Lesson 17: The Law of Tithing #DandC2017

Learning Outcomes

At the end of class, students will be able to

1. Describe the roots of tithing in the Hebrew Bible and in American Protestantism.
2. Assess how scriptural text relates to contemporary practice in Mormonism.
3. Explain how the blessings from tithing compare to Prosperity Gospel ideas.

Hebrew Bible

The Hebrew Bible mentions three different types of tithes/taxes:

1. Temple tax: each male over the age of 20 paid a half-shekel, irrespective of wealth. Ex. 30:11-16. Went toward the upkeep of the temple. This was paid to atone for one’s own soul
2. Agricultural tithe: paid in-kind; 1/10 of the produce of the field. Deut. 14:22. Why? The Levites didn’t inherit any land; this was meant to support them where there was no land. Num. 18:25-26.
3. Another tithe that was meant to be taken to Jerusalem and consumed, or given to the poor, depending on where in the 7-year cycle you were. Deut. 14:23-29. Years 1,2,4, and 5 it was to be eaten in Jerusalem at the temple. Year 3 and 6, given to the poor. Year 7, the land lay fallow, and obviated the need for tithes.

American Protestantism

Tithing basically didn’t exist in American Protestantism until the late 1800s. [See Beumler, In Pursuit of the Almighty’s Dollar]

In colonial America, settlements generally weren’t big enough to support more than one physical church. Once new churches came in, that represented a significant trauma, because it represented the breakdown of the communal life that existed.

Tithing was fairly unnecessary: initially, the established church in each colony/state was supported through public taxes. And once we had disestablishment, most churches raised money through offerings, through pew rents.

Post-Civil War, Protestantism rediscovered the tithe.Advantages: it had a biblical precedent, so it was a spiritual law, and thus was “unappealable as the laws of motion, force, and gravity.” (p. 51.)

They focused on different texts, sometimes from Genesis, sometimes Leviticus, sometimes Deuteronomy, and sometimes Malachi.

Two big problems: one is the idea of Gospel of Prosperity. Once you refer to Mal. 3:10, what do you do about the promises? Do you tithe merely to become rich yourself?

Second: the gross-vs.-net debate: that’s not unique to Mormonism. In fact, the question came up popularly in the late 1950s. Why? It’s not until, say, the 1940s that the federal income tax became a mass tax, and it suddently hit most Americans.

LDS Church

In 1831, Joseph adopted a type of consecration, which was not unpopular among groups in the 19th century. For various reason, though, it didn’t work terribly well. By 1837, the church was deeply in debt and the country had slumped into a depression.

At that time, in the church, the term “tithing” referred to any free-will offering/consecration to the church.

In late 1837/early 1838, the bishop of Missouri tried to make “tithing” more specific: he proposed that each household should offer a tithe of 2% of its net worth after paying off its debts. (Makes sense: the idea of income taxation started in England in 1799, but didn’t hit the US until the Civil War.)

Joseph moved to Far West, Missouri. The church was facing a daunting task of raising money for the temple, among other things. In July 1838, Joseph met with a group of church leaders, prayed. D&C 119.

How did it function? First, every member was to contribute their surplus property to the bishop. After that, they were to tithe one-tenth of their “interest” annually.

That’s raised a number of questions: what is “interest”? The Encyclopedia of Mormonism defines “interest” as “increase”; President Kimball said “interest” meant “income.” It turns out that both were wrong.

Basically, “interest” meant that the payor of tithing calculated their net worth, assumed a return on that (6% according to Bishop Partridge), and then paid 10% of that. Essentially, then, tithing was calculated as a percentage of net worth (essentially a property tax). Which again, makes sense: Americans at the time were used to property taxes.

Reading Scripture

So one interesting thing this does is illustrates our relationship with the actual text. The tithing we pay is not what D&C 119 says. But is that wrong? I’d argue that it’s not: the point of continuing revelation is to adjust things as we go. So we don’t pay Section 119 tithing; rather, we pay tithing in the way that’s more amenable to the kind of economy we have today.

Back to Blessings

Note that I don’t believe that paying our tithing helps ensure that we have enough money. Rather, it forces us to economize more carefully. Maybe there’s a loaves-and-fishes thing that occasionally happens, but for the most part, I don’t think it does. Rather, it forces us to be more careful with our money.

Avoiding Prosperity Gospel

So how do we negotiate tithing without falling into the trap of the Gospel of Prosperity?

Update: Shoot, I meant to include a link to Kevin Barney’s lesson plan from four years ago. It has some spectacular ideas, and you should definitely look at it, too!