues and net worth of the Church. Some of the findings are quite interesting.
1. The Arizona Republic reported in a 1991 article that tithing revenues were around $4.7 B per year.
4. Most recently, several articles have revealed and analyzed the shocking news that the Church has up to $100 billion stashed away in a previously secret fund. Here’s the first article that broke the news. Here’s an example of a subsequent analysis article.
5. The Church also has vast for-profit company holdings under the management company Deseret Management Corporation. This excellent article lays out the known companies owned by the Church, which includes:
a. Farming operations with many hundreds of thousands of acres owned worldwide
b. Communications companies
c. Real estate development companies
d. Financial investment companies
Conclusion
I think it is perfectly acceptable for members of a church to give money to support its operations. That act of giving helps people feel like a connected member of the community. I also have no problem with the top leaders of the Mormon Church being paid clergymen, as long as they are open about it. Nor do I begrudge the Church’s large revenues or ownership of for-profit businesses, as discussed above. From 2016 to 2018, my wife and I paid the Church an amount of money that could have been put away as a sizable retirement nest egg. Even now, knowing that the Church is as rich as it is, I’m not pining to get my money back, but I do expect them to show me where my money was spent. Every church owes its members at least that.
Going forward, the biggest concerns I have with money from my family finances being paid to the Church of Jesus Christ of Latter-day Saints are these:
1. The amount of tithing we have paid over the years far exceeds the amount required according to the law given by Jesus to Joseph Smith. We have prepaid in full for many years to come.
a. When a law for tithing is declared to be an eternal law, the amount required should not creep upwards like secular taxes over time.
2. D&C 119 states that one of the main reasons for tithing is to pay off the debts of the presidency. Given the Church’s vast holdings and large revenues, I think it’s safe to assume the Church doesn’t have debts anymore. Because of this, and recalling the words of President Snow, I don’t feel it’s necessary for anyone to pay tithing above and beyond the scripturally required amount — and maybe not at all.
3. By hiding all financial records, even from members in good standing, it seems to me that the leaders of the Church consider themselves above accountability to the members of the Church, and ask them for blind trust. This is not a good policy and shouldn’t be surprising that it creates a breeding ground for distrust and feelings of suspicion.
4. The small print disclaimer on the bottom of the tithing donation slip of the Mormon Church lets the donor know that the money they donate may not actually go to the funds they designate. This is problematic for me. See the bottom of the image below.
If a church has built up savings equal to approximately 20 times their annual operating budget, and they earn a large income from those savings, they are considered a financially self-sufficient organization. Given that the Mormon Church has essentially confirmed the report of having $100 billion in savings, I consider President Snow’s prophesy that the Church would one day no longer require regular tithing from its members as officially fulfilled. The Church of Jesus Christ of Latter-day Saints does not need more donations to continue its daily operations. Additionally, when a church refuses to open its financial reports to its members, people should be wary of making further donations anyway. If everything is on the up and up, what are they hiding? To engender something more than blind faith in their financial management of donations, churches must open their books. It really is as simple as that.
In addition to recalculating the amount of tithing we pay to our churches, perhaps it’s time to redefine the word tithing to mean payments to also mean any payments to individuals or organizations in need. We may not get a tax-deductible receipt when we give an aunt or neighbor money to help them through a rough patch, but I am certain God would take note and be pleased with our willingness to share with those less fortunate than us. If a family were to recalculate the tithing owed to their church in the way described in D&C 119, especially if they had been accustomed to paying 10% of their net or gross income, just think of what more they could do to support family members and other local individuals and organizations with that extra money! How much joy would people feel if they could see exactly where their money went and directly witness the benefit it brought to their community? What loved ones do you know who could use some extra cash that you have not been able to give? What organization have you always wanted to donate to but couldn’t because paying tithing to your church has tapped you out?
From a Mormon tithing perspective, I feel it’s time for the Church to open its financial books, get back to preaching the correct tithing calculation given to them by Jesus in their canonized scriptures, and stop pressuring poor members to choose between feeding their kids and donating to their church.
