The law [of tithing] is given simply as “one-tenth of their total interest” (D&C 119:4). Interest means profit, remuneration, increase. It is the salary of an employee, the profit from operating a business, the increase in the number of people who grow or produce or who come from another source. The Lord said it was a permanent law “forever,” as it was in the past.2 In the early 1950s, the LDS Church began a building program and soon fell into another financial crisis, recording an annual deficit of $32 million by the end of 1962. Apostle N. Eldon Tanner interrupted the Church`s building program in 1963 in order to build up a financial “buffer reserve.” : 25–26 At that time, Church leaders sought to reaffirm the principle of tithing. : 47 The translation of the following commentary on the third tenth has been rendered differently by various scholars. Since Charles mentions tithes given to orphans, widows, and proselytes, we must assume that this is the third tithe, the only one dedicated to the poor and given not annually, but only every three years. Bunsen`s translation deserves to be accepted as the correct translation of the original meaning. He said, “And the third tithe I gave to those to whom it belonged,” that is, to the poor, widows, and orphans.
Let`s consider this word “excess” for a moment. What does it mean when applied to a man and his property? Surplus cannot mean what is indispensable for a particular purpose, but what remains after what is necessary for that purpose has been delivered. Is not the first and most necessary use of a man`s property to feed, clothe and provide a home for himself and his family? This seems to be the great main purpose for which we are working to acquire funds, and since until the time this revelation was given, all public works and the procurement of all public funds were done by consecration, was this not an “excess of ownership” that went beyond a comfortable and necessary means of subsistence? Given what happened and subsequent events, what could this mean? Can we see things differently when we consider the circumstances in which this took place in the Wild West in July 1838? President Joseph Fielding Smith taught: “More recently, the Church did not require members to donate all their surplus property to the Church, but the covenant required them to pay tithing. It is remarkable how many apologies and interpretations about what constitutes the tenth can be made and interpreted by many members of the Church. However, it is written that when we measure, it should be measured again. If we are stingy with the Lord, He may be stingy with us, or in other words, refuse His blessings. On the other hand, we have among us those who hope for the coming of the law of consecration and believe that on this day they will benefit from the equalization of the wealth of other members of the Church. It is certainly true, however, that all those who disobey the law of tithing will not be allowed to make the covenants of consecration, but when the day comes for the establishment of Zion and the redemption of the earth, these people will feel distant. (Church History and Modern Revelation, 2:92.) Like all the commandments and laws of the Lord, [the law of tithing] is easy when we have a little faith. The Lord actually said, “Remove the comma and move it from one place.” This is the law of tithing. It`s as simple as that.3 Tithing is defined in Church scripture as one-tenth of annual interest.  According to Partridge, who was with Joseph Smith when he received the tithing revelation, the amount should be calculated as one-tenth of the interest you would have received on your net worth.
 We cannot go east and west at the same time. We cannot serve both God and Mammon. The man who rejects the law of tithing is the one who has not judged fairly. Of course, it costs something. It takes work, reflection, and effort to live the laws of the gospel or one of its principles. For those who need to answer questions like this, I would like to introduce the Old Testament tithing system. It can be a comfort to those struggling to pay tithing in our current system to know that there were actually three different types of tithing in Old Testament times. Each of them had a specific purpose, and although not all of them are imposed on the New Testament Christian, studying the meaning of each is highly recommended. Terumat hamaaser was given by the Levite to the Kohen and was one-tenth of what the Levite had received from the first tithe. The Hebrew Bible refers to as “a tithe of tithing” (Numbers 18:26). It too was considered a terumah and was eaten by priests in a state of ritual purity. Today, Terumat Maaser is discarded because of general impurity, just as Terumah is now discarded.
Paying tithing strengthens faith, increases spiritual and spiritual abilities, and strengthens testimonies. There is the satisfaction of knowing that you are acting according to the Lord`s will. He brings blessings to tell others about the purposes for which tithing is used. We cannot afford to deprive ourselves of these blessings. We cannot afford not to pay our tithing. We have a clear relationship with the future and the present. What we give, how we give, and how we fulfill our obligations to the Lord has eternal meaning. “A testimony of the law of tithing comes from its existence.” Although tithing was mentioned in previous revelations, this revelation introduced a strict new law to replace the ordination law that had been revoked by the Lord. “The law of tithing, as it is understood today, had not been given to the Church before this revelation.
The term “tithe” in prayer. And in previous revelations (64:23; 85:3; 97:11) they had meant not only one-tenth, but all `voluntary offerings` or `contributions` to church funds. (Guide to D&C 119; see also Smith and Sjodahl, Commentary, 749.) 3. God promises to bless his people abundantly if they pay tithing (cf. 2 Cor 9:6). No other ceremonial aspect of the Mosaic law is condemned in this way, except for offering corrupt sacrifices. God treats the absence of tithing as despicable. The criterion for determining which places require tithing of goods is any place within the country held by returnees from the Babylonian exile, as defined in the “Baraita of the Borders” of the Land of Israel;  Although land today may be owned by another entity or exploited by non-Jews, products grown in these places would still require the separation of tithes if they fell into the hands of an Israelite or a Jew.  Tithes are explicitly mentioned in the books of Leviticus, Numbers, and Deuteronomy.
The tithing system was organized in a seven-year cycle, with the seventh year corresponding to the Shemittah cycle, in which tithing was abandoned, and every three and sixth years of that cycle, the second tithing was replaced by the poor man`s tithing. These tithes were similar to taxes for the people of Israel and were compulsory, not voluntary. This tithing was distributed locally “within your gates” (Deuteronomy 14:28) to support the Levites and help the poor. Each year, Bikkurim, Terumah, Ma`aser Rishon, and Terumat Ma`aser were separated from grain, wine, and oil (Deuteronomy 14:22). Initially, the commandment to separate tithing from its products did not apply until the entire nation of Israel had settled in the land of Israel.  The returnees from the Babylonian exile who had resettled the land were a Jewish minority, and who, although they were not obliged to pay tithing, voluntarily committed themselves to it, and this practice became compulsory for all.  “I have not been able to study this subject to find a different definition of the term surplus as it is used in this revelation than the one I have just given. I see that it was understood and recorded by the bishops and people of that day, as well as by Joseph Smith, the Prophet himself, who was undoubtedly the most competent and the best representative of this revelation. (In Journal of Discourses, 23:313.) The word “tithe” comes from an Old English root meaning “one-tenth.” This is the common English translation of the Hebrew asar expression of the Old Testament. Tithing was an offering of farm income to the Lord as an expression of gratitude and devotion. In Old Testament agriculture, tithing was not paid in cash, gold, or commodities, but in grain or livestock, for only the agricultural fruits of the promised land were to receive tithing—no other form of income. Although today we generally consider tithing to be “10 percent,” there are apparently three tithes in the Old Testament, two each year and a third every three years, an average of 23.3 percent of the earth`s annual production.
There were also arrangements for voluntary offerings and personal offerings beyond tithing, so tithing was never isolated. Tithing was given by the patriarchs Abraham (Genesis 4:17-20) and Jacob (Genesis 28:22); a tithing system was introduced into the law of God given by Moses (Deuteronomy 12; Deuteronomy 14 Deuteronomy 26; and the prophets rebuked the children of Israel for not giving tithing to God (Malachi 3:8). I personally know that obeying the law of tithing is a wonderful financial blessing. When I was in college, I defaulted on my tithing and hadn`t paid it for several months. Suddenly, the money I earned from my job didn`t care about everything.