Tithing and Church Financial Support in the Doctrine and Covenants
Passages that bear on tithing, consecration, the storehouse, and temporal support of church operations, missionaries, and ecclesiastical leaders.
Scope
This article is confined to the Doctrine and Covenants. All 138 sections were read. Keyword scanning was used only to flag candidates; verses were kept or dropped by actual content. Metaphorical treasure, ordinary missionary calls, and spiritual-office language with no temporal duty were omitted. Select any citation to read the section without leaving the page, or open a section in the reader for full-screen study.
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Tithing
These passages name tithing as a standing law, connect it with sacrifice and building the house of the Lord, assign the disposal of tithes to a specified council, and include the earlier surplus and residue law that section 119 later restates as tithing.
Members consecrate property to the bishop; residue beyond family support is kept in the storehouse for the poor and needy, and for purchasing church land and houses of worship. Section 119 later restates this surplus law as tithing.
This dispensation is called a day of sacrifice and of the tithing of the Lord’s people; those who are tithed shall not be burned at his coming.
The church clerk records consecrations and bishop-granted inheritances; those outside this law are not enrolled among the people of God, that the Lord may tithe his people.
The house of the Lord in Zion is to be built by the tithing of the people; that tithing and sacrifice are what the Lord requires.
Surplus property is put into the bishop’s hands for the house of the Lord, Zion, the priesthood, and Presidency debts; after that, one-tenth of interest annually is a standing law of tithing for Zion and all stakes.
Tithes are to be disposed of by a council of the First Presidency, the bishop and his council, and the high council.
Consecration, storehouse, and united order
These revelations describe consecration by covenant and deed, equal claims on property, storehouses for the poor, assigned stewardships, and the united order over church properties.
The Lord answers the poor; members are to esteem one another equally; men appointed by the church are to look to the poor and needy and govern church property, gathering unsold farms and other assets into the church.
Members consecrate property by covenant and deed before the bishop; residue is kept in the storehouse for the poor, church land, and a meetinghouse; apostates do not recover what they consecrated; riches of Gentile converts are consecrated to the poor of Israel.
Garments are to be plain, the work of one’s own hands; the idle are not to eat the bread or wear the garments of the laborer.
Each keeps his stewardship, pays for what he receives from a brother, and gives surplus into the storehouse.
Those with lands impart them; the church saves money to purchase the city; men appointed with the bishop buy lands and assign gathering by family and circumstance.
It is not given that one man should possess that which is above another.
The bishop assigns equal portions and deeded inheritances; consecrated residue stays for the poor; an agent uses leftover money for food and raiment; surplus money and meat go to a storehouse; the bishop may reserve family support from this business; this is the pattern for bishops elsewhere.
Woe to the rich who will not give substance to the poor, and to the poor who seize others’ goods and will not labor.
Stewards over the revelations manage their benefits, put surplus beyond necessities into the storehouse by consecration, and neither bishop nor storehouse agent is exempt.
The saints organize a storehouse for the poor as a permanent church order, become equal in earthly things, enter a covenant of that order, and thereby enable the church to stand independent.
Named officers are bound in stewardships to manage the poor and bishopric affairs in Zion and Kirtland; the order requires equal claims on properties and surplus into the Lord’s storehouse as common church property.
Widows and children claim family support first, then the storehouse kept by consecrations of the church for widows, orphans, and the poor.
Those not written in the book of the law, or cut off, receive no inheritance among the saints.
Frederick G. Williams is received into the united order and commanded to be a faithful member of it.
The bishop takes charge of the temple site; lots are divided for inheritances; a portion is reserved for the order to bring forth the word; John Johnson’s offering is accepted and he joins the order.
The appointed storehouse is not to be sold; the saints are to hold claim on that church property.
The united order over church properties: covenant and stewardships; imparting to the poor; assigned properties including the printing office and mercantile establishments; separate Kirtland and Zion orders; sacred and general treasuries; paying debts and borrowing against order property.
The saints have not imparted substance to the poor as becometh saints; Zion can be built only by the law of the celestial kingdom.
Support of ecclesiastical leaders
These passages assign temporal support, housing, or remuneration to named officers so they can devote time to church labors, and they place temporal administration in the bishop’s office.
The church is to support Joseph Smith temporally so he can magnify his office; temporal labor is not his calling.
The church is to have a house built for Joseph to live in and translate; Edward Partridge is ordained bishop, to leave his merchandise and spend all his time in church labors.
Consecrations are laid before the bishop and his counselors; the storehouse is administered as appointed by the high council of the church and the bishop and his council.
Priests and teachers receive stewardships like other members; the bishop and his counselors are to have their families supported, or justly remunerated, from consecrated property.
If the church wants the work to continue, it must provide Joseph food, raiment, and whatever he needs to accomplish it.
The bishop may have claim on the storehouse for his own family’s support, since he is appointed to administer the business.
Those who administer spiritual things are worthy of their hire like temporal stewards, are to be equal in temporal things, and are provided food, raiment, houses, and lands.
A place is to be provided for a presidency counselor’s family; Joseph Smith Sr.’s home is not to be sold; the bishop is to obtain a faithful agent to pay debts so the storehouse is not discredited; extra dependents are not to consume what is provided to accomplish the Lord’s work.
Warren A. Cowdery is to devote his whole time to a presiding calling; the laborer is worthy of his hire, and necessities shall be added.
The bishop’s office is administering all temporal things, ministering in temporal things, and doing the business of the church.
Joseph, Sidney, and Hyrum are not to go into further debt to build a house to the Lord’s name.
Kirtland properties are to be turned out for debts; Oliver Granger is to contend for the redemption of the First Presidency and become a merchant unto the Lord for the people.
George Miller is made a bishop to receive the consecrations of the Lord’s house and administer blessings to the poor.
Brigham Young is released from leaving his family to travel; his prior labor is accepted as an offering, and he is to care for his family while sending the word abroad.
Support of missionaries and their families
These passages mix travel without purse or scrip, church support of missionaries’ families, local labor when needed, and the rule that the laborer is worthy of his hire.
Joseph and those he has ordained are to take no purse or scrip; the church is to supply food, raiment, shoes, money, and scrip.
Thomas B. Marsh is told the laborer is worthy of his hire, so his family shall live while he leaves them to preach.
Elders who remain to watch the churches are to labor with their own hands.
Bishop Partridge is to impart church money to returning elders; those able are to repay it through the agent.
The church is to support the families of those sent to preach; those who obtain that support should go; those who must provide for their own families may labor locally; idlers have no place in the church.
Missionaries are sent without purse or scrip; the laborer is worthy of his hire and is not to go hungry, thirsty, or unclothed; disciples are known by feeding, clothing, and giving them money.
Gift money goes to missionaries’ families, or (if they have none) to the bishop to be consecrated for printing the revelations and establishing Zion; spare clothing goes to the poor.
A missionary is not to leave until his children are provided for and sent to the bishop of Zion, after which he may later claim an inheritance.
David W. Patten is to settle his business and dispose of his merchandise so he can perform a mission with the Twelve.
The Lord will provide for the families of the Twelve while they continue to preach.
Church operations: printing, land, temples, agents, and debts
These revelations direct fundraising, land purchase, printing, storekeeping, church agents, temple building, stock subscriptions, and company property for gathering.
Martin Harris is to give property (except family support) to fund printing the Book of Mormon and to pay the printer.
Storehouse residue is also for purchasing lands for the public benefit of the church, building houses of worship, and building up the New Jerusalem.
The assembled church is commanded to administer relief to the poor and needy until the law already received can be carried out.
The saints are to gather their riches to purchase an appointed inheritance (the New Jerusalem).
Sidney Gilbert is called to be an agent unto the church in a place appointed by the bishop.
The fleeing company is to appoint a leader to pay moneys for them, then seek an ordinary living until the Lord prepares a place.
Ezra Thayre’s land/money dispute: he may recover money he paid and leave, or Joseph may cover the payment and be repaid with Missouri inheritances.
The saints purchase Zion lands; Gilbert as church agent receives moneys, keeps a store, employs clerks, and provides for the saints; Partridge divides inheritances; the church printer may obtain what he can in righteousness from his writings.
The bishop divides the lands of God’s heritage and one is appointed to keep the storehouse; Harris is to lay his moneys before the bishop as an example; lands are purchased for the storehouse and printing house; an Ohio agent and a churchwide subscription raise funds to buy Zion lands.
Zion’s lands are obtained by purchase; spare money is sent to appointed receivers; Whitney is to impart funds, keep the store, and be ordained an agent to obtain moneys.
Sidney Gilbert returns to his business and agency in Zion; Whitney and Gilbert are not to sell their store yet, not to go into debt to enemies, and are set to provide for the saints.
Oliver Cowdery is not to carry the church’s moneys to Zion unless a faithful companion goes with him; servants abroad send accounts of their stewardships to Zion.
A bishop is appointed to keep the storehouse and receive church funds; every steward renders an account; the bishop administers to elders’ wants (who pay if they can, else Zion’s bishop covers the debt), consecrates this to the poor, and assists literary stewards so the revelations can be published.
The bishop is to seek out the poor, humble the rich, and employ an agent to handle his secular business.
Vienna Jaques is to receive travel money, consecrate the residue, and receive an inheritance from the bishop in Zion.
Lots are consecrated for a presidency house and a printing house; inheritances are assigned so a committee can build the Lord’s houses.
The churches are to gather their moneys and send wise men to purchase Zion’s lands.
Gathering is directed to land already bought with consecrated money; the churches are to send moneys to purchase more land.
Churches abroad who keep their moneys are rebuked; Jackson County lands are to be purchased and held according to the laws of consecration.
The saints, out of poverty, gave of their substance to build the Kirtland house of the Lord.
Treasure, gold, and silver in Salem are promised for the benefit of Zion and to pay their debts.
William Marks and Newel K. Whitney are to settle their business before leaving Kirtland.
Doctrine and Covenants 124:11, 22–27, 30–31, 49–51, 55–72, 74–75, 77–82, 89, 111–112, 117, 119–122
Read D&C 124Gold, silver, and materials are brought to build the Lord’s house; a bishop receives consecrations; the Nauvoo House is funded by capped stock subscriptions that may not be diverted; builders receive wages; William Law is to use his means to support the poor and publish the new translation of scripture.
Pioneer companies supply teams, provisions, and clothing; each company bears an equal share of property in taking the poor, widows, fatherless, and soldiers’ families, and uses property to move the people to a stake of Zion.
Canonical index
19:26, 34–35 · 24:3–9, 18–19 · 31:5–6 · 38:16, 24–27, 34–38, 40 · 41:7, 9–10 · 42:30–42, 53–55, 70–73 · 43:13–14 · 44:6 · 45:65 · 48:2–6 · 49:20 · 51:3–14, 18 · 52:39 · 53:4 · 54:7, 9 · 56:8–13, 16–17 · 57:4–12, 15 · 58:17, 24, 35–37, 49–55 · 59:12 · 60:10–11 · 63:26–31, 38–48 · 64:18, 23, 26–30 · 69:1–2, 5–6 · 70:3–18 · 72:2–26 · 75:24–29 · 78:3–14 · 82:11–12, 17–21 · 83:1–6 · 84:78–84, 86, 89–91, 103–105, 112–113 · 85:1–3, 9, 11 · 88:123 · 90:19–20, 22–23, 25–30 · 92:1–2 · 94:3, 10–15 · 96:2–4, 6–9 · 97:10–12 · 99:6–7 · 101:70–75, 96–99 · 103:22–23 · 104:1–86 · 105:3–5, 8, 28–30, 34 · 106:3 · 107:68–76 · 109:5 · 111:2, 4–5 · 114:1 · 115:13 · 117:1, 4–5, 12–14 · 118:3 · 119:1–7 · 120:1 · 124:11, 21–27, 30–31, 49–51, 55–72, 74–75, 77–82, 89, 111–112, 117, 119–122 · 126:1–3 · 136:5–10
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Source notes
Doctrine and Covenants text is from the site’s local public-domain source. Select a citation to open the section with the cited verses highlighted, or use Read D&C to open that section in the reader.
The reference list follows the local tithing and church-support study worksheet. A companion article covers the same topic in the New Testament.