Paying tithing is not a token gift we are somehow charitably bestowing upon God. Paying tithing is discharging a debt. Elder James E. Talmage once described this as a contract between us and the Lord. He imagined the Lord saying: “‘You have need of many things in this world—food, clothing, and shelter for your family … , the common comforts of life. … You shall have the means of acquiring these things; but remember they are mine, and I require of you the payment of a rental upon that which I give into your hands. However, your life will not be one of uniform increase … [so] instead of doing as mortal landlords do—requir[ing] you to … pay in advance, whatever your fortunes or … prospects may be—you shall pay me … [only] when you have received; and you shall pay me in accordance with what you receive. If it so be that in one year your income is abundant, then … [your 10 percent will be a] little more; and if it be so that the next year is one of distress and your income is not what it was, then … [your 10 percent will be] less. … [Whatever your circumstance, the tithe will be fair.]’
“Have you ever found a landlord on earth who was willing to make that kind of [equitable] contract with you?” Elder Talmage asks. “When I consider the liberality of it all,” he says, “… I feel in my heart that I could scarcely raise my countenance to … Heaven … if I tried to defraud [God] out of that [which is rightfully His].”
Elder Jeffrey R. Holland, October 2001 General Conference
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