Lessons from the Doctrine and Covenants 2021
Lesson No. Forty-One

Paying Tithing Loosens Our Grip on the Things of this World
and Tightens It on the Things of Eternity


“Wherefore by their fruits ye shall know them” (Matthew 7:20; 3 Nephi 14:20) – The law of tithing as practiced in the Church of Jesus Christ of Latter-day Saints is a wonderful example of the principle “by their fruits ye shall know them.”  It is also clear evidence that the Lord does lead His Church.  The Lord’s Church is growing both temporally and spiritually because it teaches the gospel of Jesus Christ, including the law of tithing, and many members sincerely desire and strive to live the gospel in every way.

The way of the Lord in financing His Church is simple and profound and outlined in D&C 119 and 120 – “The basic financial program of The Church of Jesus Christ of Latter-day Saints – for both income and disbursement – is defined in Section 119 and 120 of the Doctrine and Covenants.  Two statements found in these revelations provide the foundation for the fiscal affairs of the Church.  Section 119 simply states that all members ‘shall pay one-tenth of all their interest [now understood as income] annually; and this shall be a standing law unto them forever…saith the Lord’ (verse 4). Then, concerning the authorized disbursement of the tithes, the Lord said, ‘It shall be disposed of by a council, composed of the First Presidency, and of the bishop and his council [the Presiding Bishopric], and by my high council [the Quorum of the Twelve Apostles], and by mine own voice unto them, saith the Lord’ (D&C 120:1)….I marvel at the clarity and brevity of these  two revelations in comparison to the complicated financial guidelines and administrative procedures used in so many organizations and governments around the world.  How can the temporal affairs of an organization as large as the restored Church of Jesus Christ possibly operate throughout the entire world using such succinct instructions?  To me the answer is quite straight forward: this is the Lord’s work, He is able to do His own work (see 2 Nephi 27:20), and the Savior inspires and directs His servants as they apply His directions and labor in His cause ” (David A. Bednar, The Windows of Heaven, Ensign, Nov 2013).

The Lord invites but never compels – Governments at all levels throughout the world, of necessity, compel the payment of taxes, the violation of which carries criminal penalties.  Many government programs take from some and give to others.  This often fosters both resentment and dependency.  On the other hand, the gospel of Jesus Christ requires that we give freely of our time and resources to those in need.  This blesses those who receive and they are thankful.  Those who give, learn firsthand the truth of what the Lord taught, “it is more blessed to give than to receive” (Acts 20:35).

I testify that living the law of tithing brings temporal blessings – Temporal blessings include the understanding that it is sometimes easier to reduce our expenses than it is to increase our income.  Furthermore, a modest lifestyle, even though more can be afforded, promotes simplicity, humility, and thrift in an otherwise complicated and prideful world.  Living the gospel, including the law of tithing is a healthy lifestyle, mentally, physically, and emotionally.  Living the gospel simplifies our wants and desires and reduces our expenses including medical bills, and we don’t lose earning opportunities due to health.  It helps us to loosen our grip on the things of this world and to avoid materialism and the bondage of debt.  Paying an honest tithing promotes self-reliance, and it reminds us that all things belong to the Lord, and we are His stewards and servants. 

I testify that living the law of tithing brings spiritual blessings – Paying tithing requires faith and doing so will greatly increase our faith in the Lord Jesus Christ and in His Church.  By paying an honest tithing, whether rich, poor, or in between, provides a unique and wonderful way to support and participate in all aspects of the Restored Gospel of Jesus Christ, and to receive the blessings, testimony, and spiritual experiences that come from doing so.  Paying tithing helps us to tighten our grip on the things of eternity, the things that really matter.  It is a requirement in order to receive the blessings of the temple.  Paying tithing increases our ability to see with the eye of faith and understand that we are children of Heavenly Parents with the potential to become like Them.