Gospel Doctrine: Selections from the Sermons and Writings of Joseph F. Smith

by Joseph F. Smith

THE LAW OF TITHING, THE LAW OF REVENUE. The purpose of the law of tithing is similar to that of the law of revenue which is enacted by every state, every country, and every municipality in the world, I suppose. There is no such thing as an organization of men for any purpose of importance, without provisions for carrying out its designs. The law of tithing is the law of revenue for the Church of Jesus Christ of Latter-day Saints. Without it, it would be impossible to carry on the purposes of the Lord.

TITHING. No doubt, a good deal more could be read from the scriptures in relation to this principle of tithing, which God has revealed to us in this dispensation, and which he requires at our hands, that we may sanctify, by obedience to his law, this land that it may become indeed a land of Zion unto us; and the promise is, that if we will obey the laws of God, if we will put our trust in him, if we will draw near unto him he will draw near unto us, and he will reward us with his favor and his blessing. He will rebuke the devourer, and he will cause that the earth shall be fruitful, that it shall yield in its strength to the husbandman, the tiller of the soil, and to the herder of flocks. He will increase his kine, and will prosper him upon the right hand and upon the left, and he shall have an abundance, because he puts his trust in God; he draws near unto him, and he is willing to prove him, to see whether he will not open the windows of heaven and pour out blessings upon him that he shall not have room to contain them. Let every man who has received the gospel of Jesus Christ receive this saying, and hearken to these words, for all they are worth. Some men may esteem them lightly, and those who do, will, without doubt, fail to draw near, they will neglect to prove the Lord, they will not fulfil the commandments that he has given, and they will never know that God tells the truth, and that he is able to fulfil his word and promise unto his people when they are willing to obey and keep his law. While they who appreciate these promises, who obey these laws that were given anciently, and have been renewed again in the dispensation of the fulness of times, for the blessing of the people, for the building up of Zion, for the feeding of the widow and the orphan, or the spreading of the gospel of Christ to the nations of the earth, and for the gathering of the people from the four quarters of the earth, those who hearken to these words, prize them as the truth, and apply them in their practice throughout their lives, will come to know that God is a rewarder of those who diligently serve him, and that he is able to fulfil his promises unto them.

A short time ago I met a brother—I need not call his name, for he is but one among thousands who can bear the same testimony, not only by the word of mouth but by the evidences of thrift, of prosperity, of progress and of improvement which surround him in the midst of the deserts. This season he has gathered in rich harvests, his farms having produced in abundance, while the farms of many of his neighbors are clogged with weeds, and their harvests have been only one-half or one-third what his has been. How do you account for it? I account for it in the fact that God has blessed him; and so does he, for he is an intelligent man, a man that not only labors wisely and prudently, but in the fear of God, and in the desire of his heart to obey his laws. He said to me and my companion with whom we were traveling: "God has blessed me because I have striven to keep his laws, and because I have been true to my family." He went out there upon the desert seven or eight years ago, impoverished by persecution and exile, being driven from his home and from his affairs, compelled to wander in exile for years, part of the time preaching the gospel. He returned seven or eight years ago, and settled down upon the desert. Today, out of the earth, the burning sands, he has produced beautiful homes, he has fruitful fields, which are spread out before the eyes of any man who wishes to go and look upon them. He pays his tithing, he remembers his offerings, he is obedient to the laws of God, and he is not afraid to bear testimony to his friends and neighbors that it is through obedience that God has blessed and prospered him, and made him what he is today. He is not the only one; there are others who are prospered in like manner. And I testify that it is because God has blessed him, and his soil, and his labors, that he obtained the increase, and secured the blessings for which he sought and labored. He has acted in good faith with the Lord; the Lord has known his heart, and has blessed him accordingly, and he is prosperous today in that desert, while as to many of his neighbors—go and look for yourselves at their broad acres. They tell the story for themselves. His lands are clear from noxious weeds, because he has labored, and taken care of his lands, and because God has inspired him, and enlightened his mind. The Lord has blessed him in his basket and in his store, in his labors and in the thoughts of his mind, he has been inspired and enabled to accomplish the work that he has done: I testify that it is because of man's faith in the promise of the Lord, and his desire to obey his laws, that he is blessed and prospered of him.—Oct. C. R., 1897, pp. 35, 36.

THE WIDOW AND HER TITHING. Will you then deny the widow, because she has only a mite to bestow? Because the tenth which she proposes to give in obedience to the commandment of God is but a penny, are you going to deprive her of the privilege of having her name enrolled on the book of the law of the Lord, and of having her genealogy acknowledged and recorded in the archives of the Church? And because her name is not found there, are you going to deny her the privileges of the house of God and of the ordinances of the gospel? I think it is time the bishops understood this principle. The bishop should encourage every man, woman and child, who earns and receives a return for labor, to honor the Lord and to prove obedient to the law of God by giving the one-tenth of that which he or she receives, as the Lord requires, so that they may have their names enrolled on the book of the law of the Lord, that their genealogies may be had in the archives of the Church, and that they may be entitled to the privileges and blessings of the house of God.

I recollect most vividly a circumstance that occurred in the days of my childhood. My mother was a widow, with a large family to provide for. One spring when we opened our potato pits, she had her boys get a load of the best potatoes and she took them to the tithing office; potatoes were scarce that season. I was a little boy at the time, and drove the team. When we drove up to the steps of the tithing office, ready to unload the potatoes, one of the clerks came out and said to my mother, "Widow Smith, it's a shame that you should have to pay tithing." He said a number of other things that I remember well, but they are not necessary for me to repeat here. The first two letters of the name of that tithing clerk were William Thompson, and he chided my mother for paying her tithing, called her anything but wise or prudent; and said there were others who were strong and able to work that were supported from the tithing office. My mother turned upon him and said: "William, you ought to be ashamed of yourself. Would you deny me a blessing? If I did not pay my tithing, I should expect the Lord to withhold his blessings from me. I pay my tithing, not only because it is a law of God, but because I expect a blessing by doing it. By keeping this and other laws, I expect to prosper, and to be able to provide for my family." Though she was a widow, you may turn to the records of the Church from the beginning unto the day of her death, and you will find that she never received a farthing from the Church to help her support herself and her family; but she paid in thousands of dollars in wheat, potatoes, corn, vegetables, meat, etc. The tithes of her sheep and cattle, the tenth pound of her butter, her tenth chicken, the tenth of her eggs, the tenth pig, the tenth calf, the tenth colt—a tenth of everything she raised was paid. Here sits my brother who can bear testimony to the truth of what I say, as can others who knew her. She prospered because she obeyed the laws of God. She had abundance to sustain her family. We never lacked as much as many others did; for while we found nettle greens most acceptable when we first came to the valley; and while we enjoyed thistle roots, segoes and all that kind of thing, we were no worse off than thousands of others, and not as poor as many, for we were never without corn-meal and milk or butter, to my knowledge. Then that widow had her name recorded in the book of the law of the Lord. That widow was entitled to the privileges of the house of God. No ordinance of the gospel could be denied her, for she was obedient to the laws of God, and she would not fail in her duty, though discouraged from observing a commandment of God by one who was in an official position.

This may be said to be personal. By some it may be considered egotistical. But I do not speak of it in that light. When William Thompson told my mother that she ought not to pay tithing, I thought he was one of the finest fellows in the world. I believed every word he said. I had to work and dig and toil myself. I had to help plow the ground, plant the potatoes, hoe the potatoes, dig the potatoes, and all like duties, and then to load up a big wagon-box full of the very best we had, leaving out the poor ones, and bringing the load to the tithing office, I thought in my childish way that it looked a little hard, specially when I saw certain of my playmates and early associates of childhood, playing round, riding horses and having good times, and who scarcely ever did a lick of work in their lives, and yet were being fed from the public crib. Where are those boys today? Are they known in the Church? Are they prominent among the people of God? Are they or were they ever valiant in the testimony of Jesus Christ? Have they a clear testimony of the truth in their hearts? Are they diligent members of the Church? No; and never have been, as a rule, and most of them are dead or vanished out of sight. Well, after I received a few years of experience, I was converted, I found that my mother was right and that William Thompson was wrong. He denied the faith, apostatized, left the country, and led away as many of his family as would go with him. I do not want you to deny me the privilege of being numbered with those who have the interests of Zion at heart, and who desire to contribute their proportion to the upbuilding of Zion, and for the maintenance of the work of the Lord in the earth. It is a blessing that I enjoy, and I do not propose that anybody shall deprive me of that pleasure.—Apr. C. R., 1900, pp. 48, 49.

THE WIDOW AND TITHING. I preach that which I believe and that which I do know to be true, and I do know that if men will obey the laws of God, God will honor and bless them. I have proven it all my life through. I saw it manifested in circumstances which occurred in my childhood, and I know that God has blessed the widow and the fatherless when they have been obedient to his laws and have kept his commandments.

I can tell you the history of a widow woman, with a large family, who was more particular, if possible, to pay the Lord what belonged to him than she was to pay to her neighbors to whom she might be indebted, and she never was indebted to her neighbors, thank God, for anything that she did not pay to the last cent, because the Lord blessed her with plenty, and in her latter years she did not have to borrow of her neighbors, nor did she have to call upon the Church for support, either, but she paid thousands of dollars in products and money into the storehouse of the Lord, although she was a widow with a large family to support. I know this. I can testify of this, and that the Lord Almighty blessed her, not only in the products of her fields, but in her flocks and herds. They were not devoured. They were not destroyed. They did not lie down and die. They increased. They did not stray away; and thieves did not steal them. One reason for that was, she had a little boy that watched them very carefully under her direction, and prompting. Her eye was upon everything, she had supervision over everything, she directed those whom she employed, and her children; and I am a witness—and here sits another witness (Patriarch John Smith)—that God, the eternal Father, blessed her and prospered her while she lived, and she was not only enabled to maintain herself and children that were left to her in poverty, in a day of trial, and when she was driven out into the wilderness, but she was able to feed scores of the poor, and to pay her tithes besides. Verily the Lord prospered her, and she was blessed.—Oct. C. R., 1897, pp. 35-37.

WHO RECEIVES CHURCH HELP SHOULD BE TITHE PAYERS. When one comes to a bishop and asks for assistance because of his or her straitened circumstances, the first thing the bishop should do is to inquire if he or she is a tithe-payer. He should know whether the name is on the book of the law of the Lord, and if not on the book, if he or she has been derelict and negligent in relation to this principle of tithing, he or she has no claim upon the bishop, neither have their children; and if, under those circumstances, the bishop assists him, it will simply be out of pure charity and not because such have any claim upon the Church. That is why the widow who receives assistance from the Church should pay her tithing, so that her name may be on the records of the Church. It is not a law that is applicable to one and not to another. If the rich may not receive blessings because their names are not on the record, then neither shall the poor receive blessings in the house of God, if their names are not recorded. So long as a poor person receives his or her support through the tithings of the people, they should be willing to observe the law themselves in order that they may be entitled to what they receive. They should show by their observance of the law that they are law-keepers and not law-breakers. Our children, as soon as they become old enough to earn means, should be taught to pay their tithing, that their names may be written in the book of the law of the Lord, so that if perchance their father die and they are left orphans, their names as well as the names of their parents, will be found upon the records and they will, as God lives, be entitled to their support and to their education. It is our duty to look after these children and see that they have an equal chance with those who are most favored with parents to look after them.—Oct. C. R., 1899, pp. 44, 45.

USE OF TITHING. I mention this simply to show that these men, whose whole time is occupied in the ministry, are only drawing their necessary support from the Church. They must have that. You would not begrudge them that. Men who are faithful, valiant, instant in season and out of season, and consequently engaged in the work of the ministry, you surely would not say that they should not have food to eat, raiment to wear, and where to lay their heads; and that is all these men get from the Church. The laborer is certainly worthy of his hire. So that your tithing is not enriching your brethren of the ministry. It is being used to keep up the ordinances of the house of God in these four temples. Thousands and thousands of dollars of it are being used in educating the youth of Zion and in maintaining the Church schools. Thousands of dollars are being expended to feed and clothe the poor, and to take care of those who are dependent upon the Church. They look to their "mother" for succor and support, and it is right and proper that the Church should provide for its own poor and indigent, feeble and helpless, so far as possible.—Apr. C. R., 1901, p. 71.