Tithing is a commandment accepted by various churches in the Latter Day Saint movement. In practicing tithing, adherents make willing tithe donations, usually ten percent of their income, to their church. It is based on both the biblical practice of paying tithes and modern revelation given to Joseph Smith 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 (LDS Church) emphasized tithing in the 1900s and 1960s to assist in paying church debts.
Background and origin
Joseph Smith and Oliver Cowdery 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, most Latter Day Saints understood the scriptural word "tithing" as any amount of consecrated 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, Smith stated he received a revelation commanding his followers to build up a holy city Zion and construct another temple. 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, 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 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 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, various factions of the Latter Day Saint movement developed their own tithing practices.
The Church of Jesus Christ of Latter-day Saints
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 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 currency, or gold dust were also accepted.