
Tithing is a commandment accepted by various churches in the
Latter Day Saint movement
The Latter Day Saint movement (also called the LDS movement, LDS restorationist movement, or Smith–Rigdon movement) is the collection of independent church groups that trace their origins to a Christian Restorationist movement founded by ...
. In practicing tithing, adherents make willing
tithe
A tithe (; from Old English: ''teogoþa'' "tenth") is a one-tenth part of something, paid as a contribution to a religious organization or compulsory tax to government. Modern tithes are normally voluntary and paid in money, cash, cheques or v ...
donations, usually ten percent of their income, to their church. It is based on both the biblical practice of paying tithes and modern
revelation
Revelation, or divine revelation, is the disclosing of some form of Religious views on truth, truth or Knowledge#Religion, knowledge through communication with a deity (god) or other supernatural entity or entities in the view of religion and t ...
given to
Joseph Smith
Joseph Smith Jr. (December 23, 1805June 27, 1844) was an American religious and political leader and the founder of Mormonism and the Latter Day Saint movement. Publishing the Book of Mormon at the age of 24, Smith attracted tens of thou ...
and his accepted
successors. For many of these churches, the law of tithing replaced or supplemented the
law of consecration.
The Church of Jesus Christ of Latter-day Saints
The Church of Jesus Christ of Latter-day Saints, informally known as the LDS Church or Mormon Church, is a Nontrinitarianism, nontrinitarian Restorationism, restorationist Christianity, Christian Christian denomination, denomination and the ...
(LDS Church) emphasized tithing in the 1900s and 1960s to assist in paying
church debts.
Background and origin
Joseph Smith and
Oliver Cowdery
Oliver H. P. Cowdery (October 3, 1806 – March 3, 1850) was an American religious leader who, with Joseph Smith, was an important participant in the formative period of the Latter Day Saint movement between 1829 and 1836. He was the first bapt ...
made a covenant on November 29, 1834, in which they promised to give a tenth of all that they received to the poor in the church.
However, during the early history of the
Church of Christ Church of Christ may refer to:
Church groups
* Christianity, the Abrahamic monotheistic religion based on the life and teachings of Jesus Christ
* Christian Church, an ecclesiological term used by denominations to describe the true body of Christia ...
, most Latter Day Saints understood the scriptural word "tithing" as any amount of
consecrated
Sacred describes something that is dedicated or set apart for the service or worship of a deity; is considered worthy of spiritual respect or devotion; or inspires awe or reverence among believers. The property is often ascribed to objects (a ...
goods or money.
For example, in 1837,
Presiding Bishop Edward Partridge and his counselors defined "tithing" as two percent of a household's annual net worth.
While in
Far West, Missouri
Far West was a settlement of the Latter Day Saint movement in Caldwell County, Missouri, United States, during the late 1830s. It is recognized as a historic site by the U.S. National Register of Historic Places, added to the register in 1970. I ...
, Smith stated he received a
revelation
Revelation, or divine revelation, is the disclosing of some form of Religious views on truth, truth or Knowledge#Religion, knowledge through communication with a deity (god) or other supernatural entity or entities in the view of religion and t ...
commanding his followers to build up a holy city
Zion
Zion (; ) is a placename in the Tanakh, often used as a synonym for Jerusalem as well as for the Land of Israel as a whole.
The name is found in 2 Samuel (), one of the books of the Tanakh dated to approximately the mid-6th century BCE. It o ...
and construct another
temple
A temple (from the Latin ) is a place of worship, a building used for spiritual rituals and activities such as prayer and sacrifice. By convention, the specially built places of worship of some religions are commonly called "temples" in Engli ...
. Faced with the future financial burden that this commandment would create, Smith gathered several church leaders on July 8, 1838, and prayed to know how much property God required for tithing.
The answer that Smith stated he received is recorded in
Doctrine and Covenants
The Doctrine and Covenants (sometimes abbreviated and cited as D&C or D. and C.) is a part of the open scriptural canon of several denominations of the Latter Day Saint movement. Originally published in 1835 as Doctrine and Covenants of the Chur ...
, which describes three types of tithing, including "all their surplus property", "all those who gather unto ... Zion shall be tithed", and "one tenth of all their interest annually."
The revelation states that the original purpose of the surplus property was "For the building of mine house, and for the laying of the foundation of Zion and for the priesthood, and for the debts of the Presidency of my Church." Additionally, it warned that "if my people observe not this law, to keep it holy ... behold, verily I say unto you, it shall not be a land of Zion unto you."
After Smith received this revelation on tithing, he assigned
Brigham Young
Brigham Young ( ; June 1, 1801August 29, 1877) was an American religious leader and politician. He was the second President of the Church (LDS Church), president of the Church of Jesus Christ of Latter-day Saints (LDS Church) from 1847 until h ...
to collect the Latter Day Saints' "surplus property". Smith did not define the phrase "surplus property", instead allowing the people to judge for themselves.
In November 1841, the
Quorum of the Twelve
In the Latter Day Saint movement, the Quorum of the Twelve (also known as the Council of the Twelve, the Quorum of the Twelve Apostles, Council of the Twelve Apostles, or the Twelve) is one of the governing bodies (or quorums) of the church hie ...
stated that "surplus property" would mean "one-tenth." Modern scholars disagree on whether this original provision was only applicable under the law of consecration.
After
Smith's death and the resulting
succession crisis A succession crisis is a crisis that arises when an order of succession fails, for example when a monarch dies without an indisputable heir. It may result in a war of succession.
Examples include (see List of wars of succession):
* The Wars of Th ...
, various factions of the Latter Day Saint movement developed their own tithing practices.
LDS Church
The LDS Church is the largest branch of the Latter Day Saint movement, with membership estimated at 16.6 million as of December 31, 2020.
The LDS Church was estimated to have received tithing donations totaling between $7 billion and $33 billion
USD
The United States dollar (symbol: $; currency code: USD) is the official currency of the United States and several other countries. The Coinage Act of 1792 introduced the U.S. dollar at par with the Spanish silver dollar, divided it int ...
in the year 2012 (equivalent to $ billion to $ billion in ).
Historical and modern definitions
Tithing is defined in LDS scripture as one-tenth of one's annual interest. According to Partridge, who was with Joseph Smith when he received the revelation for tithing, the amount is to be calculated as one tenth of the interest you would have received on your net worth.
The LDS Church today teaches that tithing is ten percent of one's annual income. It is left to each member to determine what constitutes "income".
History
The adoption of tithing and
fast offerings as the economic foundation of the LDS Church marked a shift from the earlier communal period of the
law of consecration to a system designed for economic stability.
During the early Utah period of church history, tithing could be paid in various forms. "Property tithing" included all property that one owned upon time of conversion. This form of tithing was renewed in the September 1851 conference because of unsatisfactory returns. "Labor tithing" was a donation of every tenth day devoted for working on church projects. Tithing could be paid in its original form, such as in livestock, produce,
or slaves.
Donations in the form of United States currency, local
scrip
A scrip (or ''wikt:chit#Etymology 3, chit'' in India) is any substitute for legal tender. It is often a form of credit (finance), credit. Scrips have been created and used for a variety of reasons, including exploitative payment of employees un ...
currency, or gold dust were also accepted.
The LDS Church entered a debt crisis following the
panic of 1893
The Panic of 1893 was an economic depression in the United States. It began in February 1893 and officially ended eight months later. The Panic of 1896 followed. It was the most serious economic depression in history until the Great Depression of ...
.
Lorenzo Snow
Lorenzo Snow (April 3, 1814 – October 10, 1901) was an American religious leader who served as the List of presidents of the Church of Jesus Christ of Latter-day Saints, fifth president of the Church of Jesus Christ of Latter-day Saints (LDS C ...
became the church's president in 1898 and worked to solve the church's money problems. With tithing donations declining, Snow traveled to southern Utah in 1899 and urged members to pay tithing. He returned to Salt Lake City and continued preaching its importance to church leaders, causing tithing revenues to increase.
Snow's successor in the presidency,
Joseph F. Smith
Joseph Fielding Smith Sr. (November 13, 1838 – November 19, 1918) was an American religious leader who served as the sixth president of the Church of Jesus Christ of Latter-day Saints (LDS Church). He was a nephew of Joseph Smith, founder of ...
, continued emphasis on tithing. The LDS Church paid off all its debts by the end of 1906. In 1907, Joseph F. Smith taught that the church would one day no longer have the need to ask for tithing donations as it built its wealth. In 1908, the
First Presidency
Among many churches in the Latter Day Saint movement, the First Presidency (also known as the Quorum of the Presidency of the Church) is the highest presiding or governing body. Present-day denominations of the movement led by a First Presidency ...
and the Presiding Bishopric reformed the tithing process by deprecating the use of the church-issued
scrip
A scrip (or ''wikt:chit#Etymology 3, chit'' in India) is any substitute for legal tender. It is often a form of credit (finance), credit. Scrips have been created and used for a variety of reasons, including exploitative payment of employees un ...
currency and shifting entirely to a cash-based system.
During the early 1950s, the LDS Church launched a building program and soon entered another financial crisis,
deficit spending
Within the budgetary process, deficit spending is the amount by which spending exceeds revenue over a particular period of time, also called simply deficit, or budget deficit, the opposite of budget surplus. The term may be applied to the budg ...
an annual amount of $32 million by the end of 1962.
Apostle
An apostle (), in its literal sense, is an emissary. The word is derived from Ancient Greek ἀπόστολος (''apóstolos''), literally "one who is sent off", itself derived from the verb ἀποστέλλειν (''apostéllein''), "to se ...
N. Eldon Tanner halted the church's building program in 1963 to build up a financial "buffer reserve".
At this time, church leaders worked to re-emphasize the principle of tithing.
In 2015, the LDS Church announced a new system to allow members to pay their tithing and other donations online. This change was met with gratitude from local church members as it streamlined the donation process and reduced the workload of local lay leaders.
Purpose and methods of collection
The LDS Church uses tithing funds for building and maintaining temples and meetinghouses. It is also used to fund the church's missionary and education efforts.
All expenditures are authorized by the
Council on the Disposition of the Tithes The Council on the Disposition of the Tithes is a leadership body in the Church of Jesus Christ of Latter-day Saints (LDS Church), composed of the First Presidency, the Presiding Bishopric, and Quorum of the Twelve Apostles. The council determines ...
.
Tithing donations collected within the United States are sent to the LDS Church's headquarters in Salt Lake City. Funds collected outside the United States generally stay within their country of origin to avoid long shipping times and foreign exchange fees.
In 2015, the church began accepting tithes and other offerings online from members in the United States.
Early church officers were paid from tithing money. In April 1896, the First Presidency attempted to end salaries for "any one but the Twelve." Today, the LDS Church operates at the local level by an unpaid lay ministry.
According to
Gordon B. Hinckley, church
general authorities today are given a "living allowance" taken from the church's business income.
Tithing in interviews
Tithing declaration
During the Utah period of church history, tithing settlement interviews were annually scheduled on December 31. Members would account their tithes to their bishop and tithing clerk. If the tithing donation amount was less than the expected amount, they were expected to explain how they would make up the deficit. An overpayment in tithing was carried over and deducted from the following year's expected amount.
Today, the
bishop
A bishop is an ordained member of the clergy who is entrusted with a position of Episcopal polity, authority and oversight in a religious institution. In Christianity, bishops are normally responsible for the governance and administration of di ...
or
branch president
A branch president is a leader of a "branch" congregation of the Church of Jesus Christ of Latter-day Saints (LDS Church).
The calling of branch president is very similar to the calling of bishop, except that instead of presiding over a ward, th ...
schedules an annual
tithing declaration meeting with each member of his ward or branch. In the interview, church members declare their status as tithe-payers, and the leader records this on the church records.
Temple ordinance eligibility
In order to qualify for temple ordinances necessary for exaltation, paying a full tithe is a requirement, regardless of one's temporal circumstances. Tithes play a role in the eligibility interviews for a
temple recommend
In the Church of Jesus Christ of Latter-day Saints (LDS Church), a temple is a building dedicated to be a House of the Lord. Temples are considered by church members to be the most sacred structures on earth.
Upon completion, temples are usuall ...
which is a required document to participate in temple rites. One's status as a tithe payer has been listed as a standard of temple worthiness since the
Nauvoo Temple
The Nauvoo Temple was the second temple constructed by the Church of Jesus Christ of Latter Day Saints.''Manuscript History of the Church'', LDS Church Archives, book A-1, p. 37; reproduced in Dean C. Jessee (comp.) (1989). ''The Papers of Jose ...
period. As of 2023 the church's ''
General Handbook'' requires bishops who interview members for temple recommends to ask members if they are currently full tithe payers, though provisions can be made if members promise to pay tithing at a later date.
Community of Christ
The
Community of Christ
Community of Christ, known legally and from 1872 to 2001 as the Reorganized Church of Jesus Christ of Latter Day Saints (RLDS), is an American-based international church, and is the second-largest denomination in the Latter Day Saint movement ...
(previously known as the Reorganized Church of Jesus Christ of Latter Day Saints) is the second-largest branch of the Latter Day Saint movement, with membership estimated at 250,000 as of 2008.
New converts are expected to prepare an inventory to establish their net worth. Their initial tithing entails a tenth of this net worth, which can be paid at any time. Members then pay their tithing annually, calculated by taking their gross income, subtracting their "basic living needs" and turning over to the church 10% of the remainder. The Community of Christ defines tithing as "offerings to support local, mission center, and worldwide church ministries." Such offerings may include 10% or more of one's income, though poorer members can give any desired amount.
Church of Jesus Christ (Cutlerite)
Cutlerites, a small sect with less than 20 members as of 2010,
do not practice the law of tithing. They instead practice the
United Order, the ideal of "all things common" taught in the early Latter Day Saint church.
Cutlerites do not believe that Joseph Smith ever authored the section of the Doctrine and Covenants that mandates tithing, claiming that it was never presented to the membership until after Smith's death.
Church of Zion
The Church of Zion (
Godbeites, active circa 1870 to 1890) sought to reform Mormon tithing practices by basing it on one's annual accumulated income.
When the principle was announced, the movement's founder
William S. Godbe stated that he hoped they eventually would not need a law of tithing.
See also
*
Finances of The Church of Jesus Christ of Latter-day Saints
*
''The Windows of Heaven'' (film)
References
Further reading
*
External links
Tithingon LDS.org
*
Doctrine and Covenants
The Doctrine and Covenants (sometimes abbreviated and cited as D&C or D. and C.) is a part of the open scriptural canon of several denominations of the Latter Day Saint movement. Originally published in 1835 as Doctrine and Covenants of the Chur ...
section
119an
120(LDS Church ed.)
Brigham Young's teachings on tithingin the ''
Journal of Discourses
The ''Journal of Discourses'' (often abbreviated ''J.D.'') is a 26-volume collection of public sermons by early leaders of the Church of Jesus Christ of Latter-day Saints (LDS Church). The first editions of the ''Journal'' were published in England ...
''
{{Latter Day Saint movement
1838 establishments in Missouri
1838 in Christianity
Economy and Christianity