--- title: Improvement Era description: Monthly periodical of the Mormon church, 1897 onward. This library holds the issues of November 1897 to December 1930. authors: - Preston, W. B. collections: - periodicals tags: - magazine - improvement-era periodical: Improvement Era volume: 2 number: 4 published: 1899-02 publisher: Young Men’s Mutual Improvement Associations publisher_place: Salt Lake City language: en type: magazine reference: 'Preston, W. B., "The Law of Tithing," *Improvement Era* 2, no. 4 (February 1899): 299–300.' source: url: https://archive.org/details/improvementera24unse transcription: Transcribed from the Internet Archive scan of each issue (the item for each issue is named in the issue's own source); unnumbered advertising leaves are omitted, printed page numbers are kept as page markers. identifier: improvementera24unse start_page: 299 end_page: 300 rights: status: public-domain basis: US publication 1930 or earlier (published 1899-02) source: https://archive.org/details/improvementera24unse publication_year: 1899 note: The Internet Archive item metadata carries a blanket "© Copyright by Intellectual Reserve, Inc." notice. The library owner judged it inapplicable because this issue was published in 1899, before 1931; a scan-level notice does not restore copyright. --- # The Law of Tithing THE LAW OF TITHING. BY W. B. PRESTON, PRESIDING BISHOP OF THE CHURCH. [The following question, answered by Bishop Preston, was received at the Era office with a request that it be answered through our pages. Thinking that the Presiding Bishop of the Church would be the most satisfactory person to answer such a question, it was referred to him and he wrote the brief article following. — Editors.] I beg to acknowledge receipt of the following query, respecting the interpretation of the law of tithing: "Mr. A.—contends that it is the law of tithing to pay one-tenth of all his earnings as an honest tithe to the Lord. Mr. B.— says not so: I must first pay my debts and take out my expenses of living, and then pay one-tenth of that which is left; which he claims is the real increase. One of our home missionaries also takes this view. Which is right—Mr. A.—or Mr. B.—? I understand that the law reads we should pay one-tenth of our interest annually; but does the word 'interest' mean increase as Mr. A.— contends, or as Mr. B.— construes the term?" The law to Israel was that the people should pay one-tenth of the products of the land, the fruit of the trees, of the herds and flocks, and in fact, one-tenth of all that they produced. In the revelation given to the Prophet Joseph Smith, the Lord required all the surplus property of the Saints, as a beginning of their tithing, and after that, "Those who had then been tithed shall pay one-tenth of their interest annually." During the days of Nauvoo, and while the temple was being built, and in the early history of Utah, the Saints were required to pay one-tenth of all they produced, one-tenth of all that was accumulated by their industry, and laboring men usually worked one-tenth of their time on the temple, which was credited to them as their tithing. We have been endowed with different gifts, and various degrees of ability, by which we may surround ourselves with the necessities and comforts of life. God, our Father, through our Elder Brother Jesus Christ, has permitted us to enjoy the fruits of the earth, and tempered the elements for our good. All the mental and physical powers which we possess are his gifts to us. It might be said, as a capital stock, for which he requires one-tenth of all we produce or earn, whether it be on the farm, in the office, or any other occupation. The other nine-tenths is for our personal use. The Lord has said in the revelation to the Prophet Joseph Smith, that "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." The Lord further says, through his servant Malachi, "Bring ye all the tithes into 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 to receive it." There is no law given through which we can receive so many of the blessings of heaven and earth, as through obedience to the law of tithes and offerings. A.— is correct. One-tenth of all his earnings is an honest tithe to the Lord. B.—is in error, and cannot be sustained by the spirit and tenor of the revelation recorded in Section 119, in the book of Doctrine and Covenants.