Tithing

TITHING. BY GEORGE H. BRIMHALL, PRESIDENT OF THE BRIGHAM YOUNG UNIVERSITY. Historical Aspect. — Tithing is older than Israel. It was practiced by Abraham, who paid tithes to Melchizedek. Jacob's first contract, after leaving his father's house was with God, with whom he covenanted at Bethuel, saying, "And of all that thou shalt give, I will surely give a tenth unto thee." Tithing as a law and ordinance was known and practiced and neglected by ancient Israel. Through his prophet, Malachi, the Lord rebuked his people for neglecting the payment of their tithes. Christ recognized the existence of the law of tithing among the Jews, and commended it. Jesus rebuked the Scribes and Pharisees for neglecting judgment, mercy and faith, at the same time declaring they should not leave tithe paying undone (Matt. 23: 23). The law of tithing was known to the Nephites. Tithing is essentially a part of Christian civilization. THE LAW. Theological Aspect,— Tithing is a law of God to men with promises of rewards and punishments. God said to ancient Israel,

• A paper read at the Latter-day Saints Church School Convention , June,

250 IMPROVEMENT ERA. through Malachi, ' 'Bring ye all the tithes into the store house, that Paul said to the Hebrews, "They who receive the office of the there may be meat in mine house, that are of the sons of Levi priesthood have a commandment to take the tithes of the people, according to the law." Following is the revelation given to the Prophet Joseph Smith on this subject: Verily, thus saith the Lord, I require all their surplus property to be put into the hands of the bishop of the Church of Zion. For the building of mine house, and for the laying of the foundation of Zion, and for the priesthood, and for the debts of the presidency of my Church; And this shall be the beginning of the tithing of my people; And after that, those who have been tithed, shall pay one- tenth of all their interest annually; and this shall be a standing law unto them for ever, for my holy priesthood, saith the Lord. Verily I say unto you, it shall come to pass that all those who gather unto the land of Zion shall be tithed of their surplus property, and shall observe this law, or they shall not be found worthy to abide among you. And I say unto you 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 il may be most holy, behold, verily, I say unto you, it shall not be a land of Zion unto you; And this shall be an ensample unto all the stakes of Zion. Even so. Amen. In the above revelation, the use of the words "require" and "shall" leave no room for doubt that the revelation is mandatory. If tithing were a mere matter of privilege, or ethics, we might expect the use of other terms. Tithing is, first of all, one's surplus; and secondly, one tenth of his income thereafter. There is no room for quibbling on these points. The law makes no provision for a tithing that is less than George H. Brimhall.

TITHING. 251 one-tenth, either in quality or quantity. For an explanation of what one-tenth of one's interest means, we turn to the living oracles — the progressive constitution of the Church, whose decision is that one-tenth of one's interest means one-tenth of one's income. A part of one-tenth of one's income is a part tithing. TEMPORAL BLESSINGS. Through obedience to the law of tithing, we become the financial elect of God, or business partners with the Lord. If it is true that giving to the poor is lending to the Lord, then paying one's tithing is investing with the Lord. Jacob's covenant was a business contract with God. Was it not one of the elements of his business success? Is not the Lord's call to ancient Israel, to test tithing as a business venture, applicable to us as a people? The words of the Prophet Malachi were of such great importance that Jesus quoted them to the Nephites, declaring them to be the words of the Father, at the same time giving a command that they be written, after which he expounded them to the people on this continent: 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 enough to receive it. And I will rebuke the devourer for your sakes, and he shall not destroy the fruits of your ground, neither shall your vine cast her fruit before the time in the fields saith the Lord of Hosts" (Malachi 3: 10, 11. Also Book of Mormon, IIINephi24: 10, 11). SPIRITUAL BLESSINGS. Leaving the temporal blessings, which are not the greatest, we find tithing to be the best insurance against the worst of fires. The Lord declared to the Prophet Joseph that this is a day of tithing for his people, and that he that is tithed, shall not be burned at his coming (Doctrine and Covenants, sec. 64:23.) That burning may be subjective, objective, or both. The Lord said to Israel through Malachi, the prophet, ''And all nations shall call you^blessed, for ye shall be a delightsome land, saith the Lord of Hosts."

252 IMPROVEMENT ERA. The temple ordinances are placed within the reach of the tithe payer who is otherwise worthy of the blessings of the house of the Lord. While the living of any one law of the gospel adds to one's power to live and enjoy every other law, the living of no one law will secure salvation. Faithful tithe paying makes the humble wage earner and the drawer of large dividends, equal on the Lord's ledger. Each has fulfiled the law; neither has done more. While tithe paying alone is not sufficient to keep a man in the Church, yet he cannot retain his standing to the end without it. PENALTIES. Neglect of tithe paying lists a man on God's books as a robber. The Father asks the question, through his Prophet Malachi, "Will a man rob God? Yet ye have robbed me. But ye say, wherein have we robbed thee? In tithes and offerings." Should we not try to so live that in all our getting, neither God nor man can say, Ye robbed me to obtain it? The Lord declared to Joseph Smith, the prophet, the overthrow of those who polluted their inheritances, (Doc. and Cov., sec. 103: 14) We speak of tainted money, is not an untithed inheritance tainted? To the investigator, be he ever so earnest and desirous to come into the kingdom, rejection of the law of tithing is a bar to his entrance. The Lord declares that the names of such are not to be found on the records of his Church (Doc. and Cov. sec. 85: 3). To the non-tithe payer, the doors of the Temple are closed, and the privileges of sacred ordinances cut off. On what ground can one claim the right to be trusted with the most sacred spiritual privileges of the kingdom, when he is not true to his trust in material things. How can one claim the blessings of the Temple if he refuses to build and maintain it? Does not non-tithe-paying unfit a man for partaking of the sacrament of the Lord's Supper? "He that eateth and drinketh unworthily, eateth and drinketh damnation to himself." To be unworthy in this respect is to be conscious of one's conduct not being in harmony with the sacramental prayer, or one's part in the sacred ordinances not being a true representation of one's life. How can a member of the Church who is not willing to pay tithing partake of the bread, in which act he witnesses before God and

TITHIhG. 253 men that he is willing to keep the commandments of the Lord Jesus Christ? The sacred covenant entered into is found in the following prayer: 0 God, the Eternal Father, we ask thee in the name of thy Son Jesus Christ, to bless and sanctify this bread to the souls of all those who partake of it; that they may eat in remembrance of the body of thy Son, and witness unto thee, 0 God the Eternal Father, that they are willing to take upon them the name of thy Son, and always remember him, and keep his commandments which he hath given them, that they may always have his Spirit to be with them. Amen. Where is the worthiness of a non-tithe payer to partake of the water, when in so doing he witnesses unto God in the presence of his fellows that he does always remember the Lord Jesus Christ? Following is the prayer on the water: 0 God, the Eternal Father, we ask thee in the name of thy Son, Jesus Christ to bless and sanctify this water to the souls of all who drink of it; that they may do it in remembrance of the blood of thy Son which was shed for them; that they may witness unto thee, 0 God the Eternal Father, that they do always remember him, that they may have his Spirit to be with them. Amen. Is not non-tithe paying a serious forgetting of the Lord? Apostasy is the inevitable end of persistent non-tithe paying. The Lord has declared that those who abide not the law of tithing shall not be found worthy to abide among his Saints. Who can hope to make the Lord a liar? Formal action of excommunication for non-tithe paving may never come. The man may not be cut off, but he will die out. The steps of decay are usually these: (1) diminution in payment of tithes; (2) excuse-hunting that does not satisfy the soul; (3) cessation of tithe paying; (4) fault finding concerning the use of tithing one does not pay; (5) laxity in other duties; (6) general indifference concerning Church interests; (7) positive attitude against the work of the Lord . Every one may not go in just this order of retrogression, but the decline is sure and the end is certain. The Lord has declared it, and history has recorded it of individuals and communities. Sociological Aspect.— Tithe paying is the most equitable and natural distribution for public support. Behind it stands the principle enunciated by the Lord Jesus Christ, that "to whomsoever much is given, of him much shall be required." Tithing is an

254 IMPRO VEMENT ERA . income tax divinely assessed and paid as a free-will offering. The collection is free from all coercion, except such coercion as material, spiritual, social and psychological consequences may impose. The giving of the surplus on entering the Church, is of the highest sociological value, It is a sort of new financial birth. We all come into the physical world objectively equal. We enter the Church by baptism with equal spiritual privileges before us, each one with what he needs, but no surplus. We are tithed, and enter the Lord's financial realm relatively equal. Jesus evidently wished to impress this upon the young man who boasted of common ownership of moral wealth. Then the Master put him to the test of a financial leveling, a coming to the plane of needs, and this seeker of eternal life refused to be born into that life financially. His surplus owned* him, and he went away sorrowing. Compare the system of providing men according to their needs with that of providing them according to their "greeds." Tithing is a law of perfect financial liberty. Tithing to a believer is a debt of honor, the highest social and individual honor. Debts of honor are the first to be paid. The unsecured creditor is deserving first consideration. Mortgage bond debts are secured by the not-me. For debts of honor the me is the forfeiture. As a rule, men in the Church who will not pay their tithing, do not pay their debts. Tithe paying begets communitive confidence. J^alse to man, false to God, is true; but no more so than, true to God, true to fellowmen. 1 was once approached by a non-"Mormon" gentleman of considerable wealth, who made inquiries concerning the possibility of inducing a certain "Mormon" financier to handle thirty thousand dollars. I expressed the opinion that the person referred to made it a practice to handle his own money only. However, I made inquiries as to the foundation for the unbounded confidence which the stranger expressed in my "Mormon" friend. His reply was, "First, he is honest. I know this from the fact that he scrupulously pays his tithing. A man who is financially true to his God, whom he has not seen, will be true to his fellowman, whom he has seen.

TITHING. 255 "Secondly, there is no question as to his financial ability. He has worked his way up." "Yes " said I, "with the help of the Lord." I had occasion to discuss "Mormon" finances with a banker who had no religious affiliations with our people. In the course of our conversation, he said, "It is my experience that, among your people, a faithful tithe payer is a safe man to lend money to." Another testimony, that of an assessor, is to the effect that honest tithe payers are the most frank in listing their property, and as a class do the least grumbling about taxation. The paying of tithing prevents the growth of egotism in the giver, and guards against humiliation in the receiver. "How much tithing have you paid this year?" said a non-believer to his "Mormon" neighbor. "Two hundred dollars," was the reply. "You are a fool," said the skeptic; "I shall get more free advertising from the distribution of one beef and a few tons of coal at Christmas time than you will from the entire amount you pay." Now let us - examine the sociological effect on the individuals, in this case. One pays what he considers to be a divinely imposed obligation for the public good, the distribution of which is through what the receiver recognizes as a God-planned system of public benefaction. He is helped, and is grateful to the system and to its Author. He is under obligation to no individual. Man-praise is out of the question. In the other case, help is rendered in such a way as to feed the vanity of the giver, and place the receiver under obligation. Personal honor and praise is inevitable; gratitude for a system impossible. People who insist upon the distribution of their own tithing are either distrustful of the Lord's agents, or ultra-anxious concerning the getting of glory. Tithe paying, or the neglect thereof, cannot fail to affect the greatest of all social units, the family. Under the law of heredity, what will be the tendency in offspring where the parents are conscious of not dealing honestly with the Lord? On the other hand, what results may parents look for in the bearing and rearing

256 lUI'RO VEMENT ERA . of children under the consciousness of being fair and honest in their dealings with their Father in heaven? Psychological Aspect.— Tithing is a self-imposed obligation by the acceptance of the law. It is one of the most reliable guarantees against the "greeds." It prevents one from being owned by the external. The tithe payer owns his property, it does not own him. Tithe paying is a source of encouragement, in that it makes possible a feeling in each individual of a financial equality before God. It is a system of developing generosity, unalloyed by vanity. The persistency of the pressure of tithe paying brings into play ideas, emotions, and activities of fidelity, that give strength to character and endurance of nobility in the ego, or self. Tithing is one of the progressive activities demanding a living, increasing faith. It is an exercise of the faithfulness of the divine within to the divine without. It tests "and trains one's ability to stand at the post of honor with every opportunity to desert it. It builds up an individual acquaintance with God. It brings about a sort of comradeship with Divinity, which fosters a financial faith, and a necessary ideal feeling of ease — not an inactive ease, but an energetic ease. In the lexicon of the faithful tithe payer, there is no such word as penury. His self-reliance is so reinforced by his reliance on the Lord that his very spiritual, intellectual and financial attitude demands confidence and creates resources. By the gate, or seeking the welfare of the kingdom, is the only way to eternal possession and increase. Knowing through doing is more than a mere knowledge of; it is an acquaintance with. It is truth tested, it is light plus warmth. It is intellectual ascent transmuted by action into character fibre. The principle or law of tithing can only be partly known to the learner of the word. To know fully the doctrine, the work must be done. The law of laws from a Latter-day Saint point of view is stated by the Prophet Joseph Smith as follows: There is a law irrevocably decreed in heaven before the foundations of the world, upon which all blessings are predicated;

TITHING. 257 And when we obtain any blessing from God it is by obedience to that law upon which it is predicated (Doc. and Cov. sec. 130: 20, 21). We want blessings. We want this to continue to be a land of Zion unto us. We want to be Zion — the pure in heart. We want to succeed as a superior social unit . We want to prove by our lives that the gospel is a God-made plan to reach the highest joy for man. We want inheritances with unclouded titles. We want to maintain a school system that will place us as a community foremost in education. We want to be a city on a hill, a candle on a candlestick, that men seeing our good works may glorify our Father which is in heaven. We want to make history that will sublimely inspire posterity. Tithing is one of the laws upon which each of these blessings is predicated. Provo. Utah.