LDS Tithing Explained: Why 10% and How the Money Works

What Is Tithing?

Tithing is the practice of donating 10% of one's income to The Church of Jesus Christ of Latter-day Saints. It is one of the most visible practices of the faith and is deeply rooted in biblical history and LDS theology. The practice is based on the biblical principle that a tenth of all things belongs to the Lord—seen throughout the Old Testament and reinforced in the Book of Mormon.

The biblical foundation for tithing is extensive. Malachi 3:10 contains one of the most quoted verses on tithing in LDS Sunday services: "Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me now herewith, saith the Lord of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it." The principle appears in Genesis 14:20, where Abraham gave a tenth to Melchizedek, and throughout the book of Mosiah in the Book of Mormon, where King Benjamin's people give a tenth of all their possessions.

How Is Tithing Calculated?

In the modern church, tithing was formally established through revelation in Doctrine and Covenants 119, received in 1838. The Lord commanded members to bring "one-tenth of all their properties" into the storehouse. The exact meaning of "one-tenth of all increase" (which is how it is commonly stated) is left somewhat open to individual conscience—most members interpret it as 10% of gross annual income, though some calculate it from net income. Members are encouraged to pray and seek personal guidance from the Spirit regarding their tithing calculation.

Members are asked to make a declaration of their tithing status once each year, typically in December, at a meeting with their bishop called a tithing settlement. The bishop asks whether members have paid a "full, true, and faithful tithe" on all their income. This interview is private and confidential. Members' tithing records are strictly guarded. The purpose is not to extract money but to help members make a spiritual commitment and reflect on their financial faithfulness.

What Tithing Funds Are Used For

The funds from tithing support several major purposes. First, they fund the construction and maintenance of temples and meetinghouses throughout the world. Latter-day Saint chapels and temples are beautiful, well-maintained buildings available to members for worship and spiritual practice. Second, tithing supports education—the church operates Brigham Young University (BYU), Brigham Young University–Idaho (BYU-I), and BYU–Pathway, providing education to tens of thousands of students at subsidized tuition rates. Third, tithing funds humanitarian aid, disaster relief, and service initiatives worldwide. Fourth, tithing funds missionary work—the church sends over 60,000 missionaries worldwide, largely funded by tithing.

The church does not publish a detailed accounting of how tithing funds are allocated, which has sometimes caused curiosity or criticism from outsiders. However, the church is required to report financial information to governments where it operates and does so. The lack of public accounting has changed in recent years—the church now publishes more transparency about how funds are used, though not down to the dollar.

A key doctrine in LDS teaching is that paying tithing is an act of faith. Members are taught stories illustrating this principle—widows who gave their last coins (Mark 12:41-44), missionaries who paid tithing even in poverty, and families who trusted that God would provide. President Spencer W. Kimball famously taught that the church is built on the sacrifices of its members in paying tithing. Members who maintain a full tithe are eligible for a temple recommend, which certifies worthiness to enter the temple.

Tithing and Temple Attendance

The requirement to pay tithing for temple attendance was formally established in 1902. It became a public marker of faithfulness—those who claimed to be fully committed to the church would pay tithing. This has sometimes been criticized as a financial burden on lower-income members, and the church has publicly stated that worthiness for the temple is not based solely on tithing but on overall faithfulness to gospel principles. However, in practice, full tithe payment is almost universally treated as a requirement.

Members often speak of witnessing miracles when they pay tithing. Stories of unexpected opportunities, financial blessings, or divine help come up frequently in LDS discourse. Whether these are direct divine intervention or simply the natural result of disciplined financial habits is a matter of personal belief, but the testimonies are sincere and deeply held.