The Tithing of My People

D&C 11920
Steven C. Harper * 13 January 2016

After a challenging year in Kirtland, Ohio, Joseph Smith arrived in Far West, Missouri, in early
1838, ready to make a new start. Shortly after his arrival, he received a revelation calling for Far
West to be built up as a holy city with a temple at its center.1 In the same revelation, the Lord
forbade the First Presidency from borrowing money to accomplish these aims. They had
borrowed to finance the house of the Lord in Kirtland, Ohio, and though the blessings were
worth every penny, they were still struggling to pay off those debts.2 How would the Saints raise
the necessary means to build yet another temple city?

This was not a new question for the young Church. The Lord gave the law of consecration in
1831 in Kirtland to address some of the same concerns.3 In it the Lord commanded the Saints to
freely offer what He had blessed them with to the bishop, who would then consecrate a
stewardship to them on the Lords behalf. As stewards, the Saints would be amply supplied
with what they needed and expected to return any surplus to the bishop of the Church to
administer to the poor and needy, purchase land for the Saints, and build Zion.4

The Lords revelations on consecration emphasized the doctrines of individual agency,

stewardship, and accountability. Joseph taught these principles to the bishops, and they in turn
emphasized the voluntary nature of the offerings and the conditional blessings associated with
them.5

Throughout most of the 1830s, there were two bishops: Edward Partridge served the Saints in
Missourior Zion, the center of the Churchwhile Newel K. Whitney served the Saints in the
Churchs only stake at that time, in Kirtland, Ohio. Joseph and the bishops tried to help the
Saints obey the law, but reluctant Saints and hostile neighbors hindered these efforts. Their
ministry was doubly challenging in 1837 because the Church owed large debts, and the United
States slumped into a long economic depression.

Saints at the time understood tithing to refer to any amount of freely consecrated goods or
money. In September 1837, Bishop Whitney and his counselors in the Kirtland bishopric
declared that it is the fixed purpose of our God . . . that the great work of the last days was to be
accomplished by the tithing of his saints. Referring to the promise in Malachi 3:10, they urged
the Saints to bring their tithes into the store house, and after that, not before, they were to look
for a blessing that there should not be room enough to receive it.6

A few months later, the bishopric in Missouri proposed a similar but more specific policy: each
household should offer a tithe of 2 percent of its annual worth after paying the households debts.
This, the bishopric in Zion wrote, will be in some degree fullfilling the law of consecration.7

In early 1838, as Joseph Smith was preparing to move his family from Kirtland to Far West,
Thomas Marsh wrote him a letter from Missouri, conveying his feeling that The church will
rejoice to come up to the law of consecration, as soon as their leaders shall say the word, or show
them how to do it.8

At the time Joseph Smith arrived in Far West, the Saints were flocking to this new headquarters
from branches of the Church in the United States and Canada. They settled throughout the
region, necessitating the formation of a new stake. By July of 1838, the prospects of establishing
an enduring stronghold in northern Missouri appeared promising. But the daunting task of
building a temple loomed. The Church needed to raise the means to build the Lords house in
spite of other pressing needs.

With this challenge in mind, Joseph gathered several leaders on Sunday morning, July 8, 1838. It
was apparently in this meeting that he received both the revelation on tithing (now canonized as
Doctrine and Covenants 119) and the revelation on the disposition of tithes (now Doctrine and
Covenants 120).9

D&C 119 on JosephSmithPapers.org

Joseph prayed, O! Lord, show unto thy servents how much thou requirest of the properties of
thy people for a Tithing?10 The prayer is recorded in the Prophets journal, followed by the
word Answer and then the revelation that is now Doctrine and Covenants 119. I require all
their surpluss, property to be put into the hands of the Bishop of my Church, the Lord
said.11 Then, in what is now Doctrine and Covenants 119:2, the Lord stated the reasons the
Saints should tithe.12 They are the same reasons noted previously for obeying the law of
consecration recorded in what is now Doctrine and Covenants 42: to relieve poverty, purchase
land for the Saints, and build a temple and build up Zion so that those who make and keep
covenants can gather to a temple and be saved.13

This, the revelation says, shall be the beginning of the tithing of my people. That instance of
the word tithing is the first of three (tithing or tithed) in section 119. All of them refer to the
Saints voluntary offering of surplus property. And after that, the revelation says, those who
have thus been tithed shall pay one-tenth of all their interest annually. The revelation does not
call it a lesser law to be replaced someday, but a standing Law unto them forever and
applicable to all Saints everywhere.14

The revelation ends with this ominous warning: If my people observe not this Law, to keep it
holy, and by this law sanctify the Land of Zion unto me, that my Statutes and Judgements, may
be kept thereon that it may be most holy, behold verrily I say unto you, it shall not be a land of
Zion unto you.15

Saints in Far West heard the revelation read in the Sunday meeting held that day. Those in
outlying areas heard it in the weeks that followed.16 Bishop Partridge, who was present at the
meeting in which the revelation was apparently received, wrote from Missouri to Bishop
Whitney in Ohio and explained how it was to be followed: The saints are required to give all
their surplus property into the hands of the bishop of Zion, and after this first tithing they are to
pay annually one tenth of all their interest. Bishop Partridge understood one tenth of all their
interest annually to mean 10 percent of what Saints would earn in interest if they invested their
net worth for a year.17

Shortly after Joseph received the revelation in section 119, he assigned Brigham Young to go
among the Saints and find out what surplus property the people had, with which to forward the
building of the Temple we were commencing at Far West. Before setting out, Brigham asked
Joseph, Who shall be the judge of what is surplus property? Said he, Let them be the judges
themselves.18

As they were taught the will of the Lord, the Saints became accountable stewards who could
choose whether or not to pay their tithes of their own free will. Saints have come up day after
day to consecrate, the Prophets journal says, and to bring their offerings into the store house
of the lord.19 But not all Saints exercised their agency to be wise stewards. Brigham Young
later lamented that some Saints were stingy with their offerings.20

At this time, the Lord also gave Joseph the revelation now found in Doctrine and Covenants 120,
making known the disposition of the properties tithed, as named in the preceeding [preceding]
revelation.21 It assigned the First Presidency, the bishopric in Zion, and the high council in
Zion to decide how to use the tithes, making their decisions, the Lord said, by mine own voice
unto them.22

D&C 120 on JosephSmithPapers.org

Joseph Smiths journal notes that the newly revealed council soon met in Far West to take into
concideration, the disposing of the publick properties in the hands of the Bishop, in Zion, for the
people of Zion have commenced liberally to consecrate agreeably to the revelations, and
commandments. The council agreed that the members of the First Presidency should use the
funds they needed and the remainder be put into the hands of the Bishop or Bishops, agreeably
to the commandments, and revelations.23

When what is now Doctrine and Covenants 120 was revealed in 1838, Far West served as
Church headquarters, and the bishop and high council there served on the council with the First
Presidency. Later, the Churchs traveling high council, the Quorum of the Twelve Apostles,
became the Churchs general high council and a Presiding Bishopric was appointed; thus, today
the council is composed of the First Presidency, the Quorum of the Twelve Apostles, and the
Presiding Bishopric.24

Sadly, during the autumn of 1838, the Saints were driven from Missouri, their Zion-building
project apparently on temporary hold and the temple marked out by only a few stones. Exiled
from Missouri, the Saints regrouped in Illinois, joined by thousands of converts from the British
Isles, the eastern states, and Canada. There Joseph led them as he always hadrevealing the way
forward line upon lineuntil they understood and paid, as tithing, a tenth of their overall
increase, together with other freewill offerings of time, talent, and surplus property.25 When the
Apostles invited the Saints to offer all they could toward the construction of a temple in Nauvoo,
many responded, offering tools, land, furniture, and money.26 John and Sally Canfield
consecrated all they had, including themselves and their two children, to the God of He[a]ven
and for the Good of his Cause. In a note to Brigham Young, Brother Canfield wrote, All I
possess I freely give to the Lord and into thy hands.27

There in Nauvoo, then in Utah, and then throughout the world, the Latter-day Saints learned that
if they obeyed even just the instruction to offer a tenth of their annual increase, the Church could
pay its debts and begin to carry out the Lords instructions to build temples, relieve poverty, and
build Zion. The money offered is calculable. The blessings are not.
Footnotes
[1]See Revelation, 26 April 1838 [D&C 115], in Joseph Smith, Journal, Mar.Sept. 1838, 33,
josephsmithpapers.org; see also Doctrine and Covenants 115:78.

See Revelation, 26 April 1838 [D&C 115], in Joseph Smith, Journal, 33; see also Doctrine and Covenants
[2]
115:13; Joseph Smith, Discourse, 6 April 1837, josephsmithpapers.org.

[3] See Steven C. Harper, The Law: D&C 42, history.lds.org.

Revelation, 9 February 1831 [D&C 42:172], josephsmithpapers.org; see also Doctrine and Covenants 42:30
[4]
36.

[5]Newel K. Whitney and others, To the Saints scattered abroad, Sept. 18, 1837, in Latter-day Saints Messenger
and Advocate, vol. 3, no. 12, Sept. 1837, 56164; see also Joseph Smith letter to Edward Partridge, May 2, 1833,
josephsmithpapers.org; Joseph Smith, Letter to Church Leaders in Jackson County, Missouri, 25 June 1833;
Joseph Smith, Letter to Edward Partridge and Others, 30 March 1834, josephsmithpapers.org.

[6] Newel K. Whitney and others, To the Saints scattered abroad, 562.

[7] Minute Book 2, Dec. 67 1837, 8990, josephsmithpapers.org.

[8] Letter from Thomas B. Marsh, 15 February 1838, 45, josephsmithpapers.org.

[9]There are five revelations dated July 8, 1838, in Joseph Smiths journal. The journal is explicit that the first
revelation, directed to Thomas B. Marsh, was received in the leadership meeting. The journal is not explicit as to
whether the next four revelations were received in the same setting. The fifth revelationdirected to William
Marks, Newel K. Whitney, and Oliver Grangerwas copied in a letter written later in the day from the First
Presidency to Marks and Whitney. The letter states that the revelation had been recd. this morning. There is some
indication that the revelations were recorded in Joseph Smiths journal in chronological order, which would imply
that all five revelations were received on the morning of July 8, 1838, apparently in the leadership meeting that was
mentioned in the introduction to the first revelation.

Revelation, 8 July 1838C [D&C 119], in Joseph Smith, Journal, MarchSeptember 1838, July 8, 1838, 56,
[10]
josephsmithpapers.org.

[11] Revelation, 8 July 1838C [D&C 119], 56.

[12] "Revelation, 8 July 1838C [D&C 119], 56.

See Revelation, 9 February 1831 [D&C 42:172], 3, josephsmithpapers.org; see also Doctrine and Covenants
[13]
42:3036.

[14] Revelation, 8 July 1838C [D&C 119], 56; punctuation modernized; see also Doctrine and Covenants 119:4, 7.

[15] Revelation, 8 July 1838C [D&C 119], 56; see also Doctrine and Covenants 119:6.

See Joseph Smith journal, July 8, 1838, in Dean C. Jessee, Mark Ashurst-McGee, and Richard L. Jensen, eds.,
[16]
Journals, Volume 1: 18321839, vol. 1 of the Journals series of The Joseph Smith Papers, ed. Dean C. Jessee,
Ronald K. Esplin, and Richard Lyman Bushman (Salt Lake City: Church Historians Press, 2013), 281, 288. Joseph
and his counselors in the Presidency and their scribe George W. Robinson visited Adam-ondi-Ahman about two
days after the July 8, 1838, meeting held in Far West (see Joseph Smith, History, 18381856, volume B-1 [1
September 18342 November 1838], 804, josephsmithpapers.org; see also Joseph Smith journal, July 26, 1838, in
Jessee, Ashurst-McGee, and Jensen, eds., Journals, Volume 1: 18321839, 291).

[17]Bishop Partridge explained, saying, If a man is worth a $1000, the interest on that would be $60, and one/10. of
the interest will be of course $6 (Edward Partridge letter to Newel K. Whitney, July 24, 1838, in Reynolds Cahoon
letter to Newel K. Whitney, July 24, 1838, Church History Library, Salt Lake City). Six percent was a common
interest rate at the time (see the forthcoming publication of The Joseph Smith Papers, Documents, Volume 6:
February 1838August 1839).

[18] Discourse, Deseret News, June 20, 1855, 117; punctuation modernized.

Joseph Smith journal, July 27, 1838, in Journal, MarchSeptember 1838, 60, josephsmithpapers.org. Some
[19]
members may have been pressured to consecrate. Dissenters later claimed that members of a Mormon paramilitary
group in Missouri called the Danites put to rights physically that which could not be put to rights by teachings &
persuaysons (Joseph Smith journal, July 27, 1838, in Journal, MarchSeptember 1838, 61).

[20] Discourse, Deseret News, June 20, 1855, 117.

[21] Revelation, 8 July 1838D [D&C 120], in Joseph Smith, Journal, MarchSeptember 1838, July 8, 1838, 57.

[22] Revelation, 8 July 1838D [D&C 120], 57.

[23] Joseph Smith journal, July 26, 1838, in Journal, MarchSeptember 1838, 59, josephsmithpapers.org.

[24] See Robert D. Hales, Tithing: A Test of Faith with Eternal Blessings, Ensign, Nov. 2002, 28.

Mitchell K. Schaefer and Sherilyn Farnes, Myself . . . I Consecrate to the God of Heaven: Twenty Affidavits
[25]
of Consecration in Nauvoo, JuneJuly 1842, BYU Studies, vol. 50, no. 3 (2011), 10132.

[26] Brigham Young and others, Baptism for the Dead, Times and Seasons, vol. 3, no. 4 (Dec. 15, 1841), 62527.

[27] Schaefer and Farnes, Myself . . . I Consecrate, 11213.