Doctrine & Covenants Lesson # 17
“The Law of
Tithing and the Law of the Fast”
Introduction
These two laws encompass so much that I feel we will not
be able to cover both in class, and yet they are connected, in the same way
that the law of obedience is tied to the law of sacrifice. And maybe, perhaps
since they are given to us in different stages of our spiritual progression,
the one set is a higher version of the other? Just a thought. Our sacrifice in
obedience to the revelations on fasting and tithing, enables us to progress
spiritually and, in a pure way, serve our fellow beings.
I was visiting with one of the youngest members of the
Ward who was expounding to me the relative merits of having Prime membership
with a certain online retailer and the effect of sales tax. I was frankly
astounded at this young person’s grasp of what, when I was his age, (a) didn’t
exist, for one, and (b) involved a branch of mathematics that was years ahead
in my curriculum. And then it occurred to me that understanding percentages is
pretty critical once you learn about tithing. But what isn’t a mathematically
sound premise is that found in 3 Ne 24:10:
“Bring ye all the tithes into the
storehouse, that there may be meat in my 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.
1. The Lord has commanded us to pay
tithing. He has promised great blessings to those who obey this commandment.
Elder Hales, citing D&C 119:3–4 tells us:
The law of tithing prepares us to live
the higher law of consecration—to dedicate and give all our time, talents, and
resources to the work of the Lord. Until the day when we are required to live
this higher law, we are commanded to live the law of the tithe, which is to
freely give one-tenth of our income annually.[1]
Now we talked about the law of consecration
a couple of weeks ago, and in the introduction I likened the laws of tithing
and fasting to those of obedience and sacrifice, but here is Elder Hales going
farther and showing us that they all lead to consecration. Spiritual
progression.
I don’t want to fall into the trap of
interpreting what “one-tenth of [our] interest annually” means. As with many
commandments, personal revelation will guide us. Rather, I am going to post the
quote from Elder John A. Widtsoe found in the manual:
The tithe-payer establishes communion
with the Lord. This is the happiest reward. Obedience to the law of tithing, as
to any other law, brings a deep, inward joy, a satisfaction and understanding
that can be won in no other way. Man becomes in a real sense a partner, albeit
a humble one, with the Lord in the tremendous, eternal program laid out for
human salvation. The principles of truth become clearer of comprehension; the
living of them easier of accomplishment. A new nearness is established between
man and his Maker. Prayer becomes easier. Doubt retreats; faith advances;
certainty and courage buoy up the soul. The spiritual sense is sharpened; the
eternal voice is heard more clearly. Man becomes more like his Father in Heaven
(in Deseret News, 16 May 1936,
Church Section, 5).
There is of course a proviso, found in
this scripture chain:
We touched on D&C 59:21 last week.
Sometimes it is necessary to realize that there are serious consequences to
taking His laws lightly, once we have received them. On that scripture, Elder
Cook said,
We are unaware of hosts of blessings
that we receive from day to day. It is extremely important that we have a
spirit of gratitude in our hearts.[2]
So why do we pay tithing and is there a disconnect between those reasons
and why we should pay tithing? My
young friend has probably learned to pay tithing because he knows it is the
right thing to do and in anticipation of blessings that will come as a result
of obedience to this law. And there is nothing wrong with that, but remember
the Lord said, “If you love me, keep my commandments” (John 14:15). So our
obedience is a sign of our love for Him.
The manual tells us that Elder
Joseph B. Wirthlin said that “the payment of tithing has less to do with
money, but more to do with faith” (Ensign,
May 1990, 32).What does that mean? I am throwing a lot of questions at you
today, but they are ones that I want to think about this week.
As a postscript and a segue into a
discussion on fasting and offerings, here is what Oaks said about the
distribution of tithing funds:
[Tithing] funds are spent to build and
maintain temples and houses of worship, to conduct our worldwide missionary
work, to translate and publish scriptures, to provide resources to redeem the
dead, to fund religious education, and to support other Church purposes
selected by the designated servants of the Lord (Ensign, May 1994, 35).
2. The Lord has commanded us to fast
and to pay generous fast offerings.
OK, so in the church I came from, way
back in the Dark Ages, a member of the
congregation would come round as the sacrament was being prepared to accept the
offerings from those present. If you were a regular, you could get a little
envelope to put your contribution in so it would not be conspicuous. If you
were a casual visitor, you put money in. Parishes do not get rich from this practice!
And, like many other practices, it is an “interpretation” if you will of the
law of tithing. But, the law of the fast and offerings is something that was
restored. Those funds are used for a different purpose than tithing funds. Elder
Perry tells us:
The law of the fast has three great
purposes. First, it provides assistance to the needy through the contribution
of fast offerings, consisting of the value of meals from which we abstain.
Second, a fast is beneficial to us physically. Third, it is to increase
humility and spirituality on the part of each individual.[3]
President Hinckley adds:
Think … of what would happen if the
principles of fast day and the fast offering were observed throughout the
world. The hungry would be fed, the naked clothed, the homeless sheltered. Our
burden of taxes would be lightened. The giver would not suffer but would be
blessed by his small abstinence. A new measure of concern and unselfishness
would grow in the hearts of people everywhere” (Ensign, May 1991, 52–53).
I hope you have time to look at the
additional material to see how the revelations on tithing and fasting came
about and the impact they had.
Additional resources for this lesson
- “The
Tithing of My People”: This article gives context for the
revelations included in Doctrine and Covenants 119 and 120.
- “Far
West and Adam-ondi-Ahman”: This article discusses the place and time
in which the revelations now found in Doctrine and Covenants 115–17
were received.
- “Ministry
of Lorenzo Snow: Leading the Church Out of Financial Bondage”: This
two-minute video discusses President Snow’s teachings on tithing in St.
George, Utah.
- “Teachings
of Heber J. Grant: The Lord’s Law of Financial Success”: This
two-minute video discusses President Grant’s teachings on tithing, fast
offerings, and debt.
