The way the current Brighamite/LDS Church requires tithing as ten percent of one's income regardless of financial hardship, in order to qualify in a "worthiness interview" for a temple recommend (and gain access to an LDS Temple to perform rituals required to reach the highest degree of heaven), is not an accordance with the original LDS Scriptures. The LDS System amounts to a coercive "pay to play" set up, as in: "Pay us to gain your exaltation and/or see to your LDS daughter or son get married in a temple." This pay to play set up is not found in the LDS Scriptures or original Mormon teachings. We can see this by seeing how other Books of Mormon based Churches teach tithing. For example, The Remnant Church of Jesus Christ of Latter Day Saints (Headquarters in Independence, Missouri), states on their website in the section Our Faith the following (words underlined for emphasis):
Finances
Church contributions are voluntary through free will offerings, oblations, the law of tithing (ten percent of the increase) and covenanted consecrated members. Local branches of the church are supported by branch offerings.
Doctrine & Covenants 70:2b-3b “Nevertheless, inasmuch as they receive more than is needful for their necessities and their wants, it shall be given into my storehouse, and the benefits shall be consecrated unto the inhabitants of Zion and unto their generations, inasmuch as they become heirs according to the laws of the kingdom. Behold, this is what the Lord requires of every man in his stewardship, even as I, the Lord, have appointed, or shall hereafter appoint unto any man. And behold, none are exempt from this law who belong to the church of the living God; yea, neither the bishop, neither the agent, who keepeth the Lord's storehouse; neither he who is appointed in a stewardship over temporal things.”
We become heirs to the kingdom of God and members of the Order of Enoch when we consecrate by laying all before the bishop. As such, we enter into a covenant with God and those of the Order of Enoch to exercise our total stewardship in a way that advances the kingdom of God upon the earth in fulfillment of God’s financial plan.
God’s Financial Plan
By way of illustration, consider the use of $1,000 of income:
Income: This includes income from all sources; wages, dividends, interest, bonuses, social security, retirement account withdrawals (401(k)s, IRAs), etc.
Needs: Necessary expenses which don’t represent an increase. These are the basic expenses required to maintain one’s life (food, shelter, and clothing) and those expenses required to maintain one’s stewardship (transportation, repairs, replacements, and retirement account contributions to 401(k)s and IRAs).
Increase: Income minus needs ($1,000 - $700 = $300). Increase is defined as the result of subtracting necessary living expenses from income.
Tithing: One-tenth of our increase ($300 x 10% = $30).
Offering: Free will offering from our increase above our tithing.
Oblations: Free will offerings for the support of the poor and needy.
Just Wants: From the nine-tenths. Expenses above the basic needs of life, development of talents, savings, investments, entertainment, vacations, hobbies, etc. (A good steward should attempt to restrain just wants to less than the total of the nine-tenths.)
Surplus: The remainder of resources left over after needs, tithing, offerings, oblations, and just wants. ...
... Stewardship: Your contribution to Zion; what you do with your time, talents, and temporalities for the benefit of your fellow man (creation of surplus).
Purpose and Use of Funds
Tithing:
- General church funds
- Missionary work
- General church operations, publications
- To build and maintain buildings involving general church interest
Offerings: Free will offerings to general and local church (normal and sacrificial) contributed from the nine-tenths portion of our increase.
Oblation: For the care of the poor and needy (food, shelter, emergency, transportation, clothing, utilities, etc.).
Surplus:
- For the building up of the storehouse
- For the laying the foundation of Zion
- The granting of inheritances
- The priesthood and the debts of the presidency
- The purchase of lands
- The development of stewardships (business, industrial, and agricultural)
- The care of those in need who belong to the Order of Enoch
- The building up of the New Jerusalem
Doctrine & Covenants 106:1a-b “Verily, thus saith the Lord, I require all their surplus property to be put into the hands of the bishop of my church of Zion, for the building of mine house, and for the laying the foundation of Zion, and for the priesthood, and for the debts of the presidency of my church; and this shall be the beginning of the tithing of my people; and after that, those who have thus been tithed, shall pay one tenth of all their interest annually; and this shall be a standing law unto them forever, for my holy priesthood, saith the Lord.”
The creation of increase, tithes, and surplus is an important part of our spiritual development. In our stewardship, we should work towards reducing our needs and just wants to create tithes and surplus offerings as a natural response to God’s Spirit in our lives. With those tithes and surplus offerings, we express our love for God and our fellow man.
Matthew 25:41 “Verily I say unto you, inasmuch as ye have done it unto one of the least of these my brethren, ye have done it unto me.”
Also see their Church Membership Manual, 2021 edition, pages 100-105.
