After the martyrdom of Joseph Smith Jr. and Hyrum Smith, the usurpation of power was clearly evident in men like Brigham Young. As he rose to power he coerced, forced and even threatened the saints to pay ten percent of their annual income as tithing. Because of this, in the early days of the Reorganization, many were reluctant to follow the financial law. During this difficult time, Joseph Smith III wrote a tract to the Church instructing them on the basic tenants of the law of tithing and letting them know that only when leaders were in apostasy that it was not appropriate to pay tithing.

Many have had similar feelings during the past 25 or so difficult years. Without a Bishop and feeling that our liberties were in jeopardy we gave some to our local Branches but wondered whether or not (or how) we should pay our tithing. Given the recent events in the life of the Church and the appointment of a Bishop’s Agent in our Branch, perhaps the wise counsel that Joseph gave the early saints of the Reorganization is worthy of our consideration today.

In his tract he concisely states the law of tithing; “Here, then, is the law and the only law, by which Zion and her stakes can be built up. The ‘standing law’ for the priesthood, as well as the people ‘forever.’ 1st. The saints are to be tithed of their surplus. 2nd. Those who have paid their surplus are to pay one tenth of their ‘interest [which is their gains] annually.’ 3rd. The tithing and consecrations are to be used for the relief of the poor, ‘for their support,’ also for the building of the temple, laying the foundation of Zion, for the priesthood, &c. 4th. The tithings and the consecrations should be laid before the bishop and his counselors; and, therefore, not be put into the hands of the president of the church. 5th. Those who gather to Zion, or her stakes, and will not obey this law, ‘shall not be found worthy to abide among you.’ 6th. Every man is accountable to God, ‘a steward over his own property,’ whether he gained that property by his own labors or received it by gift (consecration), from the bishop.”

Our nature wants us to view the law of tithing as onerous. We want the bounty and goods that the world offers and we find it difficult to give because we will not be able to get what we want. What we fail to see is that this is bondage. The principle of stewardship and the law of tithing are what free us from the bondage of materialism and want. When we realize that what we possess does not belong to us but rather belongs to Him who gives us life and breath, giving becomes what we want.

Again in his tract, Joseph III says; “The law of tithing, when faithfully executed, oppresses no one, deprives no on of any thing they really need. It is designed to supply want, instead of creating and increasing it.”

“The law of tithing, as found in the books, proclaims equality, and ‘liberty to the captives’ (Isaiah 61:1). It lifts up, and gladdens the heart of the poor, of the aged, and of the infirm. As it is the offspring of love, so it is sustained by love. The church cannot be organized fully without it, and Zion cannot be sanctified without it; and if the saints, in their gathered condition, are not organized to it, ‘they will be cut off’ (D. & C. 51:1a).”

Jesus clearly taught the same principles in the parable of the foolish rich man.

“And he said unto them, Take heed, and beware of covetousness; for a man’s life consisteth not in the abundance of the things which he possesseth. … If then God so clothe the grass, which is today in the field, and tomorrow is cast in the oven; how much more will he provide for you, if ye are not of little faith? Therefore, seek not what ye shall eat, or what ye shall drink, neither be ye of doubtful mind; For all these things do the nations of the world seek after; and your Father who is in heaven knoweth that ye have need of these things.” (Luke 12:17, 30-32)

Our focus in February will be on stewardship and the law of tithing. Scriptures have been selected for Sunday’s and Wednesday’s for your consideration. Early in the month, Doug Trahern, our Bishops Agent will be teaching a class on the mechanics of filing a tithing statement. For many of us, this is not something that we have done in a number of years.

As we begin this year and especially this month, we would like to encourage each member of our Branch to give serious and prayerful consideration to the law of tithing and the principle of stewardship. And, whether you have done so every year, or have not done so in a number of years, to give the same serious and prayerful consideration to filing a tithing statement.

The promise is sure; “…whoso is found a faithful, a just, and a wise steward, shall enter into the joy of his Lord, and shall inherit eternal life.” (Section 51:5b) Let our richness be toward God.