Tithing is not optional, and Jesus never abolished it. He affirmed it in Matthew 23:23 and Luke 11:42, rebuking the Pharisees for meticulously tithing while neglecting justice, mercy, and faith. From Abraham to the modern Church, tithing has always been about giving from one’s increase, not following a rigid formula. Understanding this clears away confusion and guilt and shows that tithing is a covenant of trust, integrity, and faithful stewardship. With that perspective, the discussion that follows examines what tithing truly is, how it was practiced historically, and what prophets and apostles have taught about it.

Tithing in the Church of Jesus Christ of Latter-day Saints is often taught as a simple commandment: give 10% of your income to the Lord. But questions frequently arise: 10% of what? Gross? Net? Before expenses or after? In truth, tithing is not a math problem—it’s a covenant based on integrity, spiritual priorities, and personal increase.

Yet many members feel burdened, even guilty, when comparing themselves to cultural expectations or the financial habits of others. This article clears away the fog—by returning to scripture, historical context, and the plain teachings of prophets.

The Scriptural Law of Tithing

The divine law of tithing is set forth in Doctrine and Covenants 119:4:

“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.”

The key word here is “interest,” which in 1830s English meant increase, surplus, profit, or gain—not gross income. According to Webster’s 1828 Dictionary, “interest” refers to:

“A share in profits; increase; advantage; surplus from labor or investment.”

In fact, the Joseph Smith Translation of Genesis 14:39 says that Abraham gave tithes of “all his riches… more than that which he had need.” And in Mosiah 18:27, people were asked to give:

“…every man according to that which he had… to those in need.”

From the very beginning, tithing was based on what remained after needs were met. That principle—not any rigid formula—is what defines the covenant.

Malachi and the Covenant of Honest Giving

In Malachi 3:8–10, God asks, “Will a man rob God?” This question is not a vague threat to everyone; it addresses corrupt priests who were withholding what was due from the people. The passage reinforces that tithing is a covenantal obligation and emphasizes faithfulness, integrity, and accountability. It also shows that God is concerned with the heart and the proper administration of His law, not merely mechanical compliance. For modern Saints, this underscores that tithing is about honoring God honestly, not about shame or guilt over financial circumstances.

Popular Tropes vs. Scriptural Truth

You’ve probably heard someone say:

“I always pay my tithing first, and the Lord has always blessed me.”

And for them, that may be absolutely true—and their faith is admirable. But personal experiences of blessing should never be generalized into doctrinal obligations, especially when those in hardship may feel guilt or shame for not doing the same.

Let’s be clear:

• The phrases “full tithe” and “honest tithe” do not appear in scripture.
• These are cultural expressions—not commandments.
• What is scriptural is the concept of increase, circumstantial giving, and a God who judges the heart—not the bank account.

Tithing is about trust, not comparison. It’s not about matching someone else’s number—it’s about making a sacred offering of what you have left to give.

What Have Prophets and Apostles Actually Taught?

Contrary to popular belief, no modern prophet or apostle has mandated tithing on gross income. In fact, the Church has intentionally left the definition of “income” to the individual.

Here’s what Church leaders have actually said:

• The First Presidency (1970) clarified: “No one is justified in making any other statement than this: members should pay ‘one‑tenth of all their interest annually,’ which is understood to mean income.” (Note: “understood” is interpretive, not definitive.)
• Elder Dallin H. Oaks: “I admire those who pay on the gross. I don’t condemn those who pay on the net.”
• Elder Robert D. Hales: “Tithing is 10 percent of your income—whatever you define that income to be.”
• President Gordon B. Hinckley: “We are expected to return one‑tenth of our increase annually.”

Nowhere do they say how to calculate that increase. Instead, they invite members to be prayerful, honest, and consistent.

The Most Scripturally Faithful Model

Combining historical usage, scripture, and prophetic counsel, a viable and doctrinally sound approach to tithing looks like this:

1. Provide for your essential needs—housing, food, utilities, basic health, and care for dependents.
2. Determine your true surplus—what you were capable of saving during the year.
3. Pay 10% of that surplus as your tithe.

This is neither stingy nor excessive. It aligns directly with the revealed language of “interest” and with how saints like Abraham practiced it—giving from abundance, not scarcity.

Integrity: The Real Requirement

This model doesn’t mean you tithe less—it means you tithe with clarity and integrity. It protects the poor, relieves guilt, and encourages wise stewardship.

The bottom line is this:

Tithing is a covenant of integrity—not a spreadsheet formula. And the minimum requirement is 10% of what you were capable of saving for the year.

As President Howard W. Hunter reminded us:

“The payment is voluntary.… The Lord has established the law … it becomes our obligation to observe it if we love Him.”

When tithing is approached with understanding, prayer, and humility, it becomes a joy—not a burden. It is a deeply personal way to say to God: “I trust You with what I have left.”