THE DOCTRINE AND COVENANTS
SECTION 119
Revelation given through Joseph Smith the Prophet, at Far West, Missouri, July 8, 1838, in answer to his supplication: “O Lord, show unto thy servants how much thou requirest of the properties of thy people for a tithing.” HC 3: 44. The law of tithing, as understood today, had not been given to the Church previous to this revelation. The term “tithing” in the prayer just quoted and in previous revelations (
64: 23;
85: 3;
97: 11) had meant not just one-tenth, but all free-will offerings, or contributions, to the Church funds. The Lord had previously given to the Church the law of consecration and stewardship of property, which members (chiefly the leading elders) entered into by a covenant that was to be everlasting. Because of failure on the part of many to abide by this covenant, the Lord withdrew it for a time, and gave instead the law of tithing to the whole Church. The Prophet asked the Lord how much of their property he required for sacred purposes. The answer was this revelation.
1 V
ERILY, thus saith the Lord,
I require all their surplus property [ What Was Meant by Surplus Property? In 1882 Elder Franklin D. Richards stated: “Let us consider for a moment this word ‘surplus.’ What does it mean when applied to a man and his property? Surplus cannot mean that which is indispensably necessary for any given purpose, but what remains after supplying what is needed for that purpose. Is not the first and most necessary use of a man’s property that he feed, clothe and provide a home for himself and family? This appears to be the great leading object for which we labor to acquire means, and as, until the time that this revelation was given, all public works and raising of all public funds had been by consecration, was not ‘surplus property,’ that which was over and above a comfortable and necessary subsistence? In the light of what had transpired and of subsequent events, what else could it mean? Can we take any other view of it when we consider the circumstances under which it was given in Far West in July, 1838? “I have been unable in studying this subject to find any other definition of the term surplus, as used in this revelation, than the one I have just given. I find that it was so understood and recorded by the Bishops and people in those days, as well as by the Prophet Joseph himself, who was unquestionably the ablest and best exponent of this revelation.” (In Journal of Discourses, 23:313.) President Joseph Fielding Smith explained: “In more recent times the Church has not called upon the members to give all their surplus property to the Church, but it has been the requirement according to the covenant, that they pay the tenth. It is remarkable how many excuses can be made and interpretations given as to what constitutes the tenth, by many members of the Church. It is written, however, that as we measure it shall be measured to us again. If we are stingy with the Lord, he may be stingy with us, or in other words, withhold his blessings. Then again, we have those among us who are hoping for the coming of the law of consecration thinking that in that day they are going to profit by the equalizing of the wealth of other members of the Church. It is definitely true, however, that all those who will not obey the law of tithing, will not be entitled to enter into the covenants of consecration, but when the day comes for the establishing of Zion and the redemption of the earth, such people will find themselves removed.” (Church History and Modern Revelation, 2:92.) ] to be put into the hands of the bishop of my church in Zion,
[ remnant of the Law of Consecration instituted in D&C 42:32-35, which has since been dropped ]
2 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.
3 And this shall be the beginning of the tithing of my people.
[ What Is the Purpose of the Law of Tithing? Elder Orson F. Whitney explained: “The Law of Tithing was given to supersede, for the time being, a greater law known as the Law of Consecration [D&C 42:30–42], the object of which was and is to sanctify the Lord’s people and ‘prepare them for a place in the celestial world’ (D&C 78:7). To that end it was designed to do away with selfishness, greed, pride, envy, poverty, and all the ills that spring from such conditions. For none of these things can be admitted into the kingdom of heaven. It was to institute an order of equality and consequent unity, in which every man, employed at that for which he was best fitted, would be ‘seeking the interest of his neighbor and doing all things with an eye single to the glory of God’ [D&C 82:19]. . . . A brave attempt to practise it was made by the Latter-day Saints, soon after this Church was organized. But they lacked experience, and did not completely rise to the occasion. Selfishness within, and persecution without, prevented a perfect achievement. So the Lord withdrew the Law of Consecration [see D&C 105], and gave to his people a lesser law, one easier to live, but pointing forward, like the other, to something grand and glorious in the future. That lesser law, the Law of Tithing, is as a schoolmaster, a disciplinary agent, to bring the Saints eventually up to the practise of the higher law, and meanwhile to keep their hearts open for its reception when it returns. Those who obey the Law of Tithing will be prepared to live the Law of Consecration. Those who do not obey it will not be prepared. That is the whole thing in a nut shell.” (In Conference Report, Apr. 1931, pp. 65–66.)]
4 And after that,
those who have thus been tithed shall pay one-tenth of all their interest annually ;
[ The ancient (cf. Gen. 14:17-20, Lev. 27:30-32, Hebr. 7) Law of Tithing as a tenth of all increase What Is an Honest Tithing? Elder John A. Widtsoe explained: “Tithing means one-tenth. Those who give less do not really pay tithing; they are lesser contributors to the Latter-day cause of the Lord. Tithing means one-tenth of a person’s income, interest, or increase. The merchant should pay tithing upon the net income of his business, the farmer upon the net income of his farming operations; the wage earner or salaried man upon the wage or salary earned by him. Out of the remaining nine-tenths he pays his current expenses . . . etc. To deduct living costs . . . and similar expenses from the income and pay tithing upon the remainder does not conform to the Lord’s commandment. Under such a system most people would show nothing on which to pay tithing. There is really no place for quibbling on this point. Tithing should be given upon the basis of our full earned income. If the nature of a business requires special interpretation, the tithepayer should consult the father of his ward, the bishop.” (Evidences and Reconciliations, 2:86.)] and this shall be a standing law unto them forever, for my holy priesthood, saith the Lord.
5 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 properties, [ This sounds like a free use of the word tithe here as in verse one it says "I require all their surplus property". So is this this tithe of 10% on their surplus property? Or is the tithe all of their surplus property? ] and shall observe this law, or
they shall not be found worthy to abide among you. [ This is the minimum law then. ]
6 And I say unto you,
if my people observe not this law,
[ Not only does disobedience influence one’s blessings now, but it also affects one’s future eternal inheritance. Elder Melvin J. Ballard gave this counsel: “Do we not hope and expect to have an inheritance in the celestial kingdom, even upon this earth in its redeemed and sanctified state? [D&C 88:25–26; 130:9.] What are the terms under which we may obtain that inheritance? The law of tithing is the law of inheritance. It leads to it. No man may hope or expect to have an inheritance on this celestial globe who has failed to pay his tithing. By the payment of his honest tithing he is establishing a right and a title to this inheritance, and he cannot secure it upon any other terms but by complying with this and other just requirements; and this is one of the very essential things.” (In Conference Report, Oct. 1929, p. 51.) ] to keep it holy, and
by this law [ Those who pay 10%(the tithe) on their surplus or is it all of the surplus is what they are tithed? For more details see the notes at the end of this section. ] sanctify the land of Zion unto me, [ I would think that paying only 10% of your surplus is a pretty high ranking for such a small amount. So does this incline us to believe that it is all of their surplus for which he is asking as the tithe since doing so will sanctify them. ] 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.
7 And this shall be an ensample [ Section 119 established the principle of tithing as an “ensample” for all the stakes of Zion (D&C 119:7; see Notes and Commentary on D&C 98:38 for a definition of the word ensample). President Joseph F. Smith testified: “By this principle (tithing) the loyalty of the people of this Church shall be put to the test. By this principle it shall be known who is for the kingdom of God and who is against it. By this principle it shall be seen whose hearts are set on doing the will of God and keeping His commandments, thereby sanctifying the land of Zion unto God, and who are opposed to this principle and have cut themselves off from the blessings of Zion. There is a great deal of importance connected with this principle, for by it it shall be known whether we are faithful or unfaithful.” (Gospel Doctrine, p. 225.)
President Kimball was in an area once teaching at a state conference when a sister an older lady come up to him and she asked him she said do I have to pay my tithing and he said I thought that was an interesting question to be asking and I said to her sister why would you ask me that and so she explained all of her financial problems and finally he concluded to her by saying sister I don't think I've ever heard anything like that if this was my church you would never have to pay your tithing again but it's not my church and the answer to your question is yes you must pay your tithing. ] unto all the stakes of Zion. Even so. Amen.
[ Historical Material Pertaining to Doctrine & Covenants 119 On 8 July 1838 Joseph Smith and others inquired of the Lord, saying, "O Lord, show unto thy servants how much thou requirest of the properties of thy people for a tithing." The language of this revelation makes it clear that "tithing" did not simply connote ten per cent, but contribution. The proposed tithing of 1837, the language of section 119, and the history of the period affirm that this revelation was establishing the requirements of the law of consecration as it was then understood. To "be tithed" was to comply with the requirements of the law of consecration a one-time donation of one's "surplus" properties (i.e., real and personal properties that could be reasonably sacrificed), and subsequently, ten per cent of one's "interest" (i.e., profits). The 1833-1838 phase of the law of consecration (essentially devoid of deeded stewardships) was characterized by a contribution of surplus (real and personal) property. Because times were meager and members could exercise discretion in assessing their "surplus," the collection of an absolute ten per cent of one's profits was seen as necessary for the economic survival of the Church. Concerning section 119 and the consecration of surplus properties, Brigham Young later stated, When the revelation [was] given in 1838, I was present, and recollect the feelings of the brethren. A number of revelations were given on the same day. The brethren wished me to go among the Churches, and find out what surplus property the people had, with which to forward the building of the Temple we were commencing at Far West. I accordingly went from place to place through the country. Before I started, I asked brother Joseph, "Who shall be the judge of what is surplus property?" Said he, "Let them be the judges themselves.... [I found] upon asking them about their surplus property, most of the men who owned land and cattle would say, "I have got so many hundred acres of land, and I have got so many boys, and I want each one of them to have eighty acres, therefore this is not surplus property. [Journal of Discourses, 2:306] (Lyndon W. Cook, The Revelations of the Prophet Joseph Smith) ]