Now therefore, if ye will obey my voice indeed, and keep my covenant, then ye shall be a peculiar treasure unto me above all people: for all the earth is mine.
— Exodus 19:5
"Tithing has been established in these latter days as an essential law for members of the Lord's restored Church," said Elder Robert D. Hales of the Quorum of the Twelve during the October 2002 general conference. "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."