"Tithing is a test of faith with eternal blessings," Elder Robert D. Hales of the Quorum of the Twelve declared during the Saturday afternoon session.
"Tithing has been established in these latter days as an essential law for members of the Lord's restored Church," Elder Hales said. "It is one of the basic ways we witness our faith in Him and our obedience to His laws and commandments. Tithing is one of the commandments that qualifies us, by our faith, to enter the temple — the house of the Lord."
Continuing, Elder Hales explained that a strict observance of the law of tithing not only qualifies one to receive the higher, saving ordinances of the temple, but also it allows one to receive them on behalf of ancestors.
"Tithing develops and tests our faith. By sacrificing to the Lord what we may think we need or want for ourselves, we learn to rely on Him. Our faith in Him makes it possible to keep temple covenants and receive eternal temple blessings. . . .
"Tithing also teaches us to control our desires and passions for the things of the world. Payment of tithing encourages us to be honest in our dealings with our fellowmen. We learn to trust that what we have been given, through the blessings of the Lord and our own diligent efforts, is sufficient for our needs."
Tithing has purpose as a preparatory law, Elder Hales said. "The law of tithing prepares us to live the higher law of consecration — to dedicate and give all our time, talents and resources to the work of the Lord. Until the day when we are required to live this higher law, we are commanded to live the law of the tithe, which is to freely give one-tenth of our income annually."
The Lord promises abundant blessings for the payment of tithing, he continued. Some are temporal blessings, but, he explained, "the commandment to pay tithing requires temporal sacrifice, which ultimately yields great spiritual blessings."
After quoting Malachi 3:10, he asked, "Would any of us intentionally reject an outpouring of blessings from the Lord? Sadly, this is what we do when we fail to pay our tithing. We say 'no' to the very blessings we are seeking and praying to receive. If you are one who has doubted the blessings of tithing, I encourage you to accept the Lord's invitation to 'prove [him] . . . now herewith.' Pay your tithing. Unlock the windows of heaven."
In addition, Elder Hales explained, these blessings are poured out equally upon rich and poor alike. "Members who freely give a full 10 percent of their annual income receive all of the promised blessings of tithing, whether the amount is a widow's mite or a king's ransom."
Elder Hales described the way in which tithing is distributed in the Church. The Council on the Disposition of the Tithes, comprising the First Presidency, the Quorum of the Twelve and the Presiding Bishopric, determines the use of tithing, "Each member is aware of and participates in all the council's decisions. No decision is made until the council is unanimous. All tithing funds are spent for the purposes of the Church, including welfare — care for the poor and needy, temples, building and upkeep of meetinghouses, education, curriculum — in short — the work of the Lord."
Teach and encourage children to live the law of tithing, Elder Hales counseled. He spoke of the upcoming tithing settlements at the of the year with bishops. He encouraged those who have not been paying tithing to commit to their bishops to do so and prepare for the blessings of the temple.
"Do not procrastinate."
