Scriptural Text [& Editorial]
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Commentary & Explanation
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Footnotes ~ References ~ JST
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SECTION 119
Revelation given through Joseph Smith the Prophet, at Far West, Missouri,
July 8, 1838, in answer to his supplication: "O Lord, show unto thy servants
how much thou requirest of the properties of thy people for a tithing." HC
3:44. The law of tithing, as understood today, had not been given to the
Church previous to this revelation. The term "tithing" in the prayer just
quoted and in previous revelations (64:23; 85:3; 97:11) had meant not just
one-tenth, but all free-will offerings, or contributions, to the Church funds.
The Lord had previously given to the Church the law of consecration and
stewardship of property, which members (chiefly the leading elders) entered
into by a covenant that was to be everlasting. Because of failure on the
part of many to abide by this covenant, the Lord withdrew it for a time, and
gave instead the law of tithing to the whole Church. The Prophet asked the
Lord how much of their property he required for sacred purposes. The answer
was this revelation.
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1—5, The saints are to pay their surplus property and then give,
as tithing, one-tenth of their interest annually; 6—7, Such a course
will sanctify the land of Zion.
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D&C 119:1 VERILY, thus saith the Lord, I require
all their asurplus property to be put into the hands of
the bishop of my church in Zion,
D&C 119:2 For the building of mine ahouse, and for the
laying of the foundation of Zion and for the priesthood, and for the debts
of the Presidency of my Church.
D&C 119:3 And this shall be the beginning of the atithing
of my people.
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D&C 119:4 And after that, those who have thus been atithed
shall pay one-tenth of all their interest
annuallya; and this shall be a
standing law unto them forever, for my holy priesthood, saith the Lord.
D&C 119:5 Verily I say unto you, it shall come to pass that all those who
gather unto the land of aZion shall be tithed of their
surplus properties, and shall observe this law, or they shall not be found
worthy to abide among you.
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4a shall pay one-tenth of all their
interest annually When it is spoke that Abraham paid tithes to
Melchizedek, it is a misnomer that he figured out and paid a tenth of all
that he owned of his income for the year. We are so acustom to the concept
of a ten percent tithe that we preclude that this is what the Lord's law
has always been in this respect. It would be more correct to consider that
the tithes and offerings to the Lord were paid of one's surplus which might
be far greater that a mere 10%. What exactly it was the Abraham paid to
Melchizedek as tithes would be such offerings and just how they were to be
determined is not known. The only ancient scriptural context in which the
amount of one-tenth is prescribed in that 'tithe was to be paid to the
Levites who in turn gave one-tenth of that which they received to the
priests (Numbers 18:21-28). With the other tribes giving a tenth part of
their lands and property to the Levites and the Levites who had no other
inheritance and who were to work in the temple and altars of sacrifice, were
to then give a tenth part of what they received unto the priests. With
the twelve tribes given a tenth part and then a tenth of that being given
to the priests of the temple, it would seem that a near fair share would be
had by all by using the simple and convienent division of one tenth.
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D&C 119:6 And I say unto you, if my people observe not this law, to keep it
holy, and by this law sanctify the land of Zion unto me, that my statues and
my judgments may be kept thereon, that it may be most holy, behold, verily I
say unto you, it shall not be a land of aZion unto you.
D&C 119:7 And this shall be an ensample unto all the
astakes of Zion. Even so. Amen.
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