“One-tenth of All Their Interest Annually”
Doctrine and Covenants 119:4–5
4 . . . [T]hose 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.
President Joseph F. Smith said:
“By this principle [tithing] the loyalty of the people of this Church shall be put to the test. By this principle it shall be known who is for the kingdom of God and who is against it. By this principle it shall be seen whose hearts are set on doing the will of God and keeping His commandments, thereby sanctifying the land of Zion unto God, and who are opposed to this principle and have cut themselves off from the blessings of Zion. There is a great deal of importance connected with this principle, for by it it shall be known whether we are faithful or unfaithful. In this respect it is as essential as faith in God, as repentance of sin, as baptism for the remission of sin, or as the laying on of hands for the gift of the Holy Ghost.”
(In Conference Report, Apr. 1900, 47.)