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.
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