The Scriptural and Official Meaning of Tithing

© Sarony

Introduction – It is Not 10% of Gross

1. Three General Conferences of the Church of Jesus Christ of Latter-day Saints have included speeches dedicated to tithing. Jeffery R. Holland delivered a speech in the October, 2001 Conference. Earl C. Tingey delivered a speech in the April, 2002 Conference. And Robert D. Hales delivered a speech in the October, 2002 Conference.

Each of them, on an escalating scale, may have influenced Mormons to think they must pay a tithe on their gross incomes. They don’t.

All inspired latter-day pronouncements on the amount to be tithed, must be in harmony with each other. Otherwise, there is no inspiration.

In sections 2 and 3 of this essay, I will discuss official Mormon scripture and policy, respectively. In section 4, I will review pertinent statements by Holland, Tingey, and Hales, respectively, in view of official Mormon scripture and policy.

What they said, in light of official Mormon scripture and policy may appear deceptive.

1a. Various historical tithing schemes have been discussed in scholarly works. All inspired latter-day pronouncements regarding what exactly is tithed, must be in harmony with each other. Otherwise, they are not inspired. The scope of this essay is directed to official LDS scriptural passages and current official pronouncements from the church.

The Scriptural Meaning of “Interest” is Excess and Surplus Income

2. The meaning of what is tithed can be ascertained from Mormon scripture.

2a. The oldest known Mormon expression of tithing is in the Book of Mormon. In Alma (1828-1829) it appears that Abraham paid “tithes of one-tenth part of all he possessed.” Joseph Smith would shed more light and knowledge on this passage later, to clarify that Abraham paid a one-tenth part of his excess (see paragraph 2b). In 3 Nephi 24, Malachi 3 is quoted. There is no definition of tithing in this passage.

2b. Apparently, the first scriptural definition of what exactly is tithed, was given by Smith in his inspired translation (“Joseph Smith Translation” or “JST”) of Genesis 14 (about 1830, see D&C 37:1), which included new verses. Verse 39 states:

“Wherefore Abram paid unto him tithes of all that he had, of all the riches which he possessed, which God had given him MORE THAN HE HAD NEED.” (Emphasis added.)

One could make the argument that Abram paid tithes of all he had, period. But that conclusion is not in harmony with other modern-day passages. (See paragraphs 2d and 2e, and paragraph 4, Comment 6). One could also make the argument that the phrase "more than he had need" is an incidental reference to God's abundant blessings to Abram, and not a reference to a tithe of the amount more than he had need. But that interpretation requires semantic gymnastics that takes out of context, the phrase "more than he had need".

The passage in Genesis 14 therefore refers to a tithe on excess. The passage can be found in the Quadruple Combination, on page 798, after the Bible Dictionary, in the section JOSEPH SMITH TRANSLATION. Although the church avoids several of Smith's translations in the JOSEPH SMITH TRANSLATION, the church has included this one in its official and current book of scripture as authoritative commentary.

The passage in Alma can be harmonized with the passage in Genesis, only if the one-tenth part is one tenth of the amount “more than [Abram] had need.”

2c. Several passages were produced in the Doctrine & Covenants (D&C). But they did not provide a definition of what is tithed. They are D&C 64:23 (1831), 85:3 (1832), and 97:11-12 (1833).

2d. Finally, a definition for the modern church was produced. In D&C 119:3-4 (1838), it states:

“And after that, those who have been thus tithed shall pay one-tenth of all their INTEREST annually; and this shall be a standing law unto them forever, for my holy priesthood, saith the Lord.” (Emphasis added.)

To emphasize what is to be tithed, verse 5 speaks to the Saints who were gathering, “all those who gather to the land of Zion shall be tithed of all their SURPLUS properties, and shall observe this law, or they shall not be found worthy to abide. . . .” (Ibid. Emphasis added.)

For verses 4 and 5 to be harmonious, INTEREST and SURPLUS must have common meaning.

2e. A review of pertinent dictionary definitions for INTEREST include (1) right, title, or legal SHARE in something, (2) the PROFIT in goods or money that is made on invested capital, and (3) an EXCESS or bonus beyond what is expected or due.

All three definitions of INTEREST are in harmony with the passage describing Abram: “all the riches which he possessed (legal SHARE), which God had given him more than he had need” (PROFIT, EXCESS). (Genesis 14:39 JST). Therefore, the D&C 119 expression of a tithe on INTEREST or a tithe on SURPLUS, as defined, is in harmony with what Smith meant when he wrote Genesis 14:39, supra.

The Official Meaning is 10% of Excess; found in “I Have a Question”, “A Statement of the First Presidency”, and “The General Handbook”

3a. In the April 1974 Ensign, Bishop Victor L. Brown repeated a 1970 Statement of the First Presidency. The meaning of tithing on excess has not changed if one reads this statement in light of Smith’s two scriptural definitions, set forth in paragraphs 2b and 2d, supra. Here is an extract of Brown’s “I Have A Question”:

”My wife and I want to fully obey the Lord’s commandment to pay tithing, but we are confused as to what figure we should base our tithing on. Can you help us?

Bishop Victor L. Brown, Presiding Bishop of the Church.

Since we learn in the Book of Mormon that Abraham paid his tithing to Melchizedek, we know the law of tithing was lived in ancient times. This law was reestablished in the Church in this dispensation through a revelation to the Prophet Joseph Smith at Far West, Missouri, on July 18, 1838, as recorded in the Doctrine and Covenants, section 119, verses 3-4:

“And this shall be the beginning of the tithing of my people.
“And after that, those who have been thus tithed shall pay one-tenth of all their interest annually; and this shall be a standing law unto them forever, for my holy priesthood, saith the Lord.” D&C 119:3-4.

”On March 19, 1970, the First Presidency sent the following letter to presidents of stakes and missions, bishops of wards, and presidents of branches in answer to the question,
“What is a proper tithe?”
“For your guidance in this matter, please be advised that we have uniformly replied that the simplest statement we know of is that statement of the Lord himself that the members of the Church should pay one-tenth of all their INTEREST annually, which is understood to mean income. NO ONE IS JUSTIFIED IN MAKING ANY OTHER STATEMENT THAN THIS. We feel that every member of the Church should be ENTITLED TO MAKE HIS OWN DECISION as to what he thinks he owes the Lord, and to make payment accordingly.” (End of quote from the March 19, 1970 letter.)

"At the close of each year, each member of the Church has the responsibility of attending tithing settlement with his bishop. At this time, each member has the opportunity to declare whether he is a full, part, or non-tithe payer. The payment of tithing is A MATTER BETWEEN THE INDIVIDUAL AND THE LORD. The bishop is merely the Lord’s servant who receives and accounts for the contribution.
The Lord has promised that he will open the windows of heaven to those who pay their tithes and offerings. (Quotation of Malachi: 3:8-10).

“When one has been completely honest with the Lord, a feeling of peace and tranquility enters his heart and he knows that he is a full tithe payer.
Pay your tithing on the basis on which you wish to be blessed." (End of Victor Brown Quote. Emphases added.)

If “every member of the Church should be entitled to make his own decision as to what he thinks he owes the Lord, and to make payment accordingly” (March 19, 1970 First Presidency Letter), how can every member do that if Holland, Tingey, and Hales told the faithful to pay 10 percent of their gross, or their net for that matter?

3b. The General Handbook of Instructions quotes from the March 19, 1970 letter from the First Presidency as its definition of what is tithed. Here is a portion of the General Handbook of Instructions from that section:

Definition of Tithing
The First Presidency has written: “The simplest statement we know of is the statement of the Lord himself, namely, that the members of the Church should pay ‘one-tenth of all their interest annually, which is understood to mean income. No one is justified in making any other statement than this.’ ” (First Presidency letter, 19 Mar. 1970; see also D&C 119:4).

Because the General Handbook of Instructions quotes the 1970 letter from the First Presidency, the 1970 letter remains the official written policy on tithing.

But even the First Presidency statement fails to define "INCOME". Hence, one must look to the scriptures for a definition. They state INTEREST income (D&C 119:4), which means excess or SURPLUS income (D&C 119:5) MORE THAN [THE TITHE PAYER] HAS NEED (Genesis 14:39, JST).

Continued tomorrow...