The only time when the law of tithing was not enjoined upon the people of God, so far as the Scriptures indicate, is when they not only consecrated one-tenth to the Lord, but all they had. This law of consecration, we learned, was observed in the city of Enoch. It was carried out in a measure by the ancient Saints in Palestine after the day of Pentecost: "And the multitude of them that believed were of one heart and of one soul; neither said any of them that ought of the things which he possessed was his own; but they all had things in common. And with great power gave the apostles witness of the resurrection of the Lord Jesus; and great grace was upon them all. Neither was there any among them that lacked: for as many as were possessors of lands or houses, sold them, and brought the prices of the things which were sold, and laid them down at the apostles' feet; and distribution was made unto every man as he had need." (Acts iv:32-35.)
This law of consecration, which comprehended the law of tithing and much more, was also observed for some 200 years upon the American continent subsequent to the visit of the Savior to and the establishment of His Church among the Nephites upon this land. The law of consecration was revealed to the Latter-day Saints through the Prophet Joseph Smith, and will be established and carried out fully in the redemption of Zion; without it Zion cannot be redeemed.
This is the dispensation of the fullness of times, the one containing in its revelations all the keys, powers, prerogatives, authorities and blessings, enjoyed by any and all previous dispensations combined-a day of the restoration of all things spoken by the mouth of all His holy Prophets since the world began. (Acts iii:20-21; Eph. i:9-10.) Consequently the law of tithing, with other grand doctrines, has been restored to the earth. The revelation on this subject is found in the Doctrine and Covenants, Sec. 119, and was given to the Prophet Joseph Smith July 8, 1838. It shows what constitutes tithing, the purpose thereof and the blessings to be received as a reward of obedience thereto.
The law specifies one-tenth of all our interests annually. This means what it says, "one-tenth of our interests;" in other words, whatever comes to us as the result of our labors in any and every vocation of life. If we lend money, whatever the interest on the loan amounts to, one-tenth of this interest is tithing. If the money is invested in any enterprise and brings a dividend, one-tenth of the dividend is the tithing. If a man is a carpenter, a blacksmith or a school teacher, and earns a salary, one-tenth of that salary should be consecrated to the Lord as tithing; and the tithe-payer has the other nine-tenths to meet his expenses and to use as a means of livelihood. Whatever the occupation, whether farmer, mechanic, professor, miner or whatever, one-tenth of his interest annually is the tithing. If questions arise, as they sometimes do, especially with the farmer regarding legitimate expenses used in producing what is left to us as a profit on our labors, the Latter-day Saint, if in doubt as to the amount to pay, is usually certain of this—that between two propositions one of which he knows is right, and the other may be but he is not sure, he is always safe to act upon that side of the question which extends to the law of the Lord the greater liberality. "It is more blessed to give than to receive." "The Lord loveth a cheerful giver," and "He that deviseth liberal means, shall stand by his liberality," while the man who complies grudgingly or studies how little he can do, and at the same time have the name and record of doing, is not the man who loves the Lord with all his heart, mind and strength, and should not anticipate a full measure of blessing attached to His law.
By an honest compliance, the individual is blessed in spirit and in temporal substance. The testimonies of thousands, and even of the widow who has paid her full tithing, is that God has increased their substance in some instances in a most remarkable manner, even as He increased in the barrel the meal of the poor widow who fed the prophet Elijah. He also has given testimony of His goodness and power and the increase of His Holy Spirit to the honest tithe-payer, who receives blessings greatly exceeding in value the increase of gold, silver or any physical substance.
In tithing is strongly exemplified the eternal law that what is given as God directs increases the substance of the giver. When men exert the intellectual talents with which they are endowed in imparting knowledge to others, their own knowledge does not decrease but is enhanced, while the active intellect grows strongly and the talents are more quickly developed and increased. When our young Elders go forth and preach the Gospel as they are moved upon by the Holy Ghost, the Spirit they employ does not grow less nor the gifts thereof diminish because they are constantly imparting to others, but these increase abundantly. It is just as easy for the Lord to increase physical substance as to add to spiritual blessings and powers. When we sow the grain upon the earth, it would seem thrown away, but by the law of the Great Creator, the seed germinates in it and produces again, sometimes thirty and forty fold. So it is with tithing. We may not understand fully the process, but the result is plain. God increases the faith and substance of him who freely pays his tithing.
Among the conditions associated with this law is, "those who are not tithed shall not be worthy the blessings of the house of the Lord;" and again, "He that is tithed shall not be burned" (at His coming). (Doctrine and Covenants, Sec. 64:23.) It is predicted by Malachi and other prophets, as well as by the words of the Lord in the last days to the prophet Joseph Smith, that the days of God's judgment are coming upon the earth, and that the wicked, proud and rebellious shall become as stubble, "and the day that cometh shall burn them up, saith the Lord of hosts." (Malachi iii. Doctrine and Covenants, Sec. 64.)
In the revelations on tithing the Lord also says, "Verily I say unto you, it shall come to pass that all those who gather into the land of Zion shall be tithed of their surplus properties, and shall observe this law or they shall not be found worthy to abide among you. And I say unto you, if my people observe not this law, to keep it holy, and by this law sanctify the land of Zion unto me, that my statutes and my judgments may be kept thereon, that it may be most holy, behold, verily I say unto you, it shall not be a land of Zion unto you. And this shall be an example unto all the Stakes of Zion. Even so, Amen." (Doc. and Cov., Sec. 119.)
The perfection and benefits of the law of tithing could not be comprehended by men of this age of the world prior to the revelations given from the Lord. This divine instruction was necessary, and its demonstration in the lives of the people is a further witness of the prophetic calling of Joseph Smith; the facts connected therewith are within easy reach of those who will investigate among the people who have actual experience and knowledge of the divine blessings that attend obedience to the law of tithing and are unimpeachable testimonies of the truth of God's word.