Tithing? is an ancient, divine law wherein the Lord has commanded us to give a tenth of our increase—which is understood to mean income—so we may build up His kingdom on the earth and be blessed.  When you pay an honest tithe, the Lord promises that He will “open . . . the windows of heaven, and pour . . . out a blessing, that there shall not be room enough to receive it” (Malachi 3:10).  These blessings may be temporal or spiritual, and they will come to you as you obey this divine law.

Paying tithing is an expression of your faith and an outward sign of your belief in God and His work.  Those who do not pay tithing, those who keep for themselves something that rightfully belongs to Him, rob God ( Malachi 3:8).

The law of tithing is the means by which the Lord's work is funded.  Today, all faithful members of The Church of Jesus Christ of Latter-day Saints contribute one tenth of their income as tithing to contribute to the growth of the kingdom of God, including:

• Constructing temples?, chapels, and other buildings.
• Providing operating funds for the Church.
• Funding the missionary? program.
• Preparing materials used in Church classes and organizations.
• Performing temple work?, family history, and many other important Church functions.
• Education.

Tithing does not pay local Church leaders.   They serve without receiving payment of any kind other than the spiritual blessings from providing service.

Tithes and offerings are paid voluntarily and privately.  Members may pay tithes and offerings at any time, but it is usually best to pay tithing on income as it is received and fast offerings? on the day of the fast.  Members make donations by completing a donation slip, which is obtained from the bishopric?.  The member keeps the yellow copy and seals the white copy and the donation in an envelope that is provided.  These donations are considered sacred? and belong to the Lord.  The envelope is given to a member of the bishopric, who, with a clerk, keeps a careful, confidential accounting of all donations.  Local Church leaders send the tithing received each week directly to Church headquarters, where a council comprised of the First Presidency?, the Quorum of the Twelve?, and the Presiding Bishopric determines specific ways to use the sacred tithing funds.  Members attend tithing settlement with the bishop? at the end of each year to declare their tithing faithfulness. At this private meeting, members receive a year-end report of all their donations. All financial information is kept strictly confidential. 

Tithing

A commandment from the Lord to pay one tenth of one’s annual increase or income for the building of His Church on the earth.

Temple

The house of the Lord prepared and dedicated for sacred gospel ordinances. Also a place of worship and prayer.

Missionary

A member of the Church who is called to preach the gospel to the people of the world.

Temple Work

Sacred ordinances of the gospel performed in the temples by those who are living for themselves and for those who are dead. These ordinances include baptisms, confirmations, endowments, eternal marriages, and sealings of couples and of families.

Fast Offering

A donation given by members to benefit the needy. Funds collected by branches and wards, which are not needed by them, are sent into the general Church fund. The contribution generally consists of money saved by fasting for two consecutive meals.

Bishopric

A priesthood council, composed of a bishop and his two counselors.

Sacred

Regarded with reverence; holy.

First Presidency

The highest governing body of the Church. It is composed of the President of the Church, who is always the most senior living Apostle, and his counselors.

Quorum of the Twelve Apostles

The organization of twelve apostles who are chosen as special witnesses of Christ to all the world. The Quorum of the Twelve Apostles becomes the presiding body of the Church in the event of the death of the prophet, until a new president of the Church is chosen and ordained.

Bishop

A man who has been ordained and set apart as the presiding high priest for a ward, or congregation. He has overall responsibility for ministering the temporal and spiritual affairs of the congregation.