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