"I express my deepest gratitude for all the blessings of the gospel, especially that greatest of all gifts, the atoning gift of God's only Begotten Son. I know I can never repay heaven for any of this benevolence, but there are many ways I need to try to show my thankfulness. One of those ways is in the payment of tithes and free-will offerings."
Paying tithing is not a token gift that members somehow charitably bestow upon God. Rather, it is discharging a debt to him.
Latter-day Saints should pay tithes and offerings as a personal expression of love to a generous Father in Heaven because they have so much to be grateful for.
God's loving goodness has made the lives of church members, rich or poor, near or far, "like a watered garden from a spring of water that faileth not."
Members should also pay tithing for the sake of their children and grandchildren, the rising generation.
"Teach your children that many of the blessings of the church are available because you and they give tithes and offerings to the church. Teach them that those blessings could come virtually no other way."
Tithing is also paid as a declaration that material wealth is not the uppermost goal of human existence and to rightfully claim the blessings promised to those who do so willingly.
"I can't list all the ways that blessings will come from obedience to this principle, but I testify many will come in spiritual ways that go well beyond economics."