The Law of Tithing and taking care of the poor

by Menno Feenstra
Arnhem Ward, Apeldoorn Netherlands Stake

 

Christ teaches unity in spiritual and material matters

During his earthly ministry, Jesus strongly emphasized our responsibility towards the poor amongst us. He related the way in which we deal with the poor to our place in his Kingdom:

Matthew 25:(31 - ) 40 […] “Verily I say unto you, Inasmuch as ye have done it unto one of the least of these my brethren, ye have done it unto me.”

45 […] “Verily I say unto you, Inasmuch as ye did it not to one of the least of these, ye did it not to me.”

To relieve the poor from their poverty, the first community of Christians, as it is described in the Bible, had all things in common:

Acts 2:44 And all that believed were together, and had all things common;

45 And sold their possessions and goods, and parted them to all men, as every man had need.

Likewise, according to the Book of Mormon, this became the way of life amongst the Saints after the appearance of Christ to the inhabitants of the American continent:

4 Ne 1:3And they had all things common among them; therefore there were not rich and poor, bond and free, but they were all made free, and partakers of the heavenly gift.

In the early days of the Restored Church, this Law of Consecration was again introduced amongst church members. The teaching on which this is based, we can read in:

D&C 38:24 And let every man esteem his brother as himself, and practise virtue and holiness before me.

25 And again I say unto you, let every man esteem his brother as himself.

26 For what man among you having twelve sons, and is no respecter of them, and they serve him obediently, and he saith unto the one: Be thou clothed in robes and sit thou here; and to the other: Be thou clothed in rags and sit thou there—and looketh upon his sons and saith I am just?

27 Behold, this I have given unto you as a parable, and it is even as I am. I say unto you, be one; and if ye are not one ye are not mine.

In the church we are well acquainted with the 27th verse, but its context becomes clear in the previous verses, which are far less quoted: The unity which God expects of us not merely refers to the spiritual matters, but also to the material, so there will be no poor amongst us – and neither any rich.

Joseph Smith Jr. also was very concerned with the fate of the poor, even in so much that this was the main theme of the last hymn he wished to hear before he was martyred: “ A Poor Wayfaring Man of Grief” (Hymns 29). (see for example Teachings of Presidents of the Church: Joseph Smith - Chapter 46: The Martyrdom: The Prophet Seals His Testimony with His Blood,” (2007), pg 529).

Taking care of the poor and the redemption of the Covenant People

In the church it is taught that we received the lower Law of Tithing because we were not yet ready to receive this higher Law of Consecration (see for instance the address of Robert D. Hales, “ Tithing: A Test of Faith with Eternal Blessings”, General Conference, October 2002 - Ensign, Nov 2002, pg 26). Unfortunately, we are far from being one, neither in spiritual, nor in material matters, and thus there are poor amongst us, and likewise there are the rich. This being so, how can we suppose to be involved in the establishment of Zion? The following has been revealed on the matter:

D&C 105:1 Verily I say unto you who have assembled yourselves together that you may learn my will concerning the redemption of mine afflicted people—

2 Behold, I say unto you, were it not for the transgressions of my people, speaking concerning the church and not individuals, they might have been redeemed even now.

3 But behold, they have not learned to be obedient to the things which I required at their hands, but are full of all manner of evil, and do not impart of their substance, as becometh saints, to the poor and afflicted among them;

4 And are not united according to the union required by the law of the celestial kingdom;

5 And Zion cannot be built up unless it is by the principles of the law of the celestial kingdom; otherwise I cannot receive her unto myself.

Therefore, taking care of the poor is a law of the celestial kingdom, and it is also a condition for the redemption of the Covenant People!

In the Temple we covenant to establish Zion. Hence, isn’t it time to raise the bar concerning ourselves, and to increase in faithfulness and independence by being actively, rather than passively involved in our material duties towards the Kingdom of God – including particularly our financial duties towards the less fortunate amongst us? Because …

D&C 58:26 For behold, it is not meet that I should command in all things; for he that is compelled in all things, the same is a slothful and not a wise servant; wherefore he receiveth no reward.

27 Verily I say, men should be anxiously engaged in a good cause, and do many things of their own free will, and bring to pass much righteousness;

28 For the power is in them, wherein they are agents unto themselves. And inasmuch as men do good they shall in nowise lose their reward.

29 But he that doeth not anything until he is commanded, and receiveth a commandment with doubtful heart, and keepeth it with slothfulness, the same is damned.

Who are the ones who have most difficulty in abiding by this Law of Consecration? Jesus taught the following about this:

Matthew 19:16 And, behold, one came and said unto him, Good Master, what good thing shall I do, that I may have eternal life?

21 Jesus said unto him, If thou wilt be perfect, go and sell that thou hast, and give to the poor, and thou shalt have treasure in heaven: and come and follow me.

22 But when the young man heard that saying, he went away sorrowful: for he had great possessions.

23 Then said Jesus unto his disciples, Verily I say unto you, That a rich man shall hardly enter into the kingdom of heaven.

24 And again I say unto you, It is easier for a camel to go through the eye of a needle, than for a rich man to enter into the kingdom of God.

Since it is harder for a rich man to enter into the kingdom of God than it is for a camel to go through the eye of a needle, this explains why it is that in particular the poor are attracted to the pure Gospel of Christ, and not the rich. Even Jesus Himself, during his earthly ministry, was not rich; quite the contrary: He did not even have where to lay his head ( Luke 9:58).

After the Restoration of the Gospel, words of warning were also directed to both the rich, who did not want to take care of the poor, as to the poor, who did not want to provide for their own living:

D&C 56:16Wo unto you rich men, that will not give your substance to the poor, for your riches will canker your souls; and this shall be your lamentation in the day of visitation, and of judgment, and of indignation: The harvest is past, the summer is ended, and my soul is not saved!

17 Wo unto you poor men, whose hearts are not broken, whose spirits are not contrite, and whose bellies are not satisfied, and whose hands are not stayed from laying hold upon other men’s goods, whose eyes are full of greediness, and who will not labor with your own hands!

A sacrificing Covenant People

Many Pioneers from the days of the Restoration were not affluent, or they became such because of persecutions and robberies by their enemies. Some did not even have horses or oxen, and were obliged to make the journey to the Far West with no more than handcarts.

In our day as well, many Latter Day Saints still have to bring considerable sacrifices because of their financial situation. This certainly does not only apply to the very poorest; it even applies to many middle class families, and to families which might seem rather well-to-do. Some concrete examples out of real life are the following:

• One of the parents has to leave the family for a long period of time, to find work far away from home, where wages are higher.
• Both parents have to have a paid job, not in order to live a life of luxury, but to make ends meet;
• One of the parents has to have two jobs, which is not only very exhausting, but which also is an obstacle in maintaining contact with the family;
• A family has to move to a cheaper house, not because they live in a luxurious house, but because the long term perspectives indicate that they will not be able to continue meeting with their financial obligations if they remain in the house where they live;
• A family has to abstain from buying and using a car, even when a car would be very helpful;

Besides these sacrifices, the church also requires quite a few sacrifices:

• Sacrifices are demanded regarding the use of our time, to comply with church callings, home teaching and home visiting. Those who do not spend their time on such activities can use this time to acquire more income;
• From healthy young men it is expected that they will fulfill a two year mission. This does not only require the expenses of the mission itself, but besides, during these two years, no income is obtained; Elderly couples are encouraged to fulfill missions when they retire – often at high expense;
• In solidarity with the needy, we fast once a month and we donate to the church as a fast offering at least the expenses we have saved by abstaining from two meals, or as much more as we can afford and are inclined to do. The fast offerings of the members are used in behalf of those who are in need of material support (see Guide to the Scriptures - Fast, Fasting);
• However, by far the largest financial contribution which is expected of the church members is the Tithe: A tenth part of a person’s annual income is donated to the church, in order to sustain the church organization itself.

 

Indeed: The Gospel is a Gospel of sacrifices - that it has always been. Joseph Smith taught that ‘a religion that does not require the sacrifice of all things never has the power sufficient to produce the faith necessary unto life and salvation’ (see Guide to the Scriptures – Sacrifice).

Yet, we should be aware that there is no other sacrifice about which the Church is more explicit than about the Law of Tithing. For instance, in the temple interview, we are not asked whether we fully live the Word of Wisdom; whether we are fully honest; whether we fully sustain our church leaders – but we are asked whether we pay a full Tithe. Also, there is no other issue about which we have to give account to our Bishop than about our financial contributions to the church, more in particular our Tithes.

So, what exactly is the sacrifice that is required of us; how is it spent; what blessings are promised, and what blessings are experienced?

History of the Law of Tithing

The Law of Tithing is mentioned in the Old Testament, where Malachi 3:8-12 is quoted most often. When the Law of Tithing is mentioned in the Book of Mormon ( Alma 13:15; 3 Ne 24:8-10) or in the New Testament, then it always is in reference to the Old Testament; see in particular Hebrews 7:1-10, where we are told about Abraham who paid a Tithe to Melchisedec, while “returning from the slaughter of the kings”. Here we also read about “the sons of Levi, who receive the office of the priesthood, have a commandment to take tithes of the people …”. An important addition to this we find in:

Hebrews 7:11If therefore perfection were by the Levitical priesthood, (for under it the people received the law,) what further need was there that another priest should rise after the order of Melchisedec, and not be called after the order of Aaron?

12 For the priesthood being changed, there is made of necessity a change also of the law.

Since here both the Aaronic (or Levitical) and the Melchisedec priesthood are mentioned, and besides this only the Law of Tithing is discussed, it is evident that at least this law “of necessity” was changed. And since we ought not to select which Bible verses are applicable, and which ones are not, we must conclude that the Law of Tithing was merely applicable to those who were bound by the lower law of the Old Testament.

It draws attention that in the New Testament, the painstaking obedience of particularly the Pharisees regarding the Law of Tithing comes to bear. However, their obedience to this law comes to the detriment of “the weightier matters of the law”, for which reason they are admonished by Jesus:

Matthew 23:23 Woe unto you, scribes and Pharisees, hypocrites! for ye pay tithe of mint and anise and cummin, and have omitted the weightier matters of the law, judgment, mercy, and faith …

The sacrifices of the Pharisees went to the extent that they forsook their duties towards their parents, and this too is cause for an admonition by Jesus; note that in these verses, Jesus describes the sacrifices of the Pharisees as their own tradition:

Matthew 15:(1 -) 3 … Why do ye also transgress the commandment of God by your tradition?

4 For God commanded, saying, Honour thy father and mother: …

5 But ye say, Whosoever shall say to his father or his mother, It is a gift, by whatsoever thou mightest be profited by me;

6 And honour not his father or his mother, he shall be free. Thus have ye made the commandment of God of none effect by your tradition.

9 But in vain they do worship me, teaching for doctrines the commandments of men.

The apostle Paul taught on this matter:

1 Timothy 5:8 But if any provide not for his own, and specially for those of his own house, he hath denied the faith, and is worse than an infidel.

Therefore, neither can any sincere Latter Day Saint in our day decide to give priority to church donations above their obligations to their own family. Besides, in “ The Family: A Proclamation to the World”, the following is stated:

“Husband and wife have a solemn responsibility to love and care for each other and for their children. … Parents have a sacred duty … to provide for their physical and spiritual needs, …. Husbands and wives - mothers and fathers - will be held accountable before God for the discharge of these obligations.”
[The Family: A Proclamation to the World, Liahona, Oct 1998, pg 24]

The introduction of the Law of Tithing in the Restored Church Is extensively described in Doctrine & Covenants 119, where the motives for this law are stated in the first three verses:

D&C 119:1 Verily, thus saith the Lord, I require all their surplus property to be put into the hands of the bishop of my church in Zion,

2 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.

3 And this shall be the beginning of the tithing of my people.

Regarding the here mentioned “debts of the Presidency of my Church”, the following is explained in “Teachings of the Prophet Joseph Smith”:

“On the evening of the 29th of November, I united in prayer with Brother Oliver for the continuance of blessings. After giving thanks for the relief which the Lord had lately sent us by opening the hearts of the brethren from the east, to loan us $430; after commencing and rejoicing before the Lord on this occasion, we agreed to enter into the following covenant with the Lord, viz:

“That if the Lord will prosper us in our business and open the way before us that we may obtain means to pay our debts, that we be not troubled nor brought into disrepute before the world, nor His people; after that, of all that He shall give unto us, we will give a tenth to be bestowed upon the poor in His Church, or as He shall command; and that we will be faithful over that which he has entrusted to our care, that we may obtain much; and that our children after us shall remember to observe this sacred and holy covenant; and that our children, and our children's children, may know of the same, we have subscribed our names with our own hands. (March 29, 1834) (Signed) Joseph Smith, Jun., Oliver Cowdery”. DHC 2:174-175.
[Teachings of the Prophet Joseph Smith. Selected by Joseph Fielding Smith. Salt Lake City: Deseret Book Press, 1938, Covenant of Tithing - pg 70]

During the first days of the Restoration, the church was poor and in debt, as is mentioned here. We also read that it was Joseph Smith who introduced the idea of reintroducing the Law of Tithing, and to covenant that the church members would abide by this law.

This difficult financial situation of the church has lasted for decades, for which the Law of Tithing, as introduced by Joseph Smith, presented an answer. However, during the past decades, the church has developed into a very rich organization. Nevertheless, the Law of Tithing is still maintained, for rich and poor alike.

Paying Tithes with Faith and Confidence

The church has made the payment of Tithes a requisite to attend to Temple services, as is explained in the previously quoted address of Robert D. Hales, “ Tithing: A Test of Faith with Eternal Blessings”: “Tithing is one of the commandments that qualifies us, by our faith, to enter the temple—the house of the Lord”. By paying Tithes to the church, we obtain access to the Temple, which is the gate to the Kingdom of Heaven.

This address of Elder Hales is one out of many in which it is explained that the payment of our Tithes is a token of our faith and our willingness to bring sacrifices to the Lord – a willingness which is expected of every member, both the rich and the poor.

For example, in this address, Elder Hales speaks of a couple who earned little, but yet they faithfully paid their tithing and saved all that they could to journey to the house of the Lord. It is then told that the husband’s brother—not a member of the Church—unexpectedly offered them two airplane tickets, so they would be able to attend the Temple. Later, this brother joined the Church.

However, in addresses on tithing like these, we never find a relation to the taking care of the poor, an issue so strongly emphasized by Jesus and also by Joseph Smith. Even the contrary is true: In the story “ Tithing Shoes” a picture is painted of a mother preferring to pay tithes to buying new shoes for her son [“Tithing Shoes”, Patricia and DeWayne Warnock, Friend, Nov 2007, pg 10-12].

We can conclude that nowadays, the tithes are no longer spent on the taking care of the poor; the modern spending of these funds is explained, amongst other sources, in:

Guide to the Scriptures - Tithes, Tithing: … Tithing funds are used to build churches and temples, to sustain missionary work, and to build the kingdom of God on earth.

The Lord does not require at our hands things that we cannot do

In the quoted address by Elder Hales and the story in Friend , it is again emphasized that the measure of someone’s income cannot be a reason for not paying Tithes, since we pay by our faith, after which the Lord will bless us in our financial needs, as is implicitly explained. Unfortunately, there are also church members, faithful to the Law of Tithing, yet poor, whose experiences quite differ from the ones described in addresses like these –experiences with a far more tragic outcome, which are not openly discussed form the church pulpit, on church websites or in church magazines.

Let us now consider how the organization of the church itself deals with commandments which require such great faith to be able to live by them. In another address, Wilford Woodruff once said the following on such matters:

“The Lord has required at our hands many things that we have not done, many things that we were prevented from doing. The Lord required us to build a temple in Jackson County. We were prevented by violence from doing it. He required us to build a temple in the Far West, which we have not been able to do. A great many things have been required of us, and we have not been able to do them, because of those that surrounded us in the world. […]

“The Lord has given us commandments concerning many things, and we have carried them out as far as we could; but when we cannot do it, we are justified. The Lord does not require at our hands things that we cannot do.” [Woodruff, Wilford. The Discourses of Wilford Woodruff. Edited by G. Homer Durham. Salt Lake City, Utah: Bookcraft, 1946: An Explanation of the "Manifesto" Given to the General Conference, October 6, 1890]

And even though this seems to be in contradiction to the often quoted principle taught in 1 Ne 3:7, yet this argument was used to abolish the policy of plural marriage. In general, this indicates that our personal circumstances can be a reason to deviate from a commandment, even though of course, God already knew about these circumstances, long before they occurred. (Could this be a way of proving whether we will abide by the spirit of the law, rather than by the letter?)

Shouldn’t the Church adopt the same attitude for its members as it does for itself, by applying a comparable policy to church members with financial limitations, by not withholding a Temple recommend from them? Or otherwise, should the Church become “a church for the rich only”? Neither is the Temple intended to be a gathering place for the rich elite, as once were the Zoramite synagogues, described in the Book of Mormon (see Alma 32:2‑5).

Tithes and the taking care of the poor

From D&C 119:1 we are referred to D&C 42:33-34, where we can read how the Tithes should be spent:

D&C 42:33And again, if there shall be properties in the hands of the church, or any individuals of it, more than is necessary for their support after this first consecration, which is a residue to be consecrated unto the bishop, it shall be kept to administer to those who have not, from time to time, that every man who has need may be amply supplied and receive according to his wants.

34 Therefore, the residue shall be kept in my storehouse, to administer to the poor and the needy, as shall be appointed by the high council of the church, and the bishop and his council;

As was already quoted from the Guide to the Scriptures, nowadays the Tithes are only spent for the needs of the church itself; see also Dallin H. Oaks, “Tithing,” Ensign, May 1994, where it states:

“Those funds are spent to build and maintain temples and houses of worship, to conduct our worldwide missionary work, to translate and publish scriptures, to provide resources to redeem the dead, to fund religious education, and to support other Church purposes selected by the designated servants of the Lord.” But not a word about taking care of the poor!

Shouldn’t we ask the question when it was that the Lord revealed that the allocation of the Tithes should be changed in this manner? This is a current affair! A severe economical crisis has occurred recently, and crises like these will occur again. The Latter Day Saints, both rich and poor, cannot escape from the risks of decreased income, raised expenses, or for instance unemployment. But should we not, in accordance with the promises for obeying the Law of Tithing, expect blessings which will enable us to still meet with our needs, where we would have failed without obeying the Law of Tithing?

We should be aware that there are amongst us those faithful church members who, in spite of their faithfulness to the Law of Tithing, yet succumb to the consequences of a global, national or personal economical crisis. They may have lost their jobs, which, while they still had them, merely provided for their daily needs, but which were far from sufficient to also enable them to “save for a rainy day”. How can this be explained, considering the promises given in, for example, D&C 82:10 and D&C 130:20-21?

One explanation can be found in a teaching by the church, that the Lord most often works through our fellow men. Therefore, the church itself being the gathering of ‘men of good will’, should be nothing more but a tool in the hands of the Lord, in behalf of the church members, and not merely in behalf of the organization of the church itself. President John Taylor understood this, and referring to Leviticus 25:10 he proposed the following:

“In the general conference of 1880, President John Taylor announced a Jubilee Year of the Church. He proposed to the body of the Church several ways to celebrate the Jubilee Year - ways that drew the community of Saints more closely together. President Taylor said:

“It occurred to me that we ought to do something, as they did in former times, to relieve those that are oppressed with debt, to assist those that are needy, to break the yoke off those that may feel themselves crowded upon, and to make it a time of general rejoicing” (in Conference Report, Apr. 1880, p. 61).

“President Taylor then proposed that -

“Second, the poor would be released of the back tithing they had committed for.”

See L. Tom Perry, “ A Meaningful Celebration”, Ensign, Nov 1987

This discourse again proves that throughout the history of the Church of Jesus Christ of Latter Day Saints, different interpretations have been given to the Law of Tithing, because of the reasons for the introduction of this law (poverty of the organization of the church) had changed, as well as the circumstances of its members.

Therefore, isn’t it due time for the church to change its priorities regarding provisions for the less fortunate? And isn’t it due time for the church to draw on its very large financial funds to support the poor in their needs, in the spirit of the Gospel of Christ, which the church preaches?

Our commitment to the Kingdom of God

Some may be satisfied with the current financial policies of the church, but Brigham Young taught us a certain attitude we should have to demonstrate our commitment to the Kingdom of God, which is also applicable in this matter:

“Now those men, or those women, who know no more about the power of God, and the influences of the Holy Spirit, than to be led entirely by another person, suspending their own understanding, and pinning their faith upon another's sleeve, will never be capable of entering into the celestial glory, to be crowned as they anticipate; […] They never can hold scepters of glory, majesty, and power in the celestial kingdom.

 “Who will? Those who are valiant and inspired with the true independence of heaven, who will go forth boldly in the service of their God, leaving others to do as they please, determined to do right, though all mankind besides should take the opposite course. ” [Discourses of Brigham Young, Chapter 34: Eternal Judgment - Judgment According to Works. Compiled by John A. Widtsoe. Salt Lake City: Deseret Book, 1978.]

“Some may say, "Brethren, you who lead the Church, we have all confidence in you, we are not in the least afraid but what everything will go right under your superintendence; all the business matters will be transacted right; and if brother Brigham is satisfied with it, I am." I do not wish any Latter-day Saint in this world, nor in heaven, to be satisfied with anything I do, unless the Spirit of the Lord Jesus Christ, the spirit of revelation, makes them satisfied. I wish them to know for themselves and understand for themselves, for this would strengthen the faith that is within them. Suppose that the people were heedless, that they manifested no concern with regard to the things of the kingdom of God, but threw the whole burden upon the leaders of the people, saying, "If the brethren who take charge of matters are satisfied, we are," this is not pleasing in the sight of the Lord.” [A Sermon by President Brigham Young, Delivered in the Bowery, Great Salt Lake City, October 6, 1855. Journal of Discourses. 26 vols. London: Latter-day Saints' Book Depot, 1854-1886.]

Therefore, in order to abide by Celestial Law, we should “go forth boldly in the service of [our] God”, which is quite a different attitude than ‘dutifully’, habitually and routinely “obeying the commandments”, more in particular manmade commandments, for that is in what the Pharisees excelled – moreover to the detriment of their fellow men. In the Book of Mormon we learn that “if [we] are in the service of [our] fellow beings, we are only in the service of [our] God” (see Mosiah 2:17).

We must learn to accept our individual responsibility for our financial involvement with our brothers and sisters in the church. This church grows fastest in developing countries, where very many poor latter day saints live. It is in the spirit of the doctrine of Christ to expect from individual church members that they are concerned with the fate and the poverty of their fellow brothers and sisters in the world.

Therefore, it is also an individual responsibility of every latter day saint to decide whether their sacrifices primarily ought to be made in behalf of the organization of the church, or in behalf of the poor: Are we justified before God if we dedicate our largest financial sacrifice, the Tithes, to the organization of what over the past decades has become a very wealthy church, whereas the donations of fast offerings, which usually are comparatively small, are used in behalf of the poor, with whose fate both Jesus and Joseph Smith were most concerned?

The apostle Paul said the following about the attitude we should have in this matter:

2 Corinthians 9:7  Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver.

Thus, our contributions to the church ought to be made without the coercion of, for instance, the withholding of a temple recommend. Do we dare to contemplate partially or completely designating our ‘Tithes’ – however much or little that may be - as a fast offering, or as humanitarian aid, or to help someone we know personally – someone who, because of church regulations, does not qualify for financial aid by the church, but of whom we know that they really are in financial need? Would we dare to contemplate this, even if such an action, and current church policy, would cause that we are denied access to the Temple?

The church teaches us to ask ourselves an important question on such matters: “What would Jesus do?”
And now that you have read this, what are you going to do about it?

by Menno Feenstra, Arnhem Ward, Apeldoorn Netherlands Stake
m.feenstra9@chello.nl


Click here to read this article in Dutch.

 

by the same author:

Samuel - an essay by Menno Feenstra
President Hinckley: "In a democracy we can renounce war and proclaim peace. There is opportunity for dissent. Many have been speaking out and doing so emphatically. That is their privilege."