Last Updated on November 29, 2017 2:41 pm by Steven

Note: This is part of a series of correspondences between a friend and myself about specific Gospel topics.

Friend –

You had mentioned some of your struggles with Tithing including how much to pay and who to pay it to.

Here are some thoughts of mine of Tithing.  Some are answers or responses to your email, others are random thoughts.   BTW – writing this email (which is more of an essay than an email) has helped me in my understanding of tithing.
I have a strong testimony of Tithing, both the blessings I receive from paying it and the blessings the Church receives from receiving it.  I’ve seen many miracles happen in my life because Lorell and I pay tithing.

Tithing BlessingsOne example started on August 1, 2013, when I was laid off and ended December 1, 2014 – when I started full-time employment again.  During this time of uncertain income, my family was always provided for.   We never lacked, and I’m shocked at how little of a sacrifice the Lord required of us.   We were willing to sacrifice everything – but through small sacrifices, we received great blessings.   Somehow, (I don’t know how) during this time that I did not have full-time employment our financial net worth grew about $86,000!  A couple of contributing factors were the $20,000 from a previous business investment and home values in Austin grew a lot during that time.  No other 18 months in my adult life has my net worth grown so much or even came close.  I believe this is one physical blessing that we received because of tithing.  We were also supporting Miriah on her mission (I was laid off 35 days after she left and started employment one month before she got home).

Tithing Revelation

When I read Doctrine & Covenants  119 – A few things stand out:

  • v1 – the Lord requires all surplus property.
  • v2 – what the property is to be used for.
  • v3 – the beginning of tithing
  • v4 – tithing shall be 1/10 of interest annually – standing law forever
  • v5 – when you gather in Zion – you are to be tithed of surplus property
  • v6 – if you are in Zion – you are to be tithed
  • v7 – all stakes are included in tithing

Interesting thing that is absent

Missing: Any blessing associated with paying tithing.  Most commandments the Lord gives us he also gives the specific blessing.  I find it interesting that the Lord does not give us specific blessings for obeying the Law of Tithing in this Scripture.

How much applies to me?

The other day I listened to a great talk on the LDS Perspectives Podcast.  They were interviewing a guy that did some of the work on the Historical LDS Essays in reference to the Doctrine & Covenants.  He gave an interesting insight when reading the Doctrine & Covenants – in that one of our jobs as we search the Doctrine & Covenants is to separate the commandments to specific people/time that doesn’t apply to us from the commandments that do apply to us.  He used Doctrine & Covenants 25 as an example.  Most of Doctrine & Covenants 25 applies to all of us, but v11 is specific to Emma Smith.  This is the verse where she is commanded to create a Hymnal for the church.  We only need one Hymnal in the church.

When we apply this concept to Doctrine & Covenants 119 – I believe v1 and v5 (when Surplus is mentioned) specifically refers to Saints at that time.  The church needed funds to build the temple and function – so the surplus of the saints kickstarted it.  Also, as I read the section, where the Lord talks about Surplus it seems to indicate a one-time transaction.  It mentions when the saints gather (get to) Zion, the surplus clause kicks in.  Not sure if I’m reading that right.

So that leaves the “one-tenth of all interest annually” as the part of the Law of Tithing that we are commanded to obey.  On the surface it seems simple – but the “devil is in the details”.   So, let us take a look at a few things.

Definitions

  • Stack of nine coins next to stock of one coin

    Tithing

    Annually – means yearly.   Tithing should be calculated and paid on a yearly basis.  This indicates that it does not need to be paid out of every paycheck or weekly or monthly.  It just needs to be paid at least once a year.

    • One personal example: on Guam one of the members was a successful businessperson.  He made money throughout the year,  but only paid tithing once in December.   He took draws from his business throughout the year to pay for personal expenses – but only took one paycheck at the end of the year – and then paid tithing on that amount that he withdrew from the business for the support of his family.
  • One-tenth.  This is the easy part.  Simple math.  Move the decimal over one place to calculate how much you owe.
  • All.  Another easy part.  Everything that is interest is to be tithed.
  • Interest.  This is the hard and messy part.  What is Interest?  Did the definition change over time?  Interest on what? Who decides what my interest is?  Are there different prevailing theories on what constitutes interest?  Who is right and who is wrong?

What is Interest?

So what are my thoughts on Interest?  I feel that I can doctrinally make arguments that interest means many different things.  Again, this is the messy part – the part where the “rubber hits the road”.  I could make a good case that Interest means all of the following on an annual basis:

  • Total of our net worth increase
  • Our net worth increase (including the increase of value of assets)
  • Total of our net worth increase (including the increase of the value of assets) plus everything that we spent that was “lavash”.
    • Who defines Lavish?
  • All cash that we did not spend in a given year.
  • Our net income minus our basic living expenses
  • Net income (cash amount of our paychecks)
  • Gross income minus deferred compensation (like Social Security and 401k’s – they will be tithed when they are received.)
  • Our gross income minus federal & state taxes.  (I have no choice to spend on them, so why should I be tithed on them)
  • Our gross income.

Now a few of these are ridiculous.  This is where it is not black and white when we apply the doctrine to our lives.  I feel that every married couple (and single people) needs to decide what “interest” is between them and the Lord.  I believe it can be different for different people.

During tithing declaration and the Temple recommend interviews – the Bishop and/or Stake President asks one question:  “Are you a full tithe payer?”   Answer the question Yes or No.  <Mic drop>  <exit stage>

There are tons of blogs about LDS tithing.  Any that say they have the answer to what “interest” really means I believe are wrong.  I believe the Lord left it “fuzzy” to give us room to apply it to our individual lives.

How much Tithing do I pay?

 This is between you, your spouse, and the Lord.  Please don’t use some of the ridiculous reasons to short the Lord, because, in the end, you will only be shorting yourself.  Be honest with Yourself, The Lord, and your Spouse – everything else will work itself out.