Date of Revelation: July 8, 1838
Location: Far West, Missouri
Context: Received the same day as D&C 117 and 118. The law of consecration had proven too complex to implement successfully. Joseph Smith inquired about funding the Church's needs, and the Lord revealed the simpler law of tithing.
Section Summary: The Lord replaces the complex law of consecration with the simpler law of tithing. Members are to give their surplus property initially, then pay one-tenth of their annual interest (income) forever. This "standing law" would fund temple building, Zion's establishment, priesthood support, and pay the Presidency's debts.
Primary Doctrinal Principle: Tithing is a "standing law...forever"—a perpetual covenant requirement that demonstrates faith, supports God's work, and qualifies members for temple blessings.
Secondary Principle: The Lord trusts His people's honesty in determining what constitutes "surplus" and calculating "one-tenth of all their interest," making tithing a matter of covenant integrity rather than legal precision.
Application Principle: Financial consecration through tithing supports temple building, priesthood work, missionary efforts, and welfare—concrete ways we participate in building God's kingdom.
By 1838, the law of consecration (revealed in 1831) had proven too complex to sustain. Members struggled with deeding all property to the Church and receiving stewardships back. The system required perfect record-keeping, complete trust, and administrative capacity the young Church didn't yet possess.
The Kirtland Safety Society's collapse (1837) left Joseph Smith and Church leaders with massive debts. Missouri land purchases added more obligations. Creditors threatened imprisonment for unpaid debts. The Church desperately needed sustainable income to: (1) Pay existing debts, (2) Support full-time leaders, (3) Fund temple construction, (4) Build Zion's infrastructure.
Instead of complex consecration, the Lord revealed simple tithing: Give surplus property once, then 10% of income annually forever. This created predictable revenue, maintained private property rights, and proved sustainable across generations and cultures.
Today, the law of tithing funds: temples worldwide, full-time missionaries, Church education, welfare services, humanitarian aid, meetinghouses, and administrative operations—all without paid local clergy.
The first requirement is revolutionary: "I require all their surplus property." This replaced complex consecration with simple initial offering. "Surplus property" meant what members possessed beyond basic needs. The verse specifies four purposes: (1) building the temple, (2) establishing Zion's infrastructure, (3) supporting priesthood leaders, (4) paying the Presidency's debts from Kirtland Safety Society collapse.
Verse 3 establishes the perpetual law: "one-tenth of all their interest annually." "Interest" in 1830s usage meant increase or income. "This shall be a standing law unto them forever" establishes permanence—not temporary measure but enduring covenant requirement. "For my holy priesthood" connects tithing to supporting priesthood work: temple service, missionary work, welfare, education.
These verses establish the Council on the Disposition of Tithes—composed of First Presidency, Twelve, and Presiding Bishopric—to determine how tithing funds are used. The warning in verses 6-7: failure to keep the law of tithing prevents Zion from being established. Tithing isn't optional for Zion-building but essential.
Etymology: From Old English teotha (tenth), from Proto-Germanic *teguntha. Related to Latin decimus (tenth) and Greek dekatos (tenth).
Webster 1828: "The tenth part of anything; but appropriately, the tenth part of the increase annually arising from the profits of land and stock, allotted to the clergy for their support."
Doctrinal Significance: The mathematical precision—exactly one-tenth—eliminates ambiguity. This ancient practice links modern Saints to Abraham, Moses, and biblical covenant people. Paying tithing demonstrates trust in God's ownership of all things.
Etymology: From Latin superplus—"super" (over, above) + "plus" (more). Literally "over and more."
Webster 1828: "That which remains when use is satisfied; excess; overplus."
Doctrinal Significance: The Lord trusts members' honesty in determining surplus. This requires spiritual discernment: What do I need versus what is excess? The initial surplus offering demonstrated commitment to the tithing covenant.
Meaning: Permanent statute, not temporary decree. Legal terminology for established law remaining in force until explicitly repealed.
Doctrinal Significance: "Forever" means tithing applies to all generations, locations, circumstances. This prevents future questioning or attempts to modify the law. Tithing isn't negotiable but perpetual covenant requirement.
Note: D&C 119 contains 7 verses establishing the law of tithing. This section provides 30 questions per verse (210 total) designed for personal study, family discussion, and class teaching. Questions are organized by category: Understanding the Text, Doctrinal Analysis, Personal Application, and Modern Relevance.
Verse Count Verification: D&C 119 = 7 verses | Study Questions = 210 (30 × 7) ✓
Full Study Questions Available: The complete 06_Study_Questions.md markdown file contains all 210 questions (30 per verse for 7 verses). This HTML version shows representative samples. For comprehensive study, please refer to the complete markdown source file.
Questions explore what "beginning" means, the transition from consecration, and the establishment of tithing as the standing financial law.
Questions examine the ongoing tithing requirement (10% annually), what constitutes "interest" (increase/income), and the phrase "a standing law unto them forever."
Questions analyze the Lord's timing for requiring tithing from different groups and the principle of divine patience.
Questions explore what it means to be "burned," temporal and spiritual consequences, and the principle of accountability to covenant law.
Questions examine annual settlement, the concept of a day of accounting, and modern tithing declaration practices.