On October 7, 1861 Joseph Smith, III brought forth the 1st revelation (D&C 114) received by the Prophet, Seer, and Revelator of the Reorganization. Given that the church had undergone sixteen years without a prophetic leader, many may have been surprised concerning the subject of this revelation. This single topic seemed a high priority to the Reorganization. Eleven of the eighteen revelations given by Joseph between 1861 and 1914 addressed either the role of the bishop or the law of temporalities. (61%)
The thrust of D&C 114 is three-fold:
- In order to place the church in a position to carry on the promulgation of the gospel, and as a means of fulfilling the law
- The Twelve will take measures in connection with the Bishop, to execute the law of tithing (see D&C 122:5 The Twelve were not to disperse money or to manage the properties of the church)
- In the manner ye execute this matter, so shall ye be judged in the day of judgment.
Is there a system in place for the law of temporalities that is acknowledged by God? Joseph Smith, III, must have thought so. In 1893, he declared that if the Lord instituted such a system “in that system must be found, not only the principle on which it is originally founded, recognized, and stated, but so much of the working details as will enable the officers charged with the duty and care of administering in monetary affairs, to carry the system into operation; and under it provide all the necessary expenditures of the church organization, work of the ministry, and any and all the peculiar exigencies attaching to carrying on all the various departments of the whole society.” November 11, 1893 found on the editorial page of the Saints’ Herald, Vol. 40.
In April of 1902, forty-two years after the reorganization of the church, Joseph Smith, III, in an open vision, received Section 126 of the Doctrine & Covenants. In this revelation was specific instruction given concerning what the attitude of the church toward “the gathering and the work of the Bishopric in regard to the law of tithing and consecration” should be. (¶ 10)
To this question Joseph was answered,
- That the Book of Doctrine and Covenants as accepted by the church was to guide the advice and action of the Bishopric,
- Taken as a whole, each revelation contained therein having its appropriate bearing upon each of the others and their relation thereto; and
- Unless the liberties of the people of the church should be in jeopardy, the application of the law as stated by the bishopric should be acceded to.
The inspired direction found within the Doctrine and Covenants is not only relevant, but needful and necessary. It is to guide the advice and action of the Bishopric in interpreting and implementing the application on the temporal law.
In April of 1909, Joseph Smith, III inquired again of the Lord concerning matters raised by the bishop and received Section 128 of the Doctrine of Covenants as general direction to the Saints regarding the role of the Bishop in the gathering of the Saints and in the organization of their stewardships.
These organizations (gathering and stewardships) are to work under the bishop and his counselors, together with the other bishops of the church . . . authorized to devise the methods of procedure; and they will be guided by the Spirit of wisdom and revelation to do the entrusted to their care. D&C 128:1-8a, 9
“Yet it is incumbent upon the Saints while reaping the benefits of these organizations to so conduct themselves in carrying into operation the details of their organizations as to be in the world but not of it, living and acting honestly and honorable before God and in the sight of all men, using the things of this world in the manner designed of God, that the places they occupy may shine as Zion.” D&C 128:8b, c
Compare that to the instruction given by Joseph Smith, Jr. on April 23, 1834 at Kirtland – D&C 101:2b-f
- Organize yourselves, and appoint every man his stewardship, that every man may give account unto me of the stewardship which is appointed unto him.
- It is expedient that I, the Lord, should make every man accountable, as stewards over earthly blessings, which I have made and prepared for my creatures.
- All things are mine; and it is my purpose to provide for my saints, for all things are mine; but it must needs to be done in mine own way;
- And, behold, this is the way, that I, the Lord, have decreed to provide for my saints:
- That the poor shall be exalted, in that the rich are made low; [Equality, no poor among them]
- For the earth is full, and there is enough and to spare;
- Yea, I prepared all things, and have given unto the children of men to be agents unto themselves.
In April of 1909, Joseph Smith, III received Section 129 of the Doctrine & Covenants in response to his prayer for divine direction. Paragraph eight gives us particular insights regarding the law of temporalities and how the intended benefits and blessings are linked directly to obedience by the Saints.
- The temporalities of the church were under the charge and care of the Bishopric in the gathering, caring for, and disbursing the contributions from the Saints.
- These monies and properties were classified under the terms tithing, surplus, freewill offerings, and consecrations. It is obvious that in 1909, the financial law was not restricted to only the tithe, but was intended to be a multifaceted approach that included much more than a tenth of the increase.
- The church has been directed to accede to the rendition of the Bishopric with respect to the temporal law; (Refers back to D&C 126:10c – “application of the law”)
- Until such heed is paid to the word which has been given, and which is in accordance with other revelations given to the church, which had been before given, the church cannot receive and enjoy the blessings which have been looked for when Zion should be fully redeemed.
- Therefore, hearken once again unto the voice of inspiration, in warning and instruction, and conform to that which is given and receive what is awaiting the upright and the pure in heart.
In April of 1913, President Joseph Smith gave his next to last revelation for instruction to the church. Section 130 of the Doctrine of Covenants, paragraph 7c, d, and e speaks again to the care of the duties as members to the law of temporalities:
- “The church is instructed, both as members and as the body at large, to avoid the unnecessary building of houses of worship . . . expending the tithes and offerings of the church in that which may not be essential unto the continued onward progress of the general work; and both in private and in public expenditure carry into active exercise the principle of sacrifice and repression of unnecessary wants; and thus permit the accumulation of tithes and offerings . . .”
During the administration of President Smith from 1860 until 1914 he opened and closed with counsel and instruction concerning the law of temporalities. Joseph placed heavy emphasis that the temporal law was an essential building block for the redemption of Zion. The financial law was just the starting point for the journey, not the finish line. Zion requires more than a tenth, more than our surplus; Zion demands the full surrender of all things. The Lord was calling His people to climb to higher ground, while putting away lesser things.
A letter to the Editor finds favor with the Prophet - This letter provides a key to understanding the application of the rendition of the bishopric in terms of practical application.
In the late 1860’s, President Joseph Smith replied to a letter in the Herald from a Ralph Jenkins. The letter, and Smith’s response, can be found in Volume 10 of The True Latter Day Herald, pages 87-88. Smith introduces the letter with these words: “We publish it (The letter from Jenkins) for the purpose of inviting attention to the mode of compliance named, also for the purpose of asking everyone anxious to comply with the ‘all things common’ doctrine to consider how, and where, their compliance must begin.”
“It is useless to talk about the up building of Zion, with our hands in our pockets and our hearts harder than flint, while the storehouse groans in its leanness and no wants are supplied save by a private supply from a few generous minds . . . Surplus, seems to be the stick upon which we get stuck, in our efforts to get into the channel of right, upon this momentous question, and whoever has written on this subject, has so overwhelmed with quotations, mixing the ‘law of tithing,’ ‘order of Enoch,’ ‘celestial law,’ ‘freewill offering,’ etc., so inextricably, that by our limited knowledge of the laws which must govern the celestial inhabitants, we are lost as to the actual required of us. Brother Jenkins has, to our mind, given the nearest approach to the practical solution of the problem, of any who has written upon it, and we are of the opinion, that a compliance with the spirit of the law, would involve a practical development of the gift and application of means to the Lord’s storehouse. . .We as a people have too much theory, and not enough practice . . . Oh, that we would be wise while the day lasts.”
The main points of Jenkins letter are as follows:
- “I understand that a man cannot pay tithing until he has paid it to the Bishop, or his agent, all his surplus property, or given an account of such property.
- That surplus means anything that a person has in his possession that he is not using or occupying, whether land, money, horses or cattle, above that which is for their support.
- That after he has given an account of his surplus, he should also give an account of the property he has that is not surplus, in order that all may have a chance to give an account of their stewardships.
- That after this is done, there is no more paying money, or means, as contributions, but simply to take a valuation of property at the end of every year and pay one tenth of what the increase is. Then, if accident or sickness should be the unhappy lot of any, as a consequence there is no increase, so out of nothing there is nothing to pay; but they have claim on the Bishop or agent for such things as they may need to make them comfortable, so that all be provided for and none shall suffer.”
The essence of the letter is that until the Saints are in compliance with the least of the temporal law, they will not be obedient to a greater portion. One of the former revelations given to the church in June 22, 1834 as Section 102 of the Doctrine and Covenants tells the church exactly why Zion had not yet been redeemed. Of particular interest, is the declaration made in paragraph 2c: “Zion cannot be built up unless it is by the principles of the law of the celestial kingdom.”
The church recognized the ambiguity between the commandments given and the application of law required in the early days of the reorganization but sought diligently to carry out that which is required for Zion, but they too encountered difficulties along the way.
On April 8, 1867, an epistle was issued by the Bishopric and the Twelve At the conclusion was this resolve: “We regard the law of consecration and tithing as a means of fully establishing equality among the saints in the building up of Zion . . . but the scattered condition of the church precludes the carrying out of the law in its fullness. Yet the present necessities of the work do require a portion of tithing and consecrations, and we believe that the tithing now required is one tenth of the properties of all who possess a surplus; afterward, one tenth of their annual interest annually. Others not having more than supplies their necessities are expected to bring their freewill offerings, as the widow brought her might.”
Tithing was defined in a speech made October 6, 1844 at Nauvoo by then Apostle John Taylor who later became a president of the Mormon church. This speech made at the General Conference 3 ½ months after the death of Joseph Smith, Jr. yields some interesting insights into the definition of tithing in the church before the apostasy of Brigham Young and the drastic changes made in the law of tithing once the LDS reached the Salt Lake basin. “ . . . It is our duty to pay our tithing, one tenth of all we possess and then one tenth of our increase . . .” Times & Season, Vol. 5, page 685.
Our accounting is more than figures written on a page, it is the honoring our covenant to our Heavenly Father to be obedient to his commandments and discharge our obligations to be stewards over all that he has given us. The accounting is that essential first-step to being a true and faithful steward.
- Give an account of thy stewardship. Luke 16:2
- Every man shall be made accountable unto me a steward over his own property. Doctrine & Covenants 42:9b
- The Lord requires of every man his stewardship and behold, none are exempt from this law who belong to the church. Doctrine & Covenants 70:3a,b
- For it is required of the Lord, at the hand of every steward to render an account of his stewardship. Doctrine & Covenants 72:1c
- This accounting to be made to the bishop! Doctrine & Covenants 72:1e; 4a
- Send stewardship accounts to the land of Zion. Doctrine & Covenants 69:2a
The following was approved at the annual conference convened at Plano, Illinois, April 6, 1875. CH. Vol. 4, page 102.
"Resolved that the law of tithing is binding upon the church in its scattered condition."
Three years later (1878) at the semiannual conference at Galland's Grove, Iowa, the church again affirmed its position. CH. Vol. 4, page 238.
"Resolved, that the law of tithing as given in the revelation of 1838, (D&C 106) and referred to in the revelation of 1861 (D&C 114), is applicable to the church in its present condition, and should be observed.”
“Contributions are also properly made to branch treasurers for incidental expenses; means handed the traveling ministers as their immediate necessities may require and a person wish to aid and has ability so to do, after having fully complied with the law to the church; and such also to persons not in the ministry if one desires to so use his means; and all tends to benefit the giver, if done in the right spirit, more than the recipient; and it is thus "more blessed to give than to receive;" but a person can not be his own bishop to distribute the things which is required to be placed in the treasury of the church. The Church: Duties of the Saints in the Temporal Things, George A. Blakeslee, 2nd Bishop of the Reorganization, The Saints' Herald, Vol. 31, March 1, 1884, pages 137‑143
Lastly, we cannot, nor should we attempt, to be our own bishop when it comes to how tithes are spent. “The tithe should be placed in the hands of the Bishop, or his agents, and not try to become a law to themselves. After we have been tithed ourselves, we have the right to make offerings for any purpose we think best, but not so with our tithing; it must go to the Bishop. If it had been otherwise the Lord would have directed.” Bishop G.H. Hilliard, September 9, 1893. The Saints' Herald, Vol. 40, page 574.
In conclusion – A checklist for Saints who want to become more effectual stewards
- Have you made your inventory and is your annual financial statement up to date?
- Has this been filed with the Bishop or his agents?
For it is required of the Lord, at the hand of every steward to render an account of his stewardship. Doctrine & Covenants 72:1c
This accounting to be made to the bishop! Doctrine & Covenants 72:1e; 4a
Send stewardship accounts to the land of Zion. Doctrine & Covenants 69:2a
- Are you consistently paying your tithing? It is not always possible to pay off your annual obligation, but see to it that you do pay down the tithing owed. It is sometimes necessary to divert a portion of the monies owed to the Bishop to defer local branch expenses and emergencies. As long as you honor the commitment to pay your tithes as you are able, how long it takes is not nearly as important as your willingness to do it.
- Are you regularly giving your freewill offerings and oblations after you have paid the tithe of your increase?
- Are you willing to consecrate your surplus when the church is in a position to care for it as provided in the law?
- Are you willing to forego some of the pleasures or even some of the necessities of life in order to make an offering to the church? Bishop Henry L. Livingston, 1934
The Position of The Joint Conference of Restoration Branches on Tithing
In the Restoration of today, those that have to come of affiliate with the Joint Conference of Branches have chosen to place the temporal affairs of that portion of the church that we represent, to come under the direction and guidance of a lawfully ordained Bishop and his two counselors. The conference has asked; and Bishop Cederstrom has answered in the affirmative. It is now possible to pay our tithing to a bishop and for that tithing to be accounted for and utilized according to the manner in which the law provides. This is a voluntary choice. Many have, and continue to respond, by sending their tithing to the JCRB. All tithing is properly and lawfully receipted and used to place the church in a position to carry on the promulgation of the gospel. Individuals within Restoration Branches now have the opportunity to both file their accounting and pay their tithing. Presently, the tithing is used to fund the missionary work of the church, under the direction of the Seventy. Saints may also share in giving of their surplus to help the conference with its International Oblation fund and to help with conference expenses. The Conference is not in competition with the local branches for the contributions of the Saints. The branch operating budgets are also to be supported by the Saints who are members of that branch. It is the understanding of our Bishop that this support should come out the 9/10ths that remain after the tithe of the increase has been sent to the Bishop or his agent.