"Verily I say unto you, it shall come to pass, that all those who gather unto 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 ensample unto all the Stakes of Zion. Even so. Amen."[R]
[Footnote R: Doc. and Cov. sec. 119.]
It will be observed that this remarkable revelation provides two things: First, "all those who gather unto the land of Zion shall be tithed of their surplus properties;" secondly, "those who have thus been tithed, shall pay one-tenth of all their interest annually." The fund so established is the revenue of the Church. With it the expenses of Church organization are met; Church schools are maintained; lands are purchased for the public good; public buildings are erected; temples and meetinghouses are built; the borders of Zion are extended; the wants of the poor are supplied; and the Gospel is published abroad among the nations of the earth.
But the law of tithing, like the law of the United Order, is not original with the Church of Jesus Christ of Latter-day Saints. It was practiced by holy men of God in very ancient times. For example, we read in the Hebrew Scriptures that Abram paid Melchizedek tithes of all that he had;[S] that Jacob covenanted with his God to pay Him a tenth of all his increase;[T] and that even the Scribes and the Pharisees in the days of Jesus knew and practiced the law of tithing.[U] Moreover, it is quite evident that the law of tithing was considered a sacred commandment with a promise. Said the Lord, through the prophet Malachi, "Bring ye all the tithes unto the storehouse, that there may be meat in mine house, and prove me now herewith, saith the Lord of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it. And I will rebuke the devourer for your sakes, and he shall not destroy the fruits of your ground; neither shall your vine cast her fruit before the time in the field, saith the Lord of hosts."[V] On the other hand, disobedience to the law of tithing was known to arouse the righteous indignation of the Lord. Said the Lord again, through the prophet Malachi, rebuking the disobedient children of Israel, "Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings. Ye are cursed with a curse: for ye have robbed me, even this whole nation."[W]
[Footnote S: Genesis 14.]
[Footnote T: Genesis 28:22.]
[Footnote U: Matt. 23:23.]
[Footnote V: Malachi 3:10, 11.]
[Footnote W: Malachi 3:8, 9.]