“Tithing,” Friend, Oct. 1987, 22
1 The Lord told Joseph Smith and the Saints in Kirtland, Ohio, that they should pay tithing. Later, in Far West, Missouri, Joseph prayed to Heavenly Father to find out how much tithing was required of them. The Lord revealed to Joseph that the Saints should pay one-tenth of all their income for tithing.
2 If a person earned ten cents, one penny was to be paid for tithing. And if a person earned one hundred dollars, ten dollars were to be contributed for tithing.
3 The Saints could also pay tithing “in kind” on the crops that they harvested, on the livestock that they raised, and on the other items or products that they produced.
4 Some tithing money is used to help needy members of the Church buy necessities such as food and clothing.
5 Tithing money is used to build temples and meetinghouses, to help with missionary work, and do many other important things.
6 Tithing is given to the bishop or branch president, and he, in turn, sends the tithing to Church headquarters, where it is decided how the tithing is to be used.
7 Heavenly Father promised wonderful blessings to those who pay their tithing. Those who do not pay tithing do not receive the same blessings as those who do. The Bible says that people who do not pay tithing are robbing God, for everything belongs to Him.