Doctrine and Covenants Commentary - Section 119

by Don R. Hender


Scriptural Text [& Editorial]
Commentary & Explanation
Footnotes ~ References ~ JST
           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.

    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.
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.

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.

 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.
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.