"And the tithe of the land, whether of the seed of the land, or of the fruit of the tree, it the Lord's: it is holy unto the Lord."
— Leviticus 27:30
The payment of tithing . . . brings the individual tithe payer unique spiritual blessings," said Elder Dallin H. Oaks of the Quorum of the Twelve in April 1994 conference. "Tithe paying is evidence that we accept the law of sacrifice. It also prepares us for the law of consecration and the other higher laws of the celestial kingdom. . . ." <!– "In the Lord's commandment to the people of this day, tithing is 'one-tenth of all their interest annually,' which is understood to mean income.' The First Presidency has said, 'No one is justified in making any other statement than this.'
"We pay tithing, as the Savior taught, by bringing the tithes 'into the storehouse' (3 Nephi 24:10; Malachi 3:10). We do this by paying our tithing to our bishop or branch president. We do not pay tithing by contributing to our favorite charities. The contributions we should make to charities come from our own funds, not from the tithes we are commanded to pay to the storehouse of the Lord.
"In earlier times, tithing was paid in kind —a tenth of the herdsman's increase, a tenth of the farmer's produce. I am sorry that our modern cash economy deprives parents of the wonderful teaching opportunities presented by the payment of tithing in kind. . . .
"The payment of tithing is a test of priorities." –>