Déjà Vu: A Corban* Variant?

When Jesus used the word corban* in chastising the Pharisees and scribes, what did He mean?

11 But ye say, If a man shall say to his father or mother, It is Corban, that is to say, a gift, by whatsoever thou mightest be profited by me; he shall be free.
12 And ye suffer him no more to do ought for his father or his mother;
13 Making the word of God of none effect through your tradition, which ye have delivered: and many such like things do ye. (New Testament | Mark 7:11-13)

Here is an explanation:

Jesus gives the proof of their corruption of the Law by citing their use of “Corban.” Moses had instructed God’s people to “honor their father and mother” (Exodus 20:12), but the Pharisees negated that command by teaching that they could give money to the temple in lieu of helping their parents in need. Whatever money might have been used to provide for aging parents could be dedicated to the temple treasury instead. Saying, “It is Corban” would exempt a person from his responsibility to his parents. In other words, the Pharisees took a legitimate Corban offering and used it in an illegitimate and devious way to defraud their parents (and enrich themselves). Thus, the Law of God was nullified.¹

So, are we seeing, in Christian churches worldwide, a variation of this corruption? What of the  preachers of the “Prosperity Gospel” as it is called²? Some say, in essence:

“Give generously to our ministry, [subtext: even if you can't afford it; even if it means you might not (or that someone else³ will need to) meet your financial obligations] because if you trust enough, your needs will be met and blessed by a generous, loving, reciprocating God. No need to worry about obligations to family and others, because if you are faithful to God, He will be faithful to you.”⁴

Do we see any “corban-like” déjà vu today?

As to the first-fruits argument made by some for giving off-the-top (before anything else), let us ask: Were first-fruits not a memorial offering with no calculation of percentage and no conception of avoiding temporal obligation where one might come under this condemnation:

But 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 (New Testament | 1 Timothy 5:8)?

Just something to consider.

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*Hebrew qorbān offering https://www.merriam-webster.com/dictionary/corban
corban orkor·ban [kawr-buhn Sephardic Hebrew kawr-bahn; Ashkenazic Hebrew kawr-buhn ] SHOW IPA
noun
• a sacrifice or offering made to God, especially among the ancient Hebrews in fulfillment of a vow.
https://www.dictionary.com/browse/corban
https://www.biblestudy.org/question/what-is-corban.html

1. https://www.gotquestions.org/corban.html
2. Some views on the Prosperity Gospel:
• Why The Prosperity Gospel Is Wrong!
(The Ramsay Show | May 31, 2020 | Time 7:47 min.) at https://www.youtube.com/watch?v=PUJjUxyIwbA
• Why I Abominate the Prosperity ‘Gospel’
(Desiring God | Oct. 27, 2009 | Time 10:34 min.) at https://www.youtube.com/watch?v=jLRue4nwJaA
• Francis Chan on What's Wrong with the Prosperity Gospel
(The Gospel Coalition | Feb. 11, 2019 | Time 1:59 min) at https://www.youtube.com/watch?v=_sLFgC4cRuI
• Are you Following the Prosperity Gospel without knowing it?
(How to Faith A Life | Feb 24, 2023 | Time 10:34) at https://www.youtube.com/watch?v=xcAmLfQ9QCw
3. My mother tithes 10 percent -- but she can't make her house payments
We're happy to help with her second mortgage -- but not if the money goes to her church. By CARY TENNIS https://www.salon.com/2006/12/08/mother_tithing/
4. Differing views on off-the-top:
• Pay Bills or Give Tithes and Offerings First? Written by John Avanzini https://www.cfaith.com/index.php/article-display/105-featured-c5-articles/21547-pay-bills-or-give-tithes-and-offerings-first
• The Law of Tithing Elder Daniel L. Johnson Of the Seventy https://www.churchofjesuschrist.org/study/ensign/2006/11/the-law-of-tithing?lang=eng
• I invite you to pay your tithing to the Lord first, before you meet any other financial obligations.
https://www.churchofjesuschrist.org/study/manual/personal-finances-for-self-reliance/3-paying-tithes-and-offerings/learn-maximum-time-45-minutes?lang=eng
• https://exitchurchianity.com/2014/07/11/should-i-tithe-or-pay-my-bills/
• Ensuring that the expenses of a religious organization are covered before you make sure that your own expenses are covered is out of order and backwards. Paying the utilities of a building that no one lives in, while not paying the utilities of the building where you and your family live is negligent and irresponsible. https://exitchurchianity.com/2014/07/11/should-i-tithe-or-pay-my-bills/
• https://www.fairlatterdaysaints.org/answers/Mormonism_and_church_finances/Tithing/Paying_tithing_versus_feeding_your_children_or_paying_your_rent
• https://www.mormonwiki.com/Mormon_Tithing
• Sacred Transformations By Aaron L. West Church Publishing Services Department https://www.churchofjesuschrist.org/study/ensign/2012/12/sacred-transformations?lang=eng
• The Language of the Gospel By Elder Valeri V. Cordón Of the Seventy
After some events related to a civil war in Central America, my father’s business went bankrupt. He went from about 200 full-time employees to fewer than five sewing operators who worked as needed in the garage of our home. One day during those difficult times, I heard my parents discussing whether they should pay tithing or buy food for the children. // On Sunday, I followed my father to see what he was going to do. After our Church meetings, I saw him take an envelope and put his tithing in it. That was only part of the lesson. The question that remained for me was what we were going to eat. https://www.churchofjesuschrist.org/study/general-conference/2017/04/the-language-of-the-gospel?lang=eng
• https://exitchurchianity.com/2014/07/11/should-i-tithe-or-pay-my-bills/
• https://exitchurchianity.com/2014/07/11/the-tithing-laws-part-1/
• https://exitchurchianity.com/2014/07/11/abrahams-tithe-to-melchizedek-part-1/
• https://exitchurchianity.com/2014/07/11/abrahams-tithe-to-melchizedek-part-3/
• http://www.thecrossunveiled.com/tithing.html
• One of the reasons why God told the Levitical priests that they were “cursed with a curse” in Malachi 3 was because they kept the best of the tithe for themselves and didn’t put it in the storehouse, thereby oppressing the poor, the fatherless, and the widows. https://exitchurchianity.com/2014/07/11/should-i-tithe-or-pay-my-bills/
• https://thetithinghoax.com/pay-tithes-or-debt/

To Be or Not to Be ... A “Paid” Clergy?

(Is the laborer worthy of his hire?*)

Most of the LDS take a certain pride in believing they belong to a church that has no paid clergy — at least on the grassroots level of ward and stake leadership. Alma's reply to Korihor's charge of “preaching for gain” is often used as the anchor for local church service without remuneration.¹ But have we misunderstood God's position? What does the totality of scripture say? What did Joseph Smith observe? And how do we reconcile God's ancient practice with our present practice and beliefs?

2 And he shall bring it [the “meat offering”] to Aaron's sons the priests: and he shall take thereout his handful of the flour thereof, and of the oil thereof, with all the frankincense thereof; and the priest shall burn the memorial of it upon the altar, to be an offering made by fire, of a sweet savour unto the LORD:
3 And the remnant of the meat offering shall be Aaron's and his sons': it is a thing most holy of the offerings of the LORD made by fire. (Old Testament | Leviticus 2:2-3)

3 And this shall be the priest's due from the people, from them that offer a sacrifice, whether it be ox or sheep; and they shall give unto the priest the shoulder, and the two cheeks, and the maw.
4 The firstfruit also of thy corn, of thy wine, and of thine oil, and the first of the fleece of thy sheep, shalt thou give him.
5 For the LORD thy God hath chosen him out of all thy tribes, to stand to minister in the name of the LORD, him and his sons for ever. (Old Testament | Deuteronomy 18:3-5; for extended text see ²)

11 And this is thine; the heave offering of their gift, with all the wave offerings of the children of Israel: I have given them unto thee [Aaron] , and to thy sons and to thy daughters with thee, by a statute for ever: every one that is clean in thy house shall eat of it.
12 All the best of the oil, and all the best of the wine, and of the wheat, the firstfruits of them which they shall offer unto the LORD, them have I given thee.
13 And whatsoever is first ripe in the land, which they shall bring unto the LORD, shall be thine; every one that is clean in thine house shall eat of it.
14 Every thing devoted in Israel shall be thine. (Old Testament | Numbers 18:11-14; for extended text see ³)

28 Thus ye also shall offer an heave offering unto the LORD of all your tithes, which ye receive of the children of Israel; and ye shall give thereof the LORD's heave offering to Aaron the priest.
29 Out of all your gifts ye shall offer every heave offering of the LORD, of all the best thereof, even the hallowed part thereof out of it.
30 Therefore thou shalt say unto them, When ye have heaved the best thereof from it, then it shall be counted unto the Levites as the increase of the threshingfloor, and as the increase of the winepress.
31 And ye shall eat it in every place, ye and your households: for it is your reward for your service in the tabernacle of the congregation. (Old Testament | Numbers 18:28-31)

27 And again Alma commanded that the people of the church should impart of their substance, every one according to that which he had; if he have more abundantly he should impart more abundantly; and of him that had but little, but little should be required; and to him that had not should be given.
28 And thus they should impart of their substance of their own free will and good desires towards God, and to those priests that stood in need, yea, and to every needy, naked soul.
29 And this he said unto them, having been commanded of God; and they did walk uprightly before God, imparting to one another both temporally and spiritually according to their needs and their wants. (Book of Mormon | Mosiah 18:27-29)

71 And the elders or high priests who are appointed to assist the bishop as counselors in all things, are to have their families supported out of the property which is consecrated to the bishop, for the good of the poor, and for other purposes, as before mentioned;
72 Or they are to receive a just remuneration for all their services, either a stewardship or otherwise, as may be thought best or decided by the counselors and bishop.
73 And the bishop, also, shall receive his support, or a just remuneration for all his services in the church. (Doctrine and Covenants | Section 42:71-73)

12 And if ye desire the glories of the kingdom, appoint ye my servant Joseph Smith, Jun., and uphold him before me by the prayer of faith.
13 And again, I say unto you, that if ye desire the mysteries of the kingdom, provide for him food and raiment, and whatsoever thing he needeth to accomplish the work wherewith I have commanded him;
14 And if ye do it not he shall remain unto them that have received him, that I may reserve unto myself a pure people before me. (Doctrine and Covenants | Section 43:12-14)

13 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.
14 And let him also reserve unto himself for his own wants, and for the wants of his family, as he shall be employed in doing this business. (Doctrine and Covenants | Section 51:13-14)

12 He who is appointed to administer spiritual things, the same is worthy of his hire, even as those who are appointed to a stewardship to administer in temporal things;
13 Yea, even more abundantly, which abundance is multiplied unto them through the manifestations of the Spirit.
14 Nevertheless, in your temporal things you shall be equal, and this not grudgingly, otherwise the abundance of the manifestations of the Spirit shall be withheld.
15 Now, this commandment I give unto my servants for their benefit while they remain, for a manifestation of my blessings upon their heads, and for a reward of their diligence and for their security;
16 For food and for raiment; for an inheritance; for houses and for lands, in whatsoever circumstances I, the Lord, shall place them, and whithersoever I, the Lord, shall send them. (Doctrine and Covenants | Section 70:12-16)

19 And now, verily I say unto you, let every elder who shall give an account unto the bishop of the church in this part of the vineyard be recommended by the church or churches, in which he labors, that he may render himself and his accounts approved in all things.
20 And again, let my servants who are appointed as stewards over the literary concerns of my church have claim for assistance upon the bishop or bishops in all things— (Doctrine and Covenants | Section 72:19-20)

23 And again, thus saith the Lord unto you, O ye elders of my church, who have given your names that you might know his will concerning you—
24 Behold, I say unto you, that it is the duty of the church to assist in supporting the families of those, and also to support the families of those who are called and must needs be sent unto the world to proclaim the gospel unto the world.
25 Wherefore, I, the Lord, give unto you this commandment, that ye obtain places for your families, inasmuch as your brethren are willing to open their hearts.
26 And let all such as can obtain places for their families, and support of the church for them, not fail to go into the world, whether to the east or to the west, or to the north, or to the south. (Doctrine and Covenants | Section 75:23-26)

Joseph Smith

The Seventy are not to attend the conferences of the Twelve unless they are called upon or requested to by the Twelve. The twelve and the Seventy have particularly to depend upon their Ministry for their support and that of their families, and they have a right by virtue of their offices to call upon the Church to assist them. (http://www.josephsmithpapers.org/paper-summary/minutes-and-discourse-2-may-1835-a/2#full-transcript: [TPJS: Section 2, p.75)

It is a very prevalent opinion that the [Old Testament] sacrifices which were offered were entirely consumed. This was not the case if you read Leviticus 2:2-3, you will observe that the priests took a part as a memorial and offered it up before the Lord, while the remainder was kept for the maintenance of the priests— (Teachings of the Prophet Joseph Smith, compiled by Joseph Fielding Smith, Deseret Book Company, Section 2, p. 75)

Thus we find that there has been frauds and secret abominations and evil works of darkness going on leading the minds of the weak and unwary into confusion and distraction, and palming it all the time upon the presidency while mean time the presidency were ignorant as well as innocent of these things, which were practicing in the church in their name and were attending to their own family concerns, weighed down with sorrow, in debt, in poverty, in hunger assaying to be fed yet finding themselves receiving deeds of charity but inadequate to their subsistence, and because they received those deeds they were envied and hated by those who professed to be their friends. (http://www.josephsmithpapers.org/paper-summary/letter-to-the-church-in-caldwell-county-missouri-16-december-1838/5#full-transcript; [TPJS, Section 3, p. 128].

In light of that and particularly this:

He who is appointed to administer spiritual things, the same is worthy of his hire, even as those who are appointed to a stewardship to administer in temporal things;
(Doctrine and Covenants 70:12, bold emphasis added)

do we need to rethink our practice and beliefs? Out of the tithes and offerings given to God by a grateful and obedient people, did God not re-gift a portion to His ministers for their “support and just remuneration” with the caution that they were to be equal in temporal things? Does the Doctrine and Covenants tithing section 119⁴ not designate that one of the tithing purposes is for “my holy priesthood”? So with all the above statements, should we be amenable to a “just remuneration” that honors “equal in temporal things”⁵ for all God's servants, not just those in high leadership? Are we more committed to capital projects and investment strategies than human needs in the way we designate tithing donations? Is God's statement “worthy of his hire” based on a gift / re-gift economy concept without the taint of measured entitlement as happened in the Parable of the Laborers?⁶

Did the High Council's eventual rejection (under pressure from the saints) of Joseph and Sidney's appeal for support in 1838 bring consequences upon the fledgling church? Was the failure of the early saints to obey Doctrine and Covenants | Section 43:12-14 (quoted above; given in February 1831) a turning point? Why did Joseph and Sidney even have to appeal for support in 1838 when the directives for support had been given years previous? Did Joseph and Sidney ask too much? Was their request a test for the saints? (Alas, many questions, and no sure answers.)

Perhaps one of the great challenges in a gift / re-gift economy is for God's servants (laborers in His vineyard)  to freely give of their time, talents, and energies without any notion of calculated entitlement or fairness test concerning a re-gift? Is that a prime feature of a Zion society — the ability (the attitude) to give and to receive without a calculator in mind or hand?

But the laborer in Zion shall labor for Zion; for if they labor for money they shall perish. (Book of Mormon | 2 Nephi 26:31)

So, how do we break the Babylonian fixation on gain found amongst so many preachers and teachers, ancient and modern?

... and [they] preach up unto themselves their own wisdom and their own learning, that they may get gain ... (Book of Mormon | 2 Nephi 26:20)

He commandeth that there shall be no priestcrafts; for, behold, priestcrafts are that men preach and set themselves up for a light unto the world, that they may get gain and praise of the world; but they seek not the welfare of Zion. (Book of Mormon | 2 Nephi 26:29)

How do we avoid this pitfall? Could the answer be in moving to a gift / re-gift attitude and economy?

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* Old Testament | Jeremiah 22:13 ~ Woe unto him that buildeth his house by unrighteousness, and his chambers by wrong; that useth his neighbour's service without wages, and giveth him not for his work;
New Testament | Luke 10:7 ~ And in the same house remain, eating and drinking such things as they give: for the labourer is worthy of his hire.
Doctrine and Covenants | Section 31:5 ~ Therefore, thrust in your sickle with all your soul, and your sins are forgiven you, and you shall be laden with sheaves upon your back, for the laborer is worthy of his hire. Wherefore, your family shall live.
Doctrine and Covenants | Section 84:79, 89-90 ~ Behold, I send you out to prove the world, and the laborer is worthy of his hire. ... Whoso receiveth you receiveth me; and the same will feed you, and clothe you, and give you money. And he who feeds you, or clothes you, or gives you money, shall in nowise lose his reward.
Doctrine and Covenants | Section 106:1–3 ~ IT is my will that my servant Warren A. Cowdery ... should preach my everlasting gospel, and lift up his voice and warn the people, not only in his own place, but in the adjoining counties; And devote his whole time to this high and holy calling, which I now give unto him, seeking diligently the kingdom of heaven and its righteousness, and all things necessary shall be added thereunto; for the laborer is worthy of his hire.
Doctrine and Covenants | Section 124:121 ~ And again, verily I say unto you, let the quorum of the Nauvoo House have a just recompense of wages for all their labors which they do in building the Nauvoo House; and let their wages be as shall be agreed among themselves, as pertaining to the price thereof.

1. Book of Mormon | Alma 30:31-35 ~ And [Korihor] did rise up in great swelling words before Alma, and did revile against the priests and teachers, accusing them of leading away the people after the silly traditions of their fathers, for the sake of glutting on the labors of the people. Now Alma said unto him: Thou knowest that we do not glut ourselves upon the labors of this people; for behold I have labored even from the commencement of the reign of the judges until now, with mine own hands for my support, notwithstanding my many travels round about the land to declare the word of God unto my people. And notwithstanding the many labors which I have performed in the church, I have never received so much as even one senine for my labor; neither has any of my brethren, save it were in the judgment–seat; and then we have received only according to law for our time. And now, if we do not receive anything for our labors in the church, what doth it profit us to labor in the church save it were to declare the truth, that we may have rejoicings in the joy of our brethren? Then why sayest thou that we preach unto this people to get gain, when thou, of thyself, knowest that we receive no gain?
2. Old Testament | Deuteronomy 18:1-8 ~ THE priests the Levites, and all the tribe of Levi, shall have no part nor inheritance with Israel: they shall eat the offerings of the LORD made by fire, and his inheritance. Therefore shall they have no inheritance among their brethren: the LORD is their inheritance, as he hath said unto them. ¶ And this shall be the priest's due from the people, from them that offer a sacrifice, whether it be ox or sheep; and they shall give unto the priest the shoulder, and the two cheeks, and the maw. The firstfruit also of thy corn, of thy wine, and of thine oil, and the first of the fleece of thy sheep, shalt thou give him. For the LORD thy God hath chosen him out of all thy tribes, to stand to minister in the name of the LORD, him and his sons for ever. ¶ And if a Levite come from any of thy gates out of all Israel, where he sojourned, and come with all the desire of his mind unto the place which the LORD shall choose; Then he shall minister in the name of the LORD his God, as all his brethren the Levites do, which stand there before the LORD. They shall have like portions to eat, beside that which cometh of the sale of his patrimony.
3. Old Testament | Numbers 18:8-20 ~ And the LORD spake unto Aaron, Behold, I also have given thee the charge of mine heave offerings of all the hallowed things of the children of Israel; unto thee have I given them by reason of the anointing, and to thy sons, by an ordinance for ever. This shall be thine of the most holy things, reserved from the fire: every oblation of theirs, every meat offering of theirs, and every sin offering of theirs, and every trespass offering of theirs, which they shall render unto me, shall be most holy for thee and for thy sons. In the most holy place shalt thou eat it; every male shall eat it: it shall be holy unto thee. And this is thine; the heave offering of their gift, with all the wave offerings of the children of Israel: I have given them unto thee, and to thy sons and to thy daughters with thee, by a statute for ever: every one that is clean in thy house shall eat of it. All the best of the oil, and all the best of the wine, and of the wheat, the firstfruits of them which they shall offer unto the LORD, them have I given thee. And whatsoever is first ripe in the land, which they shall bring unto the LORD, shall be thine; every one that is clean in thine house shall eat of it. Every thing devoted in Israel shall be thine. Every thing that openeth the matrix in all flesh, which they bring unto the LORD, whether it be of men or beasts, shall be thine: nevertheless the firstborn of man shalt thou surely redeem, and the firstling of unclean beasts shalt thou redeem. And those that are to be redeemed from a month old shalt thou redeem, according to thine estimation, for the money of five shekels, after the shekel of the sanctuary, which is twenty gerahs. But the firstling of a cow, or the firstling of a sheep, or the firstling of a goat, thou shalt not redeem; they are holy: thou shalt sprinkle their blood upon the altar, and shalt burn their fat for an offering made by fire, for a sweet savour unto the LORD. And the flesh of them shall be thine, as the wave breast and as the right shoulder are thine. All the heave offerings of the holy things, which the children of Israel offer unto the LORD, have I given thee, and thy sons and thy daughters with thee, by a statute for ever: it is a covenant of salt for ever before the LORD unto thee and to thy seed with thee. ¶ And the LORD spake unto Aaron, Thou shalt have no inheritance in their land, neither shalt thou have any part among them: I am thy part and thine inheritance among the children of Israel.
4. Doctrine and Covenants | Section 119:1-7 ~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, 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. 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. 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. 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. And this shall be an ensample unto all the stakes of Zion. Even so. Amen.
5. (such as with a universal stipend without respect of persons?)
6. Note re Parable of the Laborers in New Testament | Matthew 20:1-16: Will not all laborers in God's vineyard, whether they serve their whole life or just days or hours after their conversion, receive of God's mercy and grace, if they endure to the end?

Illustration source: https://commons.wikimedia.org/wiki/File:Vraagteken.svg

The Tithing of My People?

At Far West, Missouri, July 8, 1838, the Lord answered Joseph Smith’s query about “how much thou requirest of the properties of thy people for a tithing.” The resulting revelation is found in our current Doctrine and Covenants, Section 119.

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.

This was not an easy two-stage law. It greatly offends the natural man and were it required today, membership would undoubtedly be but a fraction of what it is. Originally, the first stage was: 1) “all their surplus property” upon joining the Saints, and thereafter, 2) “one–tenth of all their interest annually.” Then verse 5 seems to reveal a future time when: “it shall come to pass that all those who gather to the land of Zion shall be tithed of their surplus properties, and shall observe this law ....”

Because the words “interest” and “surplus” can be subject to various interpretations (and have been), it might be helpful to understand how this law was understood in 1847:

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 a man can earn to support himself and 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 this world’s good to spare, but serve and honour God according to the best of their abilities in every other way, shall have a celestial crown in the Eternal Kingdom of our Father. But the rich, and such as have this world’s good which they can spare, without injury to themselves, or without bringing want upon themselves and upon their families, can never obtain a celestial crown unless they pay their tithing. They are not excluded, neither disfellowshipped from the church if they do not do it. We have no law to authorize us to do this; still, such as are able and do not pay their tithing, their light, like that of the foolish virgins, will go out: they will have not oil in their vessels, and consequently cannot be admitted. It, therefore, remains with every man to decide for himself whether he will seek for a celestial crown of his own free will and choice, without compulsion, or not. The poor will readily pay their tithing and more too, because tithing is not particularly required of them. The rich think that it is a hard law as a general thing, yet once in a while a rich man is caught in the gospel net, whose heart is open not only to pay his tithing, but even to sell all that he hath and give to the poor, and go forth and preach the gospel without purse or scrip. But we expect that not only our property will be tithed, but our life also, not one-tenth of it particularly, but even the whole.¹

Since there has not been another revelation announced to change or refine Section 119, the following scriptures (mostly relating to the Law of Consecration) might help those who remain confused with conflicting interpretations about how or when  to calculate interest or surplus (all bold emphasis added):

And he [Melchizedek] lifted up his voice, and he blessed Abram, being the high priest, and the keeper of the storehouse of God; Him whom God had appointed to receive tithes for the poor. 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. (Old Testament | JST Genesis 14:37-38)

[To Martin Harris:] Impart a portion of thy property, yea, even part of thy lands, and all save the support of thy family. (Doctrine and Covenants | Section 19:34)

[Revelation “embracing the law of the Church”:] And again, if there shall be properties in the hands of the church, or any individuals of it, more than is necessary for their support after this first consecration, which is a residue to be consecrated unto the bishop, it shall be kept to administer to those who have not, from time to time, that every man who has need may be amply supplied and receive according to his wants. (Doctrine and Covenants | Section 42:33)

And if thou obtainest more than that which would be for thy support, thou shalt give it into my storehouse, that all things may be done according to that which I have said. (Doctrine and Covenants | Section 42:55)

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. (Doctrine and Covenants | Section 51:13)

And see that all these things are done in wisdom and order; for it is not requisite that a man should run faster than he has strength. And again, it is expedient that he should be diligent, that thereby he might win the prize; therefore, all things must be done in order. (Book of Mormon | Mosiah 4:27)

Moreover by being in haste, and forcing the sale of property, unreasonable sacrifices have been made, and although this is a day of sacrifice and tithing, yet to make lavish and unreasonable sacrifices is not well pleasing in the sight of the Lord.²

 Sometimes, a person may feel directed by God to covenant more than a tithe, but that is a personal covenant not compulsory on any other—somewhat in the nature of the Nazarite or Rechabite covenants;³ or like the covenant that Joseph and Oliver made after a very trying period in their lives.⁴

So if the more exacting Law of Consecration allows for subtraction (after the first consecration) of what is needed for the support of self and family, then is a similar subtraction in the Law of Tithing sanctioned when calculating surplus and the tithe on that surplus?

Here are some questions to consider about our tithing traditions:

▪ Is God instructing us to take the needs and support of ourselves and our families into account before we know what is surplus? what is to be tithed? what is to be offered?
▪ Do our current traditions have a different expectation for the business owner as compared to the wage earner when counsel on tithing is given?
▪ If God is asking a perpetual tithe (ten-percent) of our interest / surplus annually (verses 4 and 5), what are we to do with the remaining ninety-percent?
▪ Does He leave us ninety-percent so we can individually practice the second great commandment anonymously?⁵
▪ Does rote-giving foster a sense of having done our part without more expected?
▪ If we calculate ten-percent on something other than surplus, does that hinder our ability or desire to personally practice, “unto the least of these”?⁶
▪ Does God leave calculating “surplus” and “interest” to the conscience and circumstance of each individual as a test of integrity, reasonableness, and inspiration?
▪ If we truly calculated surplus, would we be more cognizant of how much, in wisdom, we can further disperse or use under inspiration?
▪ Would we be more inclined to moderate our desires and buy less of everything in order to maximize surplus, or would we do the opposite?
▪ What do we now have that we could, in wisdom, downsize in order to increase surplus?
▪ Have we been “looking beyond the mark” in defining “interest”?
▪ Do we feel burdened to pay tithing? or are we burdened by possessions and debt?
▪ Is tithing just a knee-jerk to cultural expectations or it is a thoughtful, cheerful expression of gratitude?

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1. Millenial Star ~ Vol. IX, No. 1, January 1, 1847, p. 12:

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2. (The Elders in the Land of Zion To the Church of Christ Scattered Abroad., Evening and Morning Star, vol. 1 (June 1832-May 1833), Vol. I. July, 1832. No. 2. 13.)
3. Nazarite: Old Testament | Numbers 6; Rechabites: Old Testament | Jeremiah 35.
4. The Covenant of Tithing [by Joseph and Oliver]. On the evening of the 29th of November, I united in prayer with Brother Oliver for the continuance of blessings. After giving thanks for the relief which the Lord had lately sent us by opening the hearts of the brethren from the east, to loan us $430; after commencing and rejoicing before the Lord on this occasion, we agreed to enter into the following covenant with the Lord, viz.:
That if the Lord will prosper us in our business and open the way before us that we may obtain means to pay our debts; that we be not troubled nor brought into disrepute before the world, nor His people; after that, of all that He shall give unto us, we will give a tenth to be bestowed upon the poor in His Church, or as He shall command; and that we will be faithful over that which He has entrusted to our care, that we may obtain much; and that our children after us shall remember to observe this sacred and holy covenant; and that our children, and our children's children, may know of the same, we have subscribed our names with our own hands. (Signed)
Joseph Smith, Jun.
Oliver Cowdery.
—DHC 2:174-175. (Joseph Smith, Teachings of the Prophet Joseph Smith, selected and arranged by Joseph Fielding Smith [Salt Lake City: Deseret Book Co., 1976], 70.)
5. New Testament | Matthew 22:39 ~ And the second is like unto it, Thou shalt love thy neighbour as thyself.
New Testament | Matthew 6:3-4 ~ But when thou doest alms, let not thy left hand know what thy right hand doeth: That thine alms may be in secret: and thy Father which seeth in secret himself shall reward thee openly.
6. New Testament | Matthew 25:35-40 ~ For I was an hungred, and ye gave me meat: I was thirsty, and ye gave me drink: I was a stranger, and ye took me in: Naked, and ye clothed me: I was sick, and ye visited me: I was in prison, and ye came unto me. Then shall the righteous answer him, saying, Lord, when saw we thee an hungred, and fed thee? or thirsty, and gave thee drink? When saw we thee a stranger, and took thee in? or naked, and clothed thee? Or when saw we thee sick, or in prison, and came unto thee? And the King shall answer and say unto them, 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.