In the New Testament is the account of the widow who cast into the treasury two mites while many of the rich cast in much. Jesus told His disciples that the widow had cast in more, "For all they did cast in of their abundance; but she of her want did cast in all that she had, even all her living" (see Mark 12:41-44).
Obedience to the law of tithing is a measure of faith, not wealth. For the most part, obedience to this law has little to do with money. At the April 1990 general conference, President Gordon B. Hinckley said: "The payment of tithing is simply a faithful response to a commandment of the Lord. It is a mark of obedience to the divine will. Furthermore, long observation has shown that the faithful and honest payment of tithing is an indicator of faithfulness in other matters."
In December, Church members attend tithing settlement, meeting with their bishops or branch presidents to make an accounting of their contributions. Included in the summary of tithing donations is a listing of other contributions or offerings to the Church during the year. Among such donations are fast offerings, missionary fund, Book of Mormon fund, Perpetual Education Fund, humanitarian aid and "other."
Paying our tithes and offerings is one of the highest privileges we have as members of the Church. In essence, we enter into a sort of financial partnership with the Lord as we add monetary contributions to our labors and literally help build and sustain His kingdom here on earth and put into effect His work and will among His children.
We have before us recent and powerful examples of how the Church uses financial contributions. One is the unmatched pace of building temples. We now have 122 such sacred edifices in operation, and others are under construction or announced. Each person who has paid an honest tithe should feel immense gratitude, pleasure and humility for having had the opportunity to be part of such an important building project.
An example of how the Church uses financial resources stemming from contributions is the relief sent to various parts of the world in the aftermath of disasters during the past year. Tsunamis, hurricanes, floods, droughts, earthquakes and fires wreaked havoc, took lives, caused injuries, fomented diseases and destroyed property.
Thousands of Latter-day Saints volunteered time, labor and resources to help victims of these and other disasters. Whether preparing hygiene, first aid or newborn kits, or making quilts and blankets for delivery through the Church Humanitarian Center, or volunteering on the site of a disaster, or contributing to fast offering and Church humanitarian funds, Church members have made, and continue to make, life a little bit easier for untold numbers of people.
The Church has sent thousands of tons of relief supplies and made available millions of dollars to help relieve suffering and rebuild lives in various parts of the world.
When we contribute to the humanitarian aid fund, our hearts and minds can be at peace as we know that one hundred percent of our donations go to help people who are in need, that none goes for administrative or other costs.
We also help people nearer home as we make fast offering donations. While funds earmarked for humanitarian aid are for use through Church headquarters and cannot be accessed by bishops and branch presidents, fast offering funds can be used at their discretion. A fast offering is generally the cost of two meals skipped in a 24-hour period during the monthly fast. We are encouraged to be generous in our fast offerings.
Nurturing souls is as crucial in building the Lord's kingdom as is giving food to the needy. Therefore, contributions to the missionary fund, whether on the local or general Church level, are put to good use. While most missionaries in the Church pay their own way to serve, especially in developing countries many simply are unable to amass financial resources that would allow them to devote full-time service. Untold numbers of people have been taught the gospel because funds were made available to send into the field missionaries who, without such contributions, would have been unable to serve.
As we responded to the First Presidency's invitation to read the Book of Mormon by the end of the year, certainly we have been touched by the powerful testimony it proclaims of the Savior and His gospel message. Through contributions to the Book of Mormon fund, we can help missionaries place this invaluable book into the hands of others.
Yes, this is the season of giving. Although we pay tithing and make other contributions throughout the year, the month of December is when we make an accounting to the Lord on how we have used the resources with which He has entrusted us.
