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Doctrine and Covenants 119 was one of five revelations given to the Prophet on Sunday, July 8, 1838.1 The five revelations all dealt with the reorganization of Church leadership and concerns over Church finances. Many of the revelations in the Doctrine and Covenants involve the questions of how to conduct Church finances and how to build the kingdom while providing for the poor. In answer to these questions, Doctrine and Covenants 42, designated as the “Law of the Church,” was received in 1831 and explained the basic principles of the law of consecration. Church members attempted to follow these principles as they settled in Missouri, but the failure of many of the early Saints to fully live the law of consecration led to their expulsion from Jackson County in 1833 (Doctrine and Covenants 101:2–6).
A string of severe financial setbacks made it difficult to fully implement the law of consecration and to provide for the financial needs of the Church. The expulsion of the Saints from Jackson County, the march of Zion’s Camp, the construction of the Kirtland Temple, and the failure of the Kirtland Safety Society all stretched Church finances to their limits. The Kirtland apostasy forced most of the remaining faithful Saints in Ohio to emigrate to Missouri. In December 1837 a Church committee composed of Edward Partridge, Isaac Morley, and John Corrill proposed that every head of household voluntarily donate a certain percentage of their net worth to assist in meeting Church needs. The committee initially proposed a “tithing” of 2 percent to meet the needs of the Church in 1838. The committee believed this new program would “be in some degree fulfilling the law of consecration.”2
As the Church reassembled at Far West, there was a renewed desire to find a way to live the law of consecration. Thomas B. Marsh reported that the Saints “seem[ed] to wish to have the whole law of God lived up to; and we think that the church will rejoice to come up to the law of consecration, as soon as their leaders shall say the word, or show them how to do it.”3 This desire to know how to live the law of consecration led to Joseph Smith seeking more revelation on the topic. In the early Church the term “tithe” was not always associated with the amount of 10 percent. Part of the purpose of Doctrine and Covenants 119 was to outline how much a “tithe” should be for the members of the Church. In the copy of the revelation found in Joseph Smith’s journal, the revelation is recorded in response to the question, “Lord, show unto thy servants how much thou requirest of the properties of thy people for a Tithing?”4
Doctrine and Covenants 119 was received within the framework of the law of consecration. It did not rescind or replace the law of consecration. Instead, it was intended to act as a financial law of sacrifice and a subset of the law of consecration. Doctrine and Covenants 119 was first included in the 1844 edition of the Doctrine and Covenants, prepared under the supervision of Joseph Smith.5
See “Historical Introduction,” Revelation, 8 July 1838–C [D&C 119].
1 Verily, thus saith the Lord, I require all their surplus property to be put into the hands of the bishop of my church in Zion,
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.
While Doctrine and Covenants 119 represents “the beginning of the tithing of my people” (D&C 119:3), it does not serve as the end of the law of consecration. Consecration is a holistic law that involves more than just temporal things; it encompasses all of an individual’s time, talents, and gifts to build up the kingdom of God. Latter-day Saints may not be asked to sacrifice all these things for the kingdom, but those who accept the sacred covenants of the temple signify their willingness to sacrifice these things if needed.
Tithing is a subset of the law of consecration. As one commentator has pointed out, “the great difference between the law of tithing [and the law of consecration] is that it [the law of tithing] requires the Saints to pay a tenth of their income before their expenses are met, not from their surplus after their needs have been satisfied.”6 Doctrine and Covenants 119 shows that tithing is not to be a temporary replacement for the law of consecration but a “standing law unto them forever” (D&C 119:4). When this revelation was received, Church members saw the law of tithing not as an inferior commandment to the law of consecration but as another iteration of it.7
Joseph Smith did later temporarily suspend the law of consecration in March 1840.8 However, records from the Nauvoo period show that Church members attempted to implement consecration there as well.9 When the Church relocated to Salt Lake City, Brigham Young oversaw several different efforts to implement the law of consecration, with varying degrees of success.10 The principles of consecration continues to evolve within the Church as the law continues to change to fit the needs and conditions of the Saints.11
4 And after that, those who have thus been 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.
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, and shall observe this law, or they shall not be found worthy to abide among you.
6 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 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 unto all the stakes of Zion. Even so. Amen.
Since the establishment of the law of tithing, many discussions have centered around the meaning of tithe and the Lord’s definition of “one-tenth of their interest annually” (D&C 119:4). Considering the Hebrew and Greek words in the Old and New Testaments that were translated as “tithe” or “tithing,” we find that all of them mean “a tenth” or “to give a tenth.” In addition, the English word tithe is taken from the Old English teogotha, or “tenth.”12 The 1828 dictionary of the English language compiled by Noah Webster gives the first definition of tithe as “the tenth part of anything.”13
As for the meaning of “all their interest annually,” Church leaders have defined this phrase multiple times to mean ten percent of our annual income. President James E. Faust taught, “The law of tithing is simple: we pay one-tenth of our individual increase annually. Increase has been interpreted by the First Presidency to mean income. What amounts to 10 percent of our individual income is between each of us and our Maker.”14 The current handbook of the Church quotes a 1970 letter from the First Presidency that reads, “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.”15
Whenever a Church leader asks, “Are you a full tithe payer?” the question is always between the individual and God. Because the law of tithing has been defined so many times in such simple terms, it is difficult to misunderstand. Endless questions over how to calculate one-tenth of our income, how income is measured, or what is owed to the Lord are beside the point. The question of tithing is a measure of personal integrity.
The implementation of the law of tithing did lead to one major adjustment to the law of consecration. Prior to 1838, individuals worked out stewardships and their surpluses with the assistance of a bishop, who acted as a judge in Israel (D&C 42:32). In an 1855 sermon, Brigham Young commented:
When the revelation which I have read [D&C 119] 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, for I care not if they do not give a single dime. So far as I am concerned, I do not want anything they have . . . Some were disposed to do right with their surplus property, and once in a while you would find a man who had a cow which he considered surplus, but generally she was of the class that would kick a person’s hat off, or eyes out, or the wolves had eaten off her teats.
Brigham added, “I mention these things to illustrate the feelings of many of the people, for they do not understand the spirit they are of. When a man wishes to give anything, let him give the best he has got.”16
Book
143 Chapters
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