2022
Why We Pay Tithing
December 2022


“Why We Pay Tithing,” Liahona, Dec. 2022.

Gospel Basics

Why We Pay Tithing

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stacked coins

Members of The Church of Jesus Christ of Latter-day Saints give one-tenth of their income to the Church. This is called tithing. The money is used to carry out the work of the Church throughout the world.

What Is Tithing?

One of God’s commandments is to pay tithing, which is one-tenth of our income, to His Church. When we pay tithing, we show our gratitude to God for our blessings. We show that we trust in the Lord and that we are willing to obey Him in all things.

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people bringing goods to Melchizedek as payment of tithing

Melchizedek—Keeper of the Storehouse, by Clark Kelley Price

Old Testament Teachings

God’s people have paid tithing since Old Testament times. For example, Abraham paid tithes (see Genesis 14:18–20). The law of tithing was also taught by ancient prophets, including Moses and Malachi (see Leviticus 27:30–34; Nehemiah 10:35–37; Malachi 3:10).

Restoration of the Law of Tithing

In 1838, the Prophet Joseph Smith asked the Lord how Church members should pay tithing. The Lord’s answer is recorded in Doctrine and Covenants 119, which says that members should give one-tenth of their interest to the Church (see verse 4). Church leaders have taught that “interest” means income.

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people shaking hands while one passes an envelope to the other

Photograph by Jamie Dale Johnson

How to Pay Tithing

We can pay tithing by filling out the online donation form at donations.ChurchofJesusChrist.org. Or we can fill out a paper form and give the money to a member of the bishopric or branch presidency. All the money is sent to Church headquarters, where Church leaders (the First Presidency, Quorum of the Twelve Apostles, and Presiding Bishopric) prayerfully decide how it will be used.

Blessings

The Lord has promised that those who pay tithing will be blessed temporally and spiritually. Tithing also blesses all of God’s children with the opportunity to learn of Him and grow in the gospel.

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Salt Lake Temple

How Tithing Funds Are Used

Tithing money is used to build up the Lord’s Church throughout the world. This includes building temples and other Church structures, printing scriptures and other materials, funding Church-owned schools, and helping with family history and missionary work.

Tithing Declaration

Once a year, Church members meet with their bishop (or branch president) to tell him if they are full-tithe payers.

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