In modern times the Prophet Joseph Smith prayed, "O Lord, show unto thy servants how much thou requirest of the properties of thy people for a tithing" (D&C 119, section introduction). The Lord answered: "This shall be the beginning of the tithing of my people. 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" (D&C 119:3-4).

A tithe is one-tenth of our increase. This means that we give one-tenth of all we earn before we pay for our own needs such as food, clothing, and shelter. If our increase is in the form of flocks, herds, or crops rather than money, we give one-tenth of those things (see Leviticus 27:30-32).

The First Presidency has explained that "one-tenth of all their interest annually" refers to our income (see First Presidency letter, Mar. 19, 1970).

As members of the Church, we give tithing and other offerings to the Lord in money, goods, and time.


Additional Scriptures

• 2 Chronicles 31:5-6, 12; Nehemiah 10:37-38 (children of Israel paid tithing)
• 3 Nephi 24:8-10 (will a man rob God?)