We believe in giving one-tenth of our income to the Lord to help build up His kingdom. The law of tithing requires that we sacrifice some of our material goods in order to enjoy greater spiritual blessings.
The principle of tithing has been practiced since the gospel was first taught on earth. Abraham, for example, paid tithes to the high priest Melchizedek (see Genesis 14:18–20). The Lord commanded Moses to teach the people about tithing (see Leviticus 27:30–34). Later, when the Savior visited the Nephites, He gave them the law of tithing (see 3 Nephi 24). And in our day, He restored this commandment through the Prophet Joseph Smith (see D&C 119).
To fulfill this commandment, we give one-tenth of our income to the Lord through local priesthood leaders. The funds are transmitted to Church headquarters, where a council comprising the First Presidency, the Quorum of the Twelve Apostles, and the Presiding Bishopric determines how the sacred funds will be used (see D&C 120).
Tithing allows the Church to build and maintain temples and meetinghouses, to support seminaries and institutes, to provide materials for Church members, and to sustain missionary, temple, and family history work.
We believe in paying tithing willingly, “for God loveth a cheerful giver” (2 Corinthians 9:7). Paying tithing is a way we can help build up the kingdom of God on earth and show gratitude to Heavenly Father for blessing us with everything we have. Yet paying tithing brings more blessings into our lives. As Malachi taught: “Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me now herewith, saith the Lord of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it” (Malachi 3:10). Spiritual and temporal blessings can come to all who pay an honest tithe, even if the amount is small.