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Mormons do believe that they need to pay tithing, which is one-tenth of their increase. It is believed that God has given man everything and in return one-tenth is given back to Him to thank Him for all that He has given.Tithing is not a new commandment. In ancient times, Abraham and Jacob were commanded to pay one tenth of their increase.1 Continuing on with that commandment, the Mormon Prophet Joseph Smith asked the Lord how much the people should give for tithing. The Lord responded with a revelation in the Book of Mormon, "This shall be the beginning 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."2 The Mormon belief is that it is a privilege to pay tithing. The basic purpose for tithing is to provide the Mormon Church with the means needed to carry on the Lord’s work. Tithing is received by a member of the bishopric in the local ward and then distributed to Church headquarters, where the council, which is comprised of the First Presidency, Quorum of the Twelve Apostles and Presiding Bishopric decide where the sacred funds will be dispersed. Tithing is used for the building and operating of Mormon Temples, meetinghouses and other buildings; operating funds for units of the Church; missionary program; education of young people in Church schools, seminaries, and institutes; printing and distributing of lesson materials and help in family history and temple work. Tithing is considered a law of God’s, which requires sacrifice and faith. Mormon beliefs stress about tithing stress that it is not ‘so much a matter of money as it is a matter of faith’.3 Obedience to the law of tithing brings blessings beyond measure. Mormons have been counseled to pay their tithing first before any other expenses. God promises to bless those who are faithful in paying their tithing first. The blessings promised are material as well as spiritual. The Lord expects us to give willingly and in so doing, our daily needs will be met as well as "…open you the windows of heaven and pour you out a blessing, that there shall not be room enough to receive it."4 Other interesting links: Mormon beliefs Joseph Smith 1 "Holy Bible", Hebrews 7:1-10, Genesis 28:20-22 2 "Book of Mormon", Doctrine and Covenants 119:3-4 3 "Ensign", LDS magazine, ‘The Sacred Law of Tithing", Hinckley, Dec 1989 4 "Holy Bible", Malachi 3:10