In the present dispensation the law of tithing was revived, and the keeping of that law is one of the first duties of the Latter-day Saints. About eighteen months after the organization of the church, September 11, 1831, the Lord, through Joseph the Seer, made this important declaration. Speaking after the manner of the Lord, he called "to-day," from the giving of the revelation until the coming of the Son of Man, and said, "Verily I say unto you, it is a day of sacrifice, and a day for the tithing of my people; for he that is tithed shall not be burned. For after to-day cometh the burning." That is, at the coming of the Son of Man; "For verily I say, to-morrow"—that is, at my coming—"all the proud and they that do wickedly shall be as stubble; and I will burn them up, for I am the Lord of Hosts;" Doc. & Cov. 64. 23, 24.
In this declaration we are assured that all who call themselves the Lord's people, and do not pay their tithing, will find their portion among the wicked at his coming, and will share their fate. In sec. 85. 3, the Lord reiterates the fact, that it is necessary his people should be tithed, "To prepare them against the day of vengeance and burning."
The names of those who do not keep this law of tithing shall not be enrolled with the people of God: "Neither is their genealogy to be kept, or to be had where it may be found on any of the records or history of the church; Their names shall not be found, neither the names of the fathers, nor the names of the children written in the book of the law of God, saith the Lord of Hosts;" 85. 4, 5. This revelation was also given soon after the organization of the Church; Nov. 27, 1832.
Like every principle connected with the latter-day work, tithing must needs commence with the leaders of the Dispensation. The following very interesting account of the first covenant and promise concerning this principle will be found in the History of Joseph Smith, under date of Nov. 29, 1834.
The occasion was one of rejoicing for the blessings received of the Lord. The narrative says: "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 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.
"JOSEPH SMITH, JUN.,
"OLIVER COWDERY."
After the above covenant the following is recorded: "And now, O Father, as thou didst prosper our father Jacob, and bless him with protection and prosperity wherever he went, from the time he made a like covenant before and with thee; as thou didst, even the same night, open the heavens unto him, and manifest great mercy and power, and give him promises, so wilt thou do with us his sons; and as his blessings prevailed above his progenitors unto the utmost bounds of the everlasting hills, even so may our blessings prevail like his."
Notwithstanding this principle began to be taught soon after the organization of the Church, it required some time to reach practical development, for no definite law concerning it was revealed, until July 8, 1838.
The custom of paying labor tithing, appears to have been commenced when building the Nauvoo Temple. Of a meeting of some of the leading authorities of the Church, in Lima, Illinois, the following is recorded, in His. of Joseph Smith, under date of October 23, 1841: "It was moved and seconded, That all those who are willing to consecrate one-tenth of their time and property to the building of the Temple at Nauvoo, under the superintendence of President Morley and Counselors, to signify it by uplifted hands; when the motion was carried unanimously."