1: How is tithing calculated
The Lord:
36 And this Melchizedek, having thus established righteousness, was called the king of heaven by his people, or, in other words, the King of peace.
37 And he lifted up his voice, and he blessed Abram, being the high priest, and the keeper of the storehouse of God;
38 Him whom God had appointed to receive tithes
for the poor.
39 Wherefore, 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 Gen 14)
Thou shalt truly tithe all the
increase of thy seed, that the field bringeth forth year by year. (Deuteronomy 14:22)
At the end of three years thou shalt bring forth all the tithe of thine
increase the same year, and shalt lay it up within thy gates: (Deuteronomy 14:28)
1 Verily, thus saith the Lord, I require all their
surplus property to be put into the hands of the bishop of my church in Zion,
2 For the building of mine house, and for the laying of the foundation of Zion and for the priesthood, and for the debts of the Presidency of my Church.
3 And
this shall be the beginning of the tithing of my people.
4 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.
5 Verily I say unto you, it shall come to pass that all those who gather unto the land of Zion shall be tithed of their surplus properties, and shall observe this law, or they shall not be found worthy to abide among you.
6 And I say unto you, if my people observe not this law, to keep it holy, and by this law sanctify the land of Zion unto me, that my statutes and my judgments may be kept thereon, that it may be most holy, behold, verily I say unto you, it shall not be a land of Zion unto you.
7 And this shall be an ensample unto all the stakes of Zion. Even so. Amen. (D&C 119)
"And again, let the bishop appoint a storehouse unto this church; and let all things both in money and in meat, which are
more than is needful for the wants of this people, be kept in the hands of the bishop."
(D&C 51:13)
"Yea, it shall come in a day when there shall be churches built up that shall say: Come unto me, and for your money you shall be forgiven of your sins." (Mormon 8:32)
Joseph Smith wrote, "The matter of consecration must be done by the mutual consent of both parties; for to give the Bishop power to say how much every man shall have, and he be obliged to comply with the Bishop's judgment, is giving the Bishop more power than a king has; and, upon the other hand, to let every man say how much he needs, and the Bishop be obliged to comply with his judgment, is to throw Zion into confusion, and make a slave of the Bishop. The fact is, there must be a balance or equilibrium of power, between the Bishop and the people; and thus harmony and good-will may be preserved among you." (TPJS p23)
"The celestial law requires one-tenth part of all a man's substance which he possesses at the time he comes into the church (See D&C 119:1), and one-tenth part of his annual increase ever after(See D&C 119:4). 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 Millenial Star, 1847. Orson Hyde, editor)
"If a man gives for the benefit of the Church, it is considered a voluntary offering. Yet the law requires or enjoins a consecration of the overplus, after reserving for himself and family to carry on his business." (John Corrill, A Brief History of the Church of Latter Day Saints, p 45)
Definition of surplus - an amount of something left over when requirements have been met; an excess of production or supply over demand.
Webster 1828 definition of increase - Increment; profit; interest; that which is added to the original stock.
Bottom line: The Lord's law of tithing is 10% of what you have left over after you subtract what you need.
The Modern Church:
"Pay it first, even when you think you do not have enough money to meet your other needs." (https://www.lds.org/youth/for-the-strength-of-youth/tithes-and-offerings?lang=eng)
“If paying tithing means that you can’t pay for water or electricity, pay tithing. If paying tithing means that you can’t pay your rent, pay tithing. Even if paying tithing means that you don’t have enough money to feed your family, pay tithing. The Lord will not abandon you.” (
Aaron West, Ensign 2012)
2: What is tithing to be spent on
The Lord:
"When thou hast made an end of tithing all the tithes of thine increase the third year, which is the year of tithing, and hast given it unto the
Levite, the
stranger, the
fatherless, and the
widow, that they may
eat within thy gates, and be filled;
Then thou shalt say before the Lord thy God, I have brought away the hallowed things out of mine house, and also have given them unto the Levite, and unto the stranger, to the fatherless, and to the widow, according to all thy commandments which thou hast commanded me: I have not transgressed thy commandments, neither have I forgotten them:" (Deuteronomy 26:12-13)
1 Verily, thus saith the Lord, I require all their surplus property to be put into the hands of the bishop of my church in Zion,
2 For the building of mine house, and for the laying of the foundation of Zion and for the priesthood, and for the debts of the Presidency of my Church.
3 And this shall be the beginning of the tithing of my people. (D&C 119)
"They rob the poor because of their fine sanctuaries; they rob the poor because of their fine clothing; and they persecute the meek and the poor in heart, because in their pride they are puffed up." (2 Nephi 28:13)
The Modern Church:
"These sacred funds are used in a rapidly growing church to spiritually bless individuals and families by constructing and maintaining temples and houses of worship, supporting missionary work, translating and publishing scriptures, fostering family history research, funding schools and religious education, and accomplishing many other Church purposes as directed by the Lord’s ordained servants." (David Bednar, "Windows of Heaven," Oct 2013 Gen. Conf.)
228,000 acres (923 km²) in Nebraska
51,600 acres in Oklahoma
Over 312,000 acres in Florida (0.7% of the state)
Further reading:
http://www.ldsfreedomforum.com/viewtopic.php?f=19&t=28207