What Are We Supposed To Give 10% Of?: Evidence For Both The "Gross Income" and "Surplus Income" Models For Tithing

In this modern age, God reinstituted the Biblical law of tithing, and in Doctrine and Covenants section 119, He said we were to pay “one tenth of our interest annually.” Modern Prophets in 1970 said that the word “interest” in section 119 “was understood to mean” income.

Since there are various ways to interpret interest and income, that means there is no clear and definitive revelation stating just what we are supposed to pay our income on.

This is a very important topic. A lot of money is involved in this decision process.

Regardless of what a person or family decides to pay their tithing on, the most important thing is that their heart and faith are centered on the Lord.

There at least two models for paying tithing that have a substantial amount of support from the scriptures and that harmonize with gospel principles.

The following will outline the doctrinal support for each of these models.

Proposition #1

Giving 10% of All the Money We Make

1. Doctrinal Support

Doctrine and Covenants 119 reinstituted the law of tithing, stating that we should pay one-tenth of our ‘interest.’ Over 100 years later, ‘interest’ was clarified by modern prophets to mean ‘income.’ On March 19, 1970, the First Presidency sent a letter to presidents of stakes and missions, bishops of wards, and presidents of branches in answer to the question, What is a proper tithe?

“For your guidance in this matter, please be advised that we have uniformly replied that the simplest statement we know of is that statement of the Lord himself that the members of the Church should pay one-tenth of all their interest annually, which is understood to mean income. No one is justified in making any other statement than this. We feel that every member of the Church should be entitled to make his own decision as to what he thinks he owes the Lord, and to make payment accordingly.”

The General Handbook of Instructions quotes from the March 19, 1970 letter from the First Presidency sets forth a definition of what is tithed. Here is a portion of the General Handbook of Instructions from that section:

“The simplest statement we know of is the statement of the Lord himself, namely, that the members of the Church should pay "one-tenth of all their interest annually," which is understood to mean income. No one is justified in making any other statement than this. (First Presidency letter, 19 Mar. 1970; see also D&C 119:4).

Because the General Handbook of Instructions quotes the 1970 letter from the First Presidency, the 1970 letter remains the official written policy on tithing.

*The clarification of ‘income’ seems to resonate with people as ‘gross’ income since income is defined by many to mean everything that ‘comes in.’

“And all the TITHE of the land, whether of the seed of the land, or of the fruit of the tree, is the LORD'S: it is holy unto the LORD.”- Leviticus 27:30

The Master said: “But seek ye first the kingdom of God, and his righteousness; and all these things shall be added unto you.” (Matt. 6:33.)

From the lds.org family home evening resource book: “A man once said, ‘I pay tithing on all my salary after deductions, since I don't get the money that is taken for taxes.’ Is he correct? Tithing is one-tenth of all our interest or increase, before anything else is taken out. See D&C 119:4.)

"The law is simply stated as 'one-tenth of all their interest.' Interest means profit, compensation, increase. It is the wage of one employed, the profit from the operation of a business, the increase of one who grows or produces, or the income to a person from any other source (no one pays perfectly on gross).” - Howard W Hunter

https://www.lds.org/manual/teachings-of-presidents-of-the-church-howard-w-hunter/chapter-9-the-law-of-tithing?lang=eng

https://www.lds.org/manual/teachings-of-presidents-of-the-church-lorenzo-snow/chapter-12-tithing-a-law-for-our-protection-and-advancement?lang=eng


The Widow's Mite

From Lynn G. Robbins, "Tithing—a Commandment Even for the Destitute," Ensign, (April 2005)

Among those who do not sacrifice there are two extremes: one is the rich, gluttonous man who won’t and the other is the poor, destitute man who believes he can’t. But how can you ask someone who is starving to eat less? Is there a level of poverty so low that sacrifice should not be expected or a family so destitute that paying tithing should cease to be required? Faith isn’t tested so much when the cupboard is full as when it is bare. In these defining moments, the crisis doesn’t create one’s character—it reveals it. The crisis is the test.

There is a Biblical precedent for the idea that even those that are destitute will be blessed by the Lord if they pay their tithing: the widow giving her last meal (all she had) and being blessed.

2. Gospel Principles Harmonious With The “Gross/Net” Model

1. It shows we are putting the Lord as a priority (consistent with giving him the firstfruits)

2. Can build more faith to put a more significant portion of our income to tithing

3. Forges frugality and industriousness to still provide despite giving so much to tithing

4. It shows our generosity, and that we are not trying to make justifications to pay less

5. The gospel is plain and simpler than we usually make it

*As a side note, millions of Mormons who have interpreted tithing to mean 10% of all the money they make, report feeling amply blessed in their lives.

And from my friend Joel Hood: “As with all laws and principles of the gospel, I counsel you to--whenever there is an ambiguity--err on the side of sacrificing more and being closer to the Lord.  You can never go wrong with that kind of attitude."

Proposition #2

10% of Surplus Income

(Giving 10% of What is Left After Essential Needs Are Met)

Below are scriptures and gospel principles that support the tithing on surplus model.

*As a caveat, those who pay tithing on their surplus income understand that it takes maturity and communion with God to not rationalize away what is considered necessary income. For some it could be tempting to count a gym membership for example as necessary, or something even more blasphemous. 

1. Doctrinal Support

a. D&C 119

D&C 119 states that we should give one-tenth of our ‘interest.’ The word “interest” in 1828 generally referred to surplus income (land in those days). Today we might call this surplus our "discretionary income," the money we have left over after our fixed costs have been met and our basic living expenses covered, aka, surplus (extra).

b. Abraham’s Tithe

In Genesis 14 of the King James Version, we are left with the impression that Abram paid one tenth of all his possessions. (Gross) That would have been a lot for Melchizedek to carry back, because Abram had a lot of possessions. Yet in Joseph Smith's newer translation, we find that "Abram paid unto him tithes of all that he had, of all the riches which he possessed, which God had given him more than that which he had need. (JST Genesis 14:39, replacing 14:20)

Still a lot, but now we see it's not a tenth of everything. Abram seemed to have given only a tenth of his surplus.

Add to that Hebrews 7:4: “Now consider how great this man was, unto whom even the patriarch Abraham gave the tenth of the spoils.” This New Testament scripture seems to reinforce that Abraham paid tithing on his surplus or “spoils.”

2. Gospel Principles Harmonious With The Surplus Model

Principle #1: The surplus seems to be more fair to extremely poor families who don't have a surplus income

Many families, in and out of the church barely make enough to meet their basic needs (housing, utilities, food, car insurance, clothing, medical, gas etc.) with no money left over.

The truly destitute have no surplus, and there are scriptures that suggest that they are not expected to tithe, as the following scriptures and quotes from modern prophets illustrate:

Section 119, verse 3 tells us, "and after that, those who have thus been tithed" (i.e. those who had a surplus to begin with) "shall pay one tenth of all their interest annually." That isn't everybody.

Orson Hyde, expounding on the D&C 119 revelation: “The celestial law requires one-tenth part of all a man’s substance which he possesses at the time he comes into the church and one-tenth part of his annual increase ever after. If it requires all man can earn to support himself and his family, he is not tithed at all. The celestial law does not take the mother’s and children’s bread, neither ought else which they really need for their comfort. The poor that have not of this world’s good to spare, but serve and honor God according to the best of their abilities in every other way, shall have a celestial crown in the Eternal Kingdom of our Father.” (The Millennial Star, 1847. Orson Hyde, editor)

In Lorenzo Snow’s famous speech about tithing, he said, “I plead with you in the name of the Lord, and I pray that every man, woman and child who has means shall pay one tenth of their income as tithing.”

And gospel principles found in the scriptures agree with these opinions of modern prophets cited above:

"if any provide not for his own, and specially for those of his own house, he hath denied the faith, and is worse than an infidel.”- 1 Timothy 5:8

“And see that all these things are done in wisdom and order, for it is not requisite that a man should faster than he has strength”- Mosiah 4:27

Principle #2: For those who do have a surplus/discretionary income, but it’s very small, the surplus model helps them to still live some very essential gospel principles.

There are many families in the church who only have a small surplus after meeting their necessary needs, despite trying to work hard and save.

Under the gross tithing model, some families have to give much if not all of their surplus income to tithing, and have little to no money left over to live important gospel principles as I will outline below. The surplus model however would free up money for these families to still live these important principles:

• Save and store for an emergency
• Multiply and replenish the earth
• Provide for your family (modest education costs, extra curricular activities, modest vacations, birthday/Christmas gifts etc.)
• Give charitably to the poor and needy (more on that in the next point)

Principle #3: For those who have a substantial surplus, more money should be freed up to give to charity, to build up Zion, where there is “no poor (members and non members) among them.” - Moses

A simple reading of the law of tithing in section 119 shows us that the care of the poor and the needy was never the purpose of tithing in the first place.

What Tithing is supposed to go towards: (D&C 199:2)

1. “For the building of mine house” (Temples)

And: “Verily I say unto you, that it is my will that a house should be built unto me in the land of Zion...Behold, this is the tithing and the sacrifice which I, the Lord, require..—” D&C 97:10-12

2. “For the laying of the foundation of Zion” (Stakes of Zion, Missionary Work)

3. “For the priesthood” (Missionary Work & Running The Church)

4. “For the debts of the Presidency of my Church

Helping those around us in need is of utmost importance to the Lord, as evidenced in the recent addition of the 4th mission of the church: “take care of the poor and needy,” and the numerous scriptures about how important it is to the Lord for us to help those in need. And we are consistently advised from the General Conference pulpit that there are many around is need, who need our rescue. Well, rescuing takes time, energy, love and much of the time means.

Alma 34:28: “if ye turn away the needy, and the naked, and visit not the sick and afflicted, and impart of your substance, if ye have, to those who stand in need (member or non-member)—I say unto you, if ye do not any of these things, behold, your prayer is vain, and availeth you nothing, and ye are as hypocrites who do deny the faith.”

For further study, please see these resources as an introduction.

1. https://history.lds.org/article/the-tithing-of-my-people?lang=eng

2. bycommonconsent.com (various articles about tithing)

3. http://mormonsundayschool.org/044-tithes-and-fasting

4. https://www.lds.org/scriptures/bd/tithe?lang=eng

5. http://www.mormondiscussionpodcast.org/2016/03/premium-tithing-part-1-surplus/

Let the debate begin.

What do y’all think?

-Tony Fieldson