I have some reservations for an outline like this because it tends to focus on the minimum response rather than teaching the principles of the celestial law which seem to be completely ignored by many of the fundamental restorationists. I know that we are limited in our scattered condition, but we should not be ignorant of that which will be required of those that will reside in Zion.

Tithing is not the manner by which Zion will be established, but it is a step in that direction. My primary concern is that this tends to re-establish emphasis on only making an accounting and paying tithing. D&C 106, when carefully read indicates to me that the Lord was seeking to move the people to higher ground; towards the concepts of surplus giving rather than tithing alone. That is one reason I hesitate using the bishopric forms that I originally reproduced to be associated with this outline. There are some restoration saints who have grasped the ideals of the higher ground and are giving all surplus as their original tithe. There is also a lot of division concerning what 10% of the annual interest means, how tithing is to be used and also how tithing is to be paid, and who is authorized to receive and disperse tithing. Given this environment, I really do not want to create a lesser standard and put it on the Web as the end all form for accounting. I would like to see the development of newer ways in which to give saints the opportunity to grow beyond our present understandings of the financial law and not feel they are only duty bound to pay 10% of the increase and nothing else.

I desire to see the development of materials that teach the celestial law from the standpoint of what will be required as we become more responsive to the urging and promptings of the Holy Spirit. Unless this is done, our people will continue to languish in making a lesser response to a greater calling. That call: Submitting themselves to the will of the Father and recognizing that until all is given for the sake of Zion, there will be no Zion.

These are my thoughts. Over the past 9 years or so my understanding has grown on the subject, but there seems to be only guarded interest on the part of a few. I really don't know how to proceed given the condition of the church, but I do realize that until we are willing to be compliant to the financial law as outlined in this brief summary, we will never be able to abide by the celelestial principles that await the faithful.

As you can see, I have more than a passing interest in this subject. I view the understanding of stewardship as both an important stepping stone as well as a major stumbling block in the progress of the church. For too long we have permitted the adversary to have substantial power over us because we have not heeded the council given the church in the former revelations. Not withstanding the changes in Section 42 alone, we are still far short of the mark. The issues over stewardship, especially the celestial response, will be the next major hurdle we face as we seek to draw closer to the Lord and also as we move in the direction of creating a God directed infrastructure for moving the cause of Zion to a reality.

Where there is no vision, the people perish. Is the vision of Zion elusive, or has our eyesight become dimmed by the constant darkness and sin that has engulfed the lives of those that have been charged with the building of the kingdom? We have come so close, yet we are so far away.

* Some have erred because they continue to live in the past - trying to call attention to the mistakes made in the early days of the restoration.

* We must realize that we cannot go back and undo anything that has happened within the church over the previous 170 years.

* We have no means to restore, that which has been lost, only to act upon that which has been preserved, believing it is sufficient to guide us towards Zion. We can not allow ourselves to only be consumed with dreaming about the redemption of Zion but instead we must be anxiously engaged.

* We must neither dwell in our past failures, allowing those failures to incapacitate us,

* nor become complacent while waiting on prophesied future eventsto bring about Zion,

* We must live in the presence of Jesus Christ and begin to do his will today.

Stewardship must be recognized as a viable force for uniting the church, not further dividing it. Contention and bickering over the points of the law that have occurred in the past must be put aside. [See § 135:2a, 136:3b,c.]

138:3 a-c "Task of establishing Zion presses heavily upon us.

*Barriers and hindrances should be removed as speedily as possible and practicable.
*To lay securely the foundations for Zion . . . Unity should prevail."

137:6b "Remember and keep the commandments, be alert to keep out of the church and from its members those forces, which make for disunity,and in harmony and saintly accord be about the task of freeing Zion from her bondage."

* §83:7f under bondage of sin because they come not unto me (Choose darkness rather than light)

* §100:3d Zion shall be led out of bondage by power

* Ether 1:35 Shall be free from bondage, and from captivity if they will by serve the God of the land, who is Jesus Christ.

Did the early Bishops of the Reorganization have a similar responsibility to that of Joseph of Egypt? That task was to bring light, to deliver the people from bondage, and to bring salvation through the elements of temporal stewardship to a people who were altogether bowed down under sin. See Genesis 48:11 (I.V.)

Stewardship is voluntary - it has never been, nor ever will be compulsory.

Stewardship is the condition of our hearts - Our determination to be obedient to the financial law is not based on a mental decision but is a condition of our hearts. I Chronicles 29:9 summarize this response. Then the people rejoiced, for that they offered willingly, because with perfect heart, they offered willingly to the Lord. It must, however, be more than mere acknowledgement on our part. Our response must also be one of submission and total surrender to the will of God.

Stewardship is never intended as a test of our faith, but as an act of our faith - Through our actions, through our thoughts and through our daily accomplishments we testify to our God of our willingness to be one with him and to others of our love for them. To the world, our actions, thoughts and accomplishments testify of our singleness of focus to our Faith. Without this act of our stewardship our Faith would be dead.

Stewardship benefits both the individual and the collective body of the church - In the individual mode, the steward that obeys these principles will find the power to live a life like that of Jesus.  Natural tendencies such as selfishness and greed, changes to selflessness and charity. Feelings of self-sufficiency are replaced by a deep dependency on the grace of God to sustain and provide.

2NE 4:22 And I, Nephi, did build a temple; and I did construct it after the manner of the temple of Solomon, save it were not built of so many precious things:

23 For they were not to be found upon the land;

24 Wherefore, it could not be built like unto Solomon's temple.

25 But the manner of the construction was like unto the temple of Solomon; and the workmanship thereof was exceeding fine.

And as Nephi was unable to build the temple exactly like that of Solomon, he nevertheless did follow the pattern as best he could. And like Nephi, the children of God must follow the pattern of the law of stewardship as best they can. It is not possible to completely institute all the principles at this time. Consecration, or the laying down of our properties, the establishment of the Lord's Storehouse, and the receipt of our inheritances in Zion must wait until the Lord sets His Church in order. It is not wisdom to try to run before the Lord and seek to do that which is not timely. Before we attempt steps 4 or 5 in the Divine Plan, let us use wisdom and complete steps 1 and 2 first.

GOD WAS (IS) THE FIRST STEWARD! God so loved that He gave His Only Begotten Son.

Stewardship is our response to God's Love: SEC 147:5a

1. Stewardship IS the response of my people to the ministry of my Son.

2. AND IS REQUIRED alike of all those who seek to build the Kingdom.

3. When ye are in the service of your fellow beings, ye are only in the service of your God.

4. Stewardship is the response of God's people to the words of Christ, which are a type and shadow for the Liahona which directed the course of those who were obedient and exercised faith and diligence. As the Liahona provided directions and instructions for the people to follow, the principles of stewardship provide direction for spiritual guidance to implement the things required to establish Zion in these last days. [See Alma 17:71-80; 1 Nephi 5:11-12, 20, 32-37]

5. Let us observe here, that a religion that does not require the sacrifice of all things, never has power sufficient to produce the faith necessary unto life and salvation [Lectures of Faith, Lecture 6:7a - Joseph Smith, Jr.]

Putting into Action: SEC 128:8c

1. Living and acting honestly and honorably before God and in the sight of all men.

2. Using the things of this world in the manner designed of God.

3. (So) that the places where they occupy may shine as ZION.

SEC 101: 2d. I, the Lord, stretched out the heavens, and builded the earth as a very handy work; and

{A} all things therein are mine; and it is my purpose to

{B}provide for my saints, for all things are mine; but it

{C}must needs be done in mine own way; 2 e. and, behold, this is the way, that I, the Lord, have decreed to provide for my saints; 2f. that the poor shall be exalted, in that the rich are made low; for the earth is full, and

{D}there is enough and to spare; yea, I prepared all things, and have

{E}given unto the children of men to be agents unto themselves.

Of Wealth & Riches: Read concerning the temporal blessings bestowed upon the people of God. Need to develop a perspective of what we will do with resources placed in our charge -

PRO 8:17 I love them that love me; and those that seek me early shall find me. 18 Riches and honor are with me; yea, durable riches and righteousness. 19 My fruit is better than gold, yea, than fine gold; and my revenue than choice silver. 20 I lead in the way of righteousness, in the midst of the paths of judgment; 21 That I may cause those that love me to inherit substance; and I will fill their treasures.

PRO 3:5 Trust in the Lord with all thine heart; and lean not unto thine own understanding. 6 In all thy ways acknowledge him, and he shall direct thy paths. Be not wise in thine own eyes; fear the Lord, and depart from evil. 8 It shall be health to thy navel, and marrow to thy bones. 9 Honor the Lord with thy substance, and with the firstfruits of all thine increase; 10 So shall thy barns be filled with plenty, and thy presses shall burst out with new wine.

Stewardship response must be as a "cheerful giver" (2 Cor 9:7) or the gift is not accepted.

We give as the "Love of God" moves upon us. The Lord must change the attitude of our hearts before we can truly love our brother as ourself. We become conditioned to trust in the Lord and not in riches. As our focus is on the Lord Jesus Christ, we become more responsive to be driven by the needs of others. Only in this frame of mind (heart) can we truly learn to be humble and seek for the common good of all men. After this transformation occurs, the act of living "all things common" becomes natural rather than obedience to a specific law whose purpose has not been clearly understood.

HEL 2:44 Now this great loss of the Nephites, and the great slaughter which was among them, would not have happened, had it not been for their wickedness and their abomination which was among them; yea, and it was among those also who professed to belong to the church of God: 45 And it was because of the pride of their hearts, because of their exceeding riches, yea, it was because of their oppression to the poor, withholding their food from the hungry, withholding their clothing from the naked, and smiting their humble brethren upon the cheek, making a mock of that which was sacred, denying the spirit of prophecy and of revelation, murdering, plundering, lying, stealing, committing adultery, rising up in great contentions, and deserting away into the land of Nephi, among the Lamanites; 46 And because of this their great wickedness, and their boastings in their own strength, they were left in their own strength; therefore they did not prosper, but were afflicted and smitten, and driven before the Lamanites, until they had lost possession of almost all their lands.

Ezek 16:49 Behold, this was the iniquity of thy sister Sodom, pride, fullness of bread, and abundance of idleness was in her and in her daughters, neither did she strengthen the hand of the poor and needy.

SEC 68:4 f. Now I, the Lord, am not well pleased with the inhabitants of Zion, for there are idlers among them: and their children are also growing up in wickedness; they also seek not earnestly the riches of eternity, but their eyes are full of greediness.

2 NE 6:62 But wo unto the rich, who are rich as to the things of the world. 63 For because they are rich, they despise the poor, and they persecute the meek, and their hearts are upon their treasures: wherefore, their treasure is their God. And behold, their treasure shall perish with them also.

ALM 21:27 And now it came to pass that after Helaman and his brethren had appointed priests and teachers over the churches, that there arose a dissension among them, and they would not give heed to the words of Helaman and his brethren; 28 But they grew proud, being lifted up in their hearts, because of their exceeding great riches; therefore they grew rich in their own eyes, and would not give heed to their words, to walk uprightly before God.

LUK 12:18 And he spake a parable unto them, saying, The ground of a certain rich man brought forth plentifully; 19 And he thought within himself, saying, What shall I do, because I have no room where to bestow my fruits? 20 And he said, This will I do; I will pull down my barns and build greater; and there will I bestow all my fruits, and my goods. 21 And I will say to my soul, Soul, thou hast much goods laid up for many years; take thine ease, eat, drink, and be merry. 22 But God said unto him, Thou fool! This night thy soul shall be required of thee; then whose shall those things be which thou hast provided? 23 So shall it be with him who layeth up treasure for himself, and is not rich toward God.

Application:

1.   I Corinthians 10:24 (We are never the first consideration)

2.   I John 3:16-19 (Wealth is common property of the church)

3.   1 Corinthians 13:3 (Giving things is not stewardship)

4.   Deuteronomy 8:16 (Power to get wealth for the establishment of the covenant)

5.   Jacob 2:22 (Riches are simply a tool for the intent to do good)

6.   I Timothy 6:10 (The love of money, not money itself is the root of all evil)

PSA 24:1 The earth is the Lord's, and the fullness thereof; the world, and they that dwell therein.

ROM 14:12 So then everyone of us shall give account of himself to God.

Accountability is the basis of God's righteous judgment:

{A} Luke 16:1-13 wasted, unwise, repented?

[i] vs 8 children of this world are wiser in their generation than the children of light. church is slow to learn

[ii] vs 13 no man can serve two masters

{B} Matthew 25:14ff parable of the talents

{C} Luke 19:13-25 parable of the ten servants (5 were wise, 5 were foolish, all were found asleep)

[i] Proverbs 19:15 slothfulness is equated to sleep

{D} Section 98:6a - 8c "My will concerning the redemption of Zion"

{E} Section 102:2a,b "Were it not for . . . do not impart"

{F} Section 102:3c "Therefore, in consequence of. . . people may be taught more perfectly"

{G} Section 102:3d "cannot be brought to pass until elders are endowed"

{H} Section 102:3f "should wait. . . for redemption of Zion (i.e. full application of consecration, storehouse, etc.)

SEC 64:5a Behold, now it is called today (until the coming of the Son of man), and verily it is a day of sacrifice, and a day for the tithing of my people; for he that is tithed shall not be burned (at his coming).

Psalms 50:5; 51:17 (covenant of sacrifice - Broken heart & Contrite spirit)
2 Nephi 1:71-73 Jesus died for those with a Broken heart & Contrite spirit

SEC 51:5b And whoso is found faithful, a just, and a wise steward, shall enter into the joy of his Lord, and shall inherit eternal life.

SEC 69:2a And also my servants who are abroad in the earth should send forth the accounts of their stewardships to the land of Zion, for the land of Zion shall be a seat and a place to receive and do all these things.

SEC 101:2 b. It is wisdom in me; therefore, a commandment I give unto you, that ye shall organize yourselves, and appoint every man his stewardship, that every man may give an account unto me of the stewardship which is appointed unto him; 2 c. for it is expedient that I, the Lord, should make every man accountable, as stewards over earthly blessings, which I have made and prepared for my creatures. 2 g. Therefore, if any man shall take of the abundance which I have made, and impart not his portion, according to the law of my gospel, unto the poor, and the needy, he shall, with the wicked, lift up his eyes in hell, being in torment.

SEC 70:3b And behold, none are exempt from this law who belong to the church of the living God . . .

SEC 72:1 c. and verily in this thing ye have done wisely, for it is required of the Lord, at the hand of every steward, to render an account of his stewardship, both in time and in eternity.

SEC 70:1 c. and an account of this stewardship will I require of them in the day of judgment; wherefore I have appointed unto them, and this is their business in the church of God, to manage them and the concerns thereof; yea, the benefits thereof.

Section 122:6b therefore, the law given to the church in section forty-two, over the meaning of some parts of which there has been so much controversy, is as if it were given today; 6c and the bishop and his counselors, and the high council, and the bishop and his council, and the storehouse and the temple and the salvation of my people are the same to me now that they were in that day when I gave the revelation (See 42:8-10); 6d nevertheless, that portion of that commandment which made it the duty of the high council to assist in looking after the poor and needy of the church, was not intended to put the high council over the bishop in the administration of the affairs of his office and calling, 6e except as they might do so in an advisory manner, and in such way that no one of the poor and the needy should be neglected; 6f nor was it designed that the high council should dictate in the matter of purchasing lands, building houses of worship, building up the New Jerusalem, and the gathering of the people, 6g these last named being within the province of the Presidency, the Twelve as a quorum, the councils or other officers of the branches or stakes where houses of worship are to be built, the conferences and the general assembly of the church, and the direction of the Lord by revelation. 6h The high council could not in justice dictate to the Bishop in direction in any of these matters and then try and condemn and punish him if he did not obey.

SEC 126:10 a. In regard to the gathering and the work of the Bishopric in regard to the law of tithing and consecration, I made inquiry what should be the attitude of the church in regard thereto. 10 b. To this question I was answered, that the Book of Doctrine and Covenants as accepted by the church was to guide the advice and action of the Bishopric, taken as a whole, each revelation contained therein having its appropriate bearing upon each of the others and their relation thereto; 10 c. and unless the liberties of the people of the church should be in jeopardy, the application of the law as stated by the bishopric should be acceded to.

SEC 122:5 c. And for the reason that the law of tithing was but little understood, and would not be observed, unless it should be taught, and enforced by the precepts of the chief missionaries of the church.

SEC 114:1 a. In order to place the church in a position to carry on the promulgation of the gospel, and as a means of fulfilling the law, the Twelve will take measures in connection with the Bishop, to execute the law of tithing; 1 b. and let them before God see to it, that the temporal means so obtained is truly used for the purposes of the church, and not as a weapon of power in the hands of one man for the oppression of others, or for the purposes of self-aggrandizement by anyone, be he whomsoever he may be. 2 As I live, saith the Lord, in the manner ye execute this matter, so shall ye be judged in the day of judgment. SEC 106:1 a. Verily, thus saith the Lord, I require all their surplus property to be put into the hands of the bishop [Sec 72:3e; 58:7c) of my church of Zion, for the building of mine house*, and for the laying the foundation of Zion, and for the priesthood, and for the debts of the presidency of my church; 1 b. and this shall be the beginning of the tithing of my people; 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 for ever, for my holy priesthood, saith the Lord. 2 a. 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. 2 b. 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, 2 C. behold, verily I say unto you, It shall not be a land of Zion unto you; and this shall be an ensample unto all the stakes of Zion. Even so. Amen.

SEC 129:8 b. The word has been already given in agreement with revelations long since delivered to the church, that the temporalities of the church were to be under the charge and care of the Bishopric [72:3e; 58:7c), men holding the office of bishop under a presiding head acting for the church in the gathering, caring for, and disbursing the contributions gathered from the Saints of moneys and properties under the terms of tithing, surplus, free will offerings, and consecrations. 8 c. The word which has been given at a late period should not have been so soon forgotten and disregarded by the church or any of its members. 8 d. "I am God; I change not"; has been known to the church and the eldership since the coming of the angel with the message of restoration.

Section 129:8f-h [April 18, 1909]

The church has been directed to accede to the rendition* of the Bishopric with respect to the temporal law; and until such heed is paid to the word which has been given, and which is in accordance with other revelations given to the church, which had been before given, the church cannot receive and enjoy the blessings which have been looked for when Zion should be fully redeemed. Therefore, hearken once again unto the voice of inspiration, in warning and instruction, and conform to that which is given and receive what is awaiting the upright and pure in heart.

*Referred to Document "AN ADDRESS TO THE SAINTS," agreed upon by the joint council of First Presidency, Council of Twelve, and the Presiding Bishopric and published in the Saints Herald, May 6, 1903. This Address and its interpretations was presented to the General Conference of 1905 and, after discussion, was approved by a vote of 248 to 37.

The following was approved at the annual conference convened at Plano, Illinois, April 6, 1875. CH. Vol 4, page 102.

"Resolved that the law of tithing, is binding upon the church in its scattered condition."

Three years later at the semiannual conference at Galland's Grove, Iowa, the church again affirmed its position. CH. Vol 4, page 238.

"Resolved, that the law of tithing as given in the revelation of 1838, and referred to in the revelation of 1861, is applicable to the church in its present condition, and should be observed.

Resolve of the Twelve, April 8, 1867. Recorded in Church History, Volume 3, page 474.

"Resolved that we regard the law of consecration and tithing as a means of fully establishing equality among the saints in the building up of Zion, as the kingdom of God, to which we look for the coming of the Lord Jesus to reign a thousand years upon the earth. But the scattered condition of the church precludes the carrying out of the law in its fullness. Yet the present necessities of the work do require a portion of tithing and consecrations, and we believe that the tithing now required is one tenth of the properties of all who possess a surplus; afterward, one tenth of their annual interest annually. Others not having more than supplies their necessities, are expected to bring their freewill offerings, as the widow brought her mite."

The following resolution was approved October 16, 1866 at a council meeting held at the residence of Elder Zenos H. Gurley near Sandwich, Illinois. The council was composed of the Presidency, three of the quorum of twelve, two high priests, and several elders.

"Resolved that we believe that it is the duty of the twelve to go forth from church to church and preach the law of tithing, in connection with all other principles of the gospel, so that they may be enabled to devote all their time to the ministry."

"Resolved that to carry out the principles of the law of tithing, it is the opinion of this council, that the law should be carried out in scattered condition of the church, and that as far as we can approximate to the law, is upon the principle of freewill offering, for the practical purposes indicated by that law.

"Resolved that we do most earnestly entreat all the saints to remember, that all their surplus property is the Lord's, and that it is needed for the support of the poor of his people, and the families of the elders whose time is engaged in ministry." CH. Vol 3, page 454.

The following propositions were considered and adopted May 6, 1872 by the authorities of the church at Plano, Illinois. Recorded in Church History, Volume 3, pages 699-700.

That it is imperative and important that the law of tithing be taught as tithing, by the local and traveling ministry including the bishopric.

That the principles of consecration, donations, and free-will Offerings, should be taught as distinctive and separate from the law of tithing, by the local and traveling ministry.

The law of Zion is equally true in the administration of that which relates to temporal matters. Had the church, when under the form of branch and district government only, demanded the administration of the law that is made applicable in Zion and her stakes, failure and confusion must certainly have ensued.

Duties. Responsibilities. and Faith of the Saints

It specifically points out in Section 106, as it applied to the surplus property, called for such consecration in a fixed place, and it was the conclusion of the Bishopric that at the time the revelation was given, the only places where consecration of surplus could have been executed were Far West, Kirtland, and Zion.

The Law of Temporalities, I.A. Smith, Delapp, page 8

The surplus was never required at any time, as far as I have been able to learn until the people begin to gather and organize stakes or large branches, or gather into colonies; then it was required for the purposes named in Sections 42 and 106, and other places in the Doctrine & Covenants. Then full consecration was required to accomplish the object designed of God. Tithing in its primary meaning was always required when God had a ministry on earth to be supported, and poor, destitute people to be cared for; and also, offerings, as necessity demanded, and as the Saints were willing and able to give.

The Law of Temporalities, I.A. Smith, Delapp, Page 5

"It is the duty of presidents of branches to present this duty (tithing), with others, as in its time and place equal with any other requirement of the gospel. And in the absence of a resident Bishop, or special agent, it is their duty to act as agents of the Bishop in this matter, and to send to the Bishop such means as are raised in the branches. The question has been asked, How shall the needy in the several branches be relieved? We would say, Let such be relieved first, when needed, out of the tithing, and send the residue to the Bishop, or to the treasury of the whole church. Tithing and offerings, it is evidently contemplated, shall supply every legitimate want of the poor and needy; and therefore it is improper to solicit means of the members of the branches, individually, in the name of the church, or as an elder. Brethren, we have felt compelled to call your attention to this subject, for God has ordained this as one of the means to carry forward the great work of building up his kingdom, and blessing his children; the obligation to obey this law is included in the covenant made at baptism. It is a freewill offering. CH. Vol 3, page 473.

"...we, the elders in General Conference assembled, believe that the church should put forth a greater effort, financially, than in the past, therefore be it resolved that we consider it to be the duty of presiding officers of missions, districts, and branches, to teach the law of tithing and free-will offerings, presidents of branches to act as the bishop's agents in collecting and disbursing such tithing and offerings, keeping an account of all moneys received and forwarding the same to the Bishop to carry on the work of the ministry, etc.¹"

"And in that same communication (a reference to the epistle quoted above), the presidents of branches are charged with the duty of teaching this principle [tithing], and receiving means under it²."

"And that in all missions where there is no agent to represent the Bishop, the officer in charge of said mission may receive tithing and free-will offerings, and use such sums as shall be considered necessary for such mission, keeping an account thereof, together with the names of persons from whom received, and forward a quarterly account thereof, together with whatever moneys may remain in his hands as a residue, and not needed by him, to the Bishop; . .³"

"In the receiving and disbursing of church funds, all persons who may be so intrusted therewith are in fact, or ex officio, agents for the Bishopric, and should account to the Bishopric...⁴"

In these quotations we see that a precedent was set by the action of officers of the church, who were in authority and, we believe, operating under the guidance of the Holy Spirit of God. It seems that the church of today, being scattered, should look to the pattern established by the Reorganization and that the presiding officers of branches should follow the instruction of the church first given in 1867. Teach the law of tithing and receive tithing locally, unless there is a lawful bishop in the branch. Tithing should be disbursed as required, following the scriptural injunctions for the use of tithing (see the definition above for Tithing), and the keep the residue in an account for the Bishop. When the Lord sees fit to re-establish the Bishopric in the church then these funds in residue shall be turned over and the funds to serve Zion shall be immediately available. The tithing funds should be carefully received and accounted for. Records should be kept and regular reports made to the branch membership for all money received and spent in each branch.

The law of tithing includes the giving and receiving of offerings or oblations, tithing and surplus. All of these funds should be handled through the "agents" of the Bishop. These funds should be put to use as they are needed for the support of the work of the local church and to provide relief to the families of the church. The remaining funds should be kept to turn into the hands of the Bishop when the church is again made fully organized by the Lord.

Based on the Bishopric's rendition of the law of stewardship, the following definitions of stewardship terminology are offered. These must be understood clearly to avoid confusion. The major terms used in stewardship are:

1. Needs - The portion of income required to supply necessary expenses in the management of a stewardship. For a family this would include things such as, food, shelter, utilities, repairs, clothing, transportation, insurance and expenses related to jobs and related tasks. While some things will be considered by almost everyone as a need, some will have unique needs. There is, by design, latitude and choice involved in the determination of our needs. We need shelter, but what kind? how large? what location? There is no once and for all answer. Being a steward involves making these kinds of choices.

2. Offerings - These are gifts given as a sacrifice from that amount designated as needs. These gifts are the "widow's mites", given from love, even though there is nothing to give. Sacrifice is the finest example of charity and homage towards God.

3. Increase - The portion of income that remains after needs are cared for. From the increase tithing, just wants and surplus are determined and used.

4. Tithing - A tithe is a tenth. After the initial tithing is determined, tithing is 10% of the increase annually. The initial tithe, as first taught in the Reorganization (1867), is 10% of the surplus a person possesses upon entering the body or first complying to the law⁵. This was taught by the church before the Lord had appointed any stakes for the church in the Reorganization. The Bishopric understood that when the church organization consisted only of branches and districts, the law applying to stakes could not be fully carried out. But when the Lord established stakes it raised the level of obedience required in the church, especially in the stakes themselves^6,7. Therefore, the law under stake organization required a steward's surplus as a first tithing.

Potential uses for Tithing

1. Sec 94:3a
Building temple

2. Sec 106:1
Building the house of God
Laying the foundation of Zion
For the priesthood
Numbers 18:21; Deut 14:28-29; Duet 26:12
Pay debts of church presidency (non-applicable in the scattered and unorganized condition of the church presently)

3. Sec 114:1
Support preaching of the gospel
For purposes of the church

4. Sec 130:7c
Building houses of worship (church is admonished not to waste expending tithes & offerings which are not essential)
Paying debts Sec. 130:7e (the church as a body, not applicable to a scattered and unorganized condition)

5. CH 3:4724
For care of poor and needy
Gen 14:38
Deut 14:28-29
Deut 26:12

6. Sec 75:4b
Support families of traveling elders (tithing not specifically implied)

7. Cor 72:4c-d
Printing scriptures and church literature (again, tithing is not specifically applied)

5. Surplus - The amount remaining after the paying of tithes. Another term meaning surplus is riches. Surplus and increase are often used as synonyms in various writings. Surplus has been described as what can be spared⁹. It has also been described as what is possessed greater than needs^10,11. There are provisions for giving surplus from time to time into the storehouse or general treasury of the church. A specific use of the surplus money is the support of the poor and needy of the church¹². In this discussion surplus and increase are not used as equivalent terms. Surplus is the amount remaining after tithes are paid. Remember, increase is the amount remaining after needs are met. Just wants are taken from the surplus amount.

"That part of a man's possessions, whether of moneys or properties, of which he has no present or immediate need, the word need being determined by the man's position, sphere of action, his business, and his dependencies. Not all have a surplus, many may have it; the widow standing before the treasury giving her two mites did not give of her surplus, she did consecrate of her living. Many widows and dependent women, hardworking, self-sacrificing, give of their labor a consecration, having no surplus. Men are in a similar condition; yet all may give of that which they have if they chose, who may have no surplus under the general law, either as tithing, freewill offering, or consecration.

Additional Commentary on Surplus Giving "Resolved that we do most earnestly entreat all the saints remember, that all their 'surplus property' is the Lord's, and that it is needed for the support of the poor of his people, and the families of the elders whose time is engaged in the ministry.

"By order of council.   JOSEPH SMITH, President"   R.L.D.S. Church History, Vol. 3, page 454

Some of the authorities of the church held a council at Plano, Illinois, May 6, 1872, to advise on matters connected with finances The council was composed of Joseph Smith, of the Presidency; Bishop I. L. Rogers; and Josiah Ells, E. C. Briggs, and W. W. Blair, of the Twelve.

The following propositions were considered and adopted:

1. It is necessary that an equality of sacrifice in the things of this world be taught and established among the saints.

2. That one important and indispensable necessity to the carrying on the work of God entrusted to us as a people, is the gathering together of the temporal means at the disposal of the saints, for the missionary work, the support of the poor, and the official work of the printing, publishing, and other departments of the church.

3. That it is imperative and important that the law of tithing be taught as tithing, by the local and traveling ministry including the bishopric.

4. That the principles of consecration, donations, and free-will offering, should be taught as distinctive and separate from the law of tithing, by the local and traveling ministry.

5. That any member of the church can tithe himself or herself in accordance with the law whatever may be their temporal condition.

6. That every member of the church may, and should comply with the law of consecration, and free-will offering, by setting apart of their substance, or their income from labor, or the increase of their substance, and paying over the same to the proper persons designated from time to time to receive such consecrations and free-will offerings.

7. That this method of sustaining the finances of the church is not in conflict with any law of the church, but is in accordance with the spirit of every known law, both in the Scriptures, Book of Mormon, and Doctrine and Covenants . . . . . . .

8. That a record of finances be kept in each and every branch, and that a monthly report of collections and disbursements be rendered to and read before the branch, to be then audited and received, or otherwise disposed of as the case may be.

9. That the amounts remaining on hand in each branch at the end of each and every three months be paid to the presiding bishop to be placed in the general storehouse of the church.

10. That lands, rents, or articles of personal property, and moneys of every description, may be paid into the hands of the bishop, to be used or sold for the benefit of the church finances, and to be credited as tithing.

11. The method of ascertaining the amount which any member may pay as tithing into the bishop's hands, is by an agreement between the person tithed and the bishop or his agent, based upon a statement of the condition of such person's temporal affairs made to the bishop in writing. If no agreement shall be made between the person to be tithed and the bishop, nor the council upon appeal, then no further action shall be attempted by the bishop.

12. Members desiring to be tithed may make a statement of their temporal condition to the bishop at any time, and may ask that an agreement as to amount may be had.

13. That lands, properties, or moneys that may accumulate in the treasury and storehouse of the Lord, in the church, may be legitimately used in the establishing industries of every kind for the employment of members of the church, and their capital,-these industries, including agriculture, merchandise, and mechanics, having for their object the direct benefit of the church.

14. That tithing means a tenth, and applies to all persons who have made a consecration of whatever they may have deemed a surplus; surplus being construed to signify, in this case, that portion of property and money which a member of the church may feel that he can and will spare as a first consecration out of his or her possessions; this tenth required being but the one tenth of the yearly increase after such surplus has been given.

15. The present emergency in the spiritual affairs of the church requires that the members of the church everywhere take the things here suggested into immediate and active consideration.

16. That President Joseph Smith and Bishop I. L. Rogers be a committee to write to all the branches in America and Canada, soliciting means to aid in prosecuting the missions appointed by the last Annual Conference, and other church purposes.

17. That we consider it to be wrong, and tending to heresy, to teach, preach, or write against the avowed doctrines and order of the church, the general conferences and high councils being the proper places in which to discuss and determine those matters . . . . . . .

I. L. ROGERS, President.

W. W. BLAIR, Clerk.

The Saints' Herald, vol. 19, pp. 316, 317 - R.L.D.S. Church History, Vol. 3, pages 699-700. September 15, 1882, President Joseph Smith defined the requirements of the financial system of the church as follows:

First. All of your wealth and possessions not in use and occupation by you a surplus.

Second. If you have none of the first, then consecrate so much as you may choose, money, goods, or chattels.

Third. If you have not the first, nor choose the second, then give as a free-will offering, much or little as you please.

Fourth. Each year, one tenth of your increase.

Fifth. If you have no increase, and choose to help, then as before, consecrate, or donate free-will offerings.

Sixth. All of these are to be voluntarily performed. (R.L.D.S. Church History, Vol. 4, page 400)

6. Just Wants - These are the desires for things that would increase comfort or ease of living or enhance a stewardship, but which are not required and are therefore not needs. As the name implies it is lawful to have these desires and a good steward will be blessed with these. Discernment and charity are required by the steward so that the acquiring of wants are just and does not lend to a greater degree of inequality in the body of Christ. These come from surplus.

7. Consecrations - This is a term used on two levels in stewardship. First, it is the giving of all remaining surplus to the Bishop or his agent after needs, tithing and just wants have been taken care of. This is a consecration of surplus and can be done at anytime. A second use of the term is the "laying down of all at the feet of the Bishop" of Zion or a stake of Zion. In this kind of consecration the person is given a "stewardship" or an "inheritance." This includes a place for living, necessaries and a job or the substance to pursue a trade that supplies his future needs and generates increase. From this increase is paid tithing and just wants and the surplus is given into the Storehouse of the stake.

8. Accounting - A written statement prepared by each individual or family that records the worth of the family in dollars and cents. It is recorded as needs, offering, increase, tithing, just wants and surplus. It is given to the Bishop or his agent and is designed to make each person sense their accountability to God and their brothers and sisters. It should be used by the family to evaluate how well they managed the stewardship God has given them and aim for being better stewards in the future. The statement is confidential, not for public knowledge. When it is wise to do so the family or individual may sit or should sit frequently with the Bishop or his agent to evaluate their stewardship in light of the law and in light of the needs of the body as a whole. The Bishop or the agent may present to families with increase, the needs of families with unmet needs and ask them to consider increasing surplus consecrations in light of Sec 83:23a. Accountings are sometimes called testimonies.

9. Equality - Section 51:1b states that all are to have to have according to their circumstances, families, wants and needs. The actual number of items or amounts of money each family has will be different, but each is to be made free of bondage. Equality exists when there are "no poor among them." Then each has equal opportunities in their stewardship. When some are "rich" and some are "poor" not all have equal opportunity and the body suffers collectively.

10. Oblations - Through the Old Testament the oblation was a sacrifice offering given as an act of worship. In 1896, Bishop Kelly described oblation as anything offered or presented in worship or sacred service; an offering; a sacrifice. It is also a gift to support the clergy and poor as in the early Christian church¹³. An oblation is a free-will offering, the terms are equivalent and the use and collection of oblations (or offerings) is for the support of the church and the poor.

1. RLDS Church History, vol 3, pg 695. A resolution by the elders in General Conference at St. Louis, MO. in April of 1872. It was first printed in The Saints' Herald, vol 19, pgs. 315, 316.

2. RLDS Church History, vol 4, pg 133. An epistle from the Twelve dated April 15, 1876.

3. RLDS Church History, vol 4, pg 225. A joint letter from the Twelve and Bishopric.

4. RLDS Church History, vol 4, pg 224.

5. Over the signature of its President, Jason W.Briggs, the Quorum of Twelve stated that one tenth of the surplus of anyone having surplus was required as tithing and one tenth of increase annually. RLDS Church History, vol 3, pg 474.

6. Saint's Herald, January 1, 1903. "Authoritatively, then, we pass in part at least from the governmental forms of branches and districts to that of stakes, and by this step take upon ourselves all the privileges and blessings promised for the new order, providing we are faithful in carrying out the laws revealed for the government of the same."

7. The Saint's Herald, Bishop E. L. Kelley, October 28, 1908, pg 1041.

8. The Handbook of the Financial Law, written by the Presiding Bishopric, 1957, pg 15.

9. RLDS Church History, vol 3, pg 700, item number #15 it the listing of stewardship principles accepted.

10. The Saint's Herald, vol 43, pg 322, May 20, 1896.

11. Section 42:10.

12. Section 42:8-10.

13. The Saint's Herald, vol 43, May 20, 1896, pg 322.