"The simplest statement we know of is the statement of the Lord himself, namely, that the members of the Church should pay ‘one-tenth of all their interest annually,’ which is understood to mean income. No one is justified in making any other statement than this” (First Presidency letter, Marc. 19, 1970; see also Doctrine and Covenants 119:4).

It is intentionally misleading and directly contradicts other church handbooks like the Mission President's handbook and general authority handbooks which teach a different version of tithing, (shown below).

From my experience, Tithing is the Lord's Financial Education System, but only if you pay it the way the Lord taught. If you pay tithing as instructed in the scriptures, with the goal being to pay as much tithing as possible, you will learn how to be wealthy.

Unfortunately, this system doesn't teach the lessons if you don't live it correctly. That's why so many people are poor and struggling in the church. They are paying tithing incorrectly and so they don't get the education or promises the Lord gives for doing what he said.

9 Or, in other words, I give unto you directions how you may act before me, that it may turn to you for your salvation.

10 I, the Lord, am bound when ye do what I say; but when ye do not what I say, ye have no promise.

Tithing today is not taught or practiced the same as tithing under Joseph Smith, nor does it accurately reflect what is taught in the scriptures. For example, Joseph Smith taught that if you are in debt, you pay your debt before you pay tithing. He also taught that that the poor don't pay tithing because as the scriptures say, tithing is intended to be payed on SURPLUS, interest and increase, which the poor don't have. These are investing terms which can only be applied to money after basic living expenses. This is why strict observance of the law of tithing made Abraham wealthy and will make you wealthy too.

In D&C 42:71-73, the Lord says that among the other uses for tithing/church funds, it should support the Bishop and his counselors and their families in all their needs, or if they aren't full time offices, they should "receive a just remuneration for all their services". (Jeffrey Stevenson I hope you are recording and submitting your hours...)

Here are a few early church quotes and scriptures you won't find in modern manuals:

Joseph Smith and Oliver Cowdery wrote and signed the following:

"Covenant of Tithing

On the evening of the 29th of November, I united in prayer with Brother Oliver for the continuance of blessings. After giving thanks for the relief which the Lord had lately sent us by opening the hearts of the brethren from the east, to loan us $430; after commencing and rejoicing before the Lord on this occasion, we agreed to enter into the following covenant with the Lord, viz:

That if the Lord will prosper us in our business and open the way before us that we may obtain means to pay our debts, that we be not troubled nor brought into disrepute before the world, nor His people; after that, of all that He shall give unto us, we will give a tenth to be bestowed upon the poor in His Church, or as He shall command; and that we will be faithful over that which he has entrusted to our care, that we may obtain much; and that our children after us shall remember to observe this sacred and holy covenant; and that our children, and our children's children, may know of the same, we have subscribed our names with our own hands. (March 29, 1834.) DHC 2:174-175.

(Signed)

JOSEPH SMITH, JUN.,

OLIVER COWDERY."

- Teachings of Prophet Joseph Smith - Section Two 1834-37, p.70

39 Wherefore, Abram paid unto him tithes of all that he had, of all the riches which he possessed, which God had given him MORE THAN THAT WHICH HE HAD NEED.

In D&C 119 the Lord doesn't say tithing should be paid on "MORE THAN THAT WHICH YOU HAVE NEED", he says "tithed of their SURPLUS", which means the same thing.

You have questions about what should or should not be tithed, you can follow the example of the church which instructs its Mission Presidents and General authorities whose living expenses are paid by the church.

According to the handbooks, Mission Presidents and other General Authorities whose living expenses are paid/reimbursed by the church are instructed by the church handbooks to NOT pay tithing on money used for those expenses because they aren't considered increase or surplus. The handbook specifically includes the following as untithed basic expenses:

food, clothing, household supplies, family activities, dry cleaning, personal long-distance calls to family, and modest gifts (for example, Christmas, birthdays, or anniversary), Medical expenses including dental and eye care, Support for children serving full-time missions, Round trip travel for visiting family members, Elementary and secondary school expenses for tuition, fees, books, and materials, Reasonable expenses for extracurricular activities and for music or dance lessons, Undergraduate tuition at an accredited college or university that offers two- or four-year degrees, Rent (if leased), utilities, telephones, and Internet connection, Maintenance, including gardening and repair or replacement of household items, part-time housekeeper-cook, babysitters, cars, Fuel, oil, maintenance, and repair expenses, Travel expenses including the costs of meals and lodging, Medical expenses for you and your family, health insurance premiums including travel policies... (Mission Presidents handbook (2006) Appendix B, Family Finances pages 80-82. Ask if you want a copy, I might be able to help.)

If you are paying tithing on these things, then you are not paying tithing the way the church instructs its Mission Presidents and General Authorities.

This "Good for me and not for thee policy" actually started with Brigham Young after Joseph Smith died.

When Tithing was first introduced by revelation (D&C 119), there were two Bishops in the church. A few weeks after the revelation, the Presiding Bishop Edward Partridge, who was present during the revelation, wrote to Bishop Newell K. Whitney about tithing and explained,

"If a man is worth a $1000, the interest on that would be $60, and one/10. of the interest will be of course $6.? thus you see the plan?"

While this is not how Abraham paid tithing, it is how the church taught tithing should be paid until after Joseph died in 1844.

By this method, if you have a net worth of $100,000 and the average interest rate of the day is 6%, then if you invested your net worth at 6% you would earn $6,000 in interest. You would then pay 10% of that $6,000 which equals $600. That $600 would be considered a full tithe for the year. Most people in the church today don't even know what their net worth is. (More investing terms.)

This is closer to the scriptures, but I believe that it still did not quiet learn and apply the lessons the Lord was intending. However, it is clear that tithing was never intended to be gross income, or the Lord would have said "Gross receipts" which is what we call "gross income" today. If you want to learn the Law of Tithing the way it was intended, just imagine you are Abraham and your business is cattle. Then apply D&C 119 and other scriptures related to tithing to that life style. You don't pay tithing on your day to day existence since that is not an increase. (If you died, you decreased, if you live you maintain status quo because you're still alive.)

Surplus means money/property above and beyond your:

For example:

Income: $50,000

Necessary expenses: $50,000

Surplus: $0

Or:

Income: $50,000

Necessary expenses: $45,000

Surplus (increase): $5,000

Annual increase is taking a snapshot each year and comparing that snapshot to the previous year to see if it went up or down. If it went up, you pay 10% of how much it went up, not the entire amount, just 10% of the increase.

And, the Lord says church funds, like tithing, are supposed pay the church leaders for their time. Like Bishops and their counselors. General Authorities, Apostles and the First Presidency are still paid for their service. Leaked documents show the 15 leaders of the church were paid $120,000 in 2014. This wouldn't be a problem if the members of the church were openly told that it is the Lord's intention to "receive a just remuneration for all their services" rather than being told that we have an unpaid clergy.

71 And the elders or high priests who are appointed to assist the bishop as counselors in all things, are to have their families supported out of the property which is consecrated to the bishop, for the good of the poor, and for other purposes, as before mentioned;

72 Or they are to receive a just remuneration for all their services, either a stewardship or otherwise, as may be thought best or decided by the counselors and bishop.

73 And the bishop, also, shall receive his support, or a just remuneration for all his services in the church.