Section 120

The tithing funds of the church are sacred and are used to pay for the day to day operations of the church, employees, and buildings. Tithing is dispensed under the supervision of the council set up by the Lord which includes the First Presidency, Council of the Twelve, and the Presiding Bishopric.

1 Verily, thus saith the Lord, the time is now come, that it shall be disposed of by a council, composed of the First Presidency of my Church, and of the bishop and his council, and by my high council; and by mine own voice unto them, saith the Lord. Even so. Amen.

Section 119

In D&C 97:21 the Lord declared:  21 Therefore, verily, thus saith the Lord, let Zion rejoice, for this is Zion—the pure in heart; therefore, let Zion rejoice, while all the wicked shall mourn.

To stay pure in heart the Lord commanded his people to keep the Law of Tithing which is to be ten percent of one’s “interest,” “increase,” or income. 

3 And this shall be the beginning of the tithing of my people.

 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, 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.

 6 And I say unto you, if my people observe not this law, to keep it holy, and by this law sanctify the land of Zion unto me, that my statutes and my judgments may be kept thereon, that it may be most holy, behold, verily I say unto you, it shall not be a land of Zion unto you.

 7 And this shall be an ensample unto all the stakes of Zion. Even so. Amen.

It is a matter of the heart.  When we pay tithing it is a clear indicator that our heart is pure before God.

Section 118

The Lord promised the Apostles that if they would preach the gospel with humility and diligence that He would open an “effectual door” so that their families would be taken care of in their absence.  Likewise, we can ask the Lord for the opening of doors of opportunity--that would otherwise go unopened.  Sometimes the Lord has blessings prepared for us but is waiting for us to humbly ask Him.