Tithing
LDS Summary:
The LDS changed the pattern for tithing from 10% of increase to 10% of income, makes tithing a requirement for temple access, and requires the poor to pay tithes even if they cannot afford it
RLDS Summary:
The RLDS paid tithes based on 10% of increase, that tithing cannot be made mandatory, and exempted the poor from paying tithing
Scripture ComparisonBoth the LDS and RLDS Scriptures agree that tithes are primarily for the priesthood. Note: The Rabbinic interpretation is that the poor (those that harvest the corners of the field and gleanings) are exempt from tithes (heave-offering). | |
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King James Version, Numbers, Chapter 18 24 But the tithes of the children of Israel, which they offer as an heave offering unto the Lord, I have given to the Levites to inherit: therefore I have said unto them, Among the children of Israel they shall have no inheritance. 26 Thus speak unto the Levites, and say unto them, When ye take of the children of Israel the tithes which I have given you from them for your inheritance, then ye shall offer up an heave offering of it for the Lord, even a tenth part of the tithe. |
Inspired Version, Numbers, Chapter 18 24 But the tithes of the children of Israel, which they offer as a heave offering unto the Lord, I have given to the Levites to inherit; therefore, I have said unto them, Among the children of Israel they shall have no inheritance. 26 Thus speak unto the Levites and say unto them, When ye take of the children of Israel the tithes which I have given you from them for your inheritance, then ye shall offer up a heave offering of it for the Lord, even a tenth part of the tithe. Heave-Offering Present made to the Tabernacle or Temple for the use of the priests. (from , "to lift," that is, to set apart for a special purpose from a larger quantity, either voluntarily or under compulsion) originally connoted any tax paid or gift made to a superior officer. This meaning is still apparent in the phrase (Prov. xxxiv. 4); but as the taxes levied and the contributions expected in Israel were mostly for the maintenance of the Temple and the priesthood, the word acquired technically the meaning of an obligatory or voluntary contribution for the uses of the sanctuary or of the sacred persons therewith connected...The "corners of the field" ("pe'ah"), that which had been "forgotten" ("shik?ah"), and the "gleanings" ("le?e?"), as well as that which had no owner ("hef?er"), were exempt. Harvest At a time of such rejoicing the poor must not be forgotten, hence the injunction, that the corners and edges of the field, as well as the gleanings and any sheaves that may have been over-looked, be left for the poor and the stranger (Lev. xix. 9, xxiii. 22; Deut. xxiv. 19; Ruth ii. 2, 15 et seq.). |
Scripture ComparisonBoth the LDS and RLDS Book of Mormon agree that Noah did not walk in the ways of God and taxed 1/5 of everyone's possessions | |
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LDS Book of Mormon, Mosiah, Chapter 11 1 And now it came to pass that Zeniff conferred the kingdom upon Noah, one of his sons; therefore Noah began to reign in his stead; and he did not walk in the ways of his father. 2 For behold, he did not keep the commandments of God, but he did walk after the desires of his own heart. And he had many wives and concubines. And he did cause his people to commit sin, and do that which was abominable in the sight of the Lord. Yea, and they did commit whoredoms and all manner of wickedness. 3 And he laid a tax of one fifth part of all they possessed, a fifth part of their gold and of their silver, and a fifth part of their ziff, and of their copper, and of their brass and their iron; and a fifth part of their fatlings; and also a fifth part of all their grain. 4 And all this did he take to support himself, and his wives and his concubines; and also his priests, and their wives and their concubines; thus he had changed the affairs of the kingdom. |
RLDS Book of Mormon, Mosiah, Chapter 7 1 And now, it came to pass that Zeniff conferred the kingdom upon Noah, one of his sons; therefore, Noah began to reign in his stead; and he did not walk in the ways of his father. 2 For behold, he did not keep the commandments of God, but he did walk after the desires of his own heart. 3 And he had many wives and concubines, 4 And did cause his people to commit sin and do that which was abominable in the sight of the Lord. 5 Yea, and they did commit whoredoms and all manner of wickedness. 6 And he laid a tax of one-fifth part of all they possessed: a fifth part of their gold and of their silver, and a fifth part of their ziff, and of their copper, and of their brass and their iron, and a fifth part of their fatlings, and also a fifth part of all their grain. 7 And all this did he take to support himself, and his wives, and his concubines, and also his priests, and their wives, and their concubines; thus he had changed the affairs of the kingdom. |
Scripture Comparison:Both the LDS and RLDS Book of Mormon agree that connecting money paid to the church and forgiveness of sins identifies a "wicked and perverse and stiffnecked people" | |
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LDS Book of Mormon, Mormon, Chapter 8 32 Yea, it shall come in a day when there shall be churches built up that shall say: Come unto me, and for your money you shall be forgiven of your sins. 33 O ye wicked and perverse and stiffnecked people, why have ye built up churches unto yourselves to get gain? Why have ye transfigured the holy word of God, that ye might bring damnation upon your souls? Behold, look ye unto the revelations of God; for behold, the time cometh at that day when all these things must be fulfilled. |
RLDS Book of Mormon, Mormon, Chapter 4 41 Yea, it shall come in a day when there shall be churches built up that shall say, Come unto me, and for your money you shall be forgiven of your sins. 42 O ye wicked, and perverse, and stiff-necked people, why have ye built up churches unto yourselves to get gain? 43 Why have ye transfigured the holy word of God, that ye might bring damnation upon your souls? 44 Behold, look ye unto the revelations of God. For behold, the time cometh at that day when all these things must be fulfilled. |
Scripture Comparison:Both the LDS and RLDS D&C agree that the primary purpose of offerings (not tithing) is to support the poor | |
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LDS D&C Section 42 29 If thou lovest me thou shalt serve me and keep all my commandments. 30 And behold, thou wilt remember the poor, and consecrate of thy properties for their support that which thou hast to impart unto them, with a covenant and a deed which cannot be broken. 31 And inasmuch as ye impart of your substance unto the poor, ye will do it unto me; and they shall be laid before the bishop of my church and his counselors, two of the elders, or high priests, such as he shall appoint or has appointed and set apart for that purpose. 32 And it shall come to pass, that after they are laid before the bishop of my church, and after that he has received these testimonies concerning the consecration of the properties of my church, that they cannot be taken from the church, agreeable to my commandments, every man shall be made accountable unto me, a steward over his own property, or that which he has received by consecration, as much as is sufficient for himself and family. 33 And again, if there shall be properties in the hands of the church, or any individuals of it, more than is necessary for their support after this first consecration, which is a residue to be consecrated unto the bishop, it shall be kept to administer to those who have not, from time to time, that every man who has need may be amply supplied and receive according to his wants. 34 Therefore, the residue shall be kept in my storehouse, to administer to the poor and the needy, as shall be appointed by the high council of the church, and the bishop and his council; 35 And for the purpose of purchasing lands for the public benefit of the church, and building houses of worship, and building up of the New Jerusalem which is hereafter to be revealed— 36 That my covenant people may be gathered in one in that day when I shall come to my temple. And this I do for the salvation of my people. |
RLDS D&C Section 42 8b And behold, thou wilt remember the poor and consecrate of thy properties for their support, that which thou hast to impart unto them, with a covenant and a deed which cannot be broken; 8c and inasmuch as ye impart of your substance unto the poor, ye will do it unto me; and it shall be laid before the bishop of my church and his counselors, two of the elders or high priests, such as he shall or has appointed and set apart for that purpose. 9a And it shall come to pass that after they are laid before the bishop of my church, and after that he has received these testimonies concerning the consecration of the properties of my church, that they cannot be taken from the church, agreeable to my commandments. 9b Every man shall be made accountable unto me, a steward over his own property or that which he has received by consecration, inasmuch as is sufficient for himself and family. 10a And again, if there shall be properties in the hands of the church, or any individuals of it, more than is necessary for their support after this first consecration, which is a residue to be consecrated unto the bishop, it shall be kept to administer unto those who have not from time to time-that every man who has need may be amply supplied and receive according to his wants. 10b Therefore, the residue shall be kept in my storehouse, to administer to the poor and the needy-as shall be appointed by the high council of the church, and the bishop and his council-and for the purpose of purchasing lands for the public benefit of the church and building houses of worship, 10c and building up of the New Jerusalem, which is hereafter to be revealed, that my covenant people may be gathered in one in that day when I shall come to my temple. And this I do for the salvation of my people. |
Scripture ComparisonBoth the LDS and RLDS D&C agree that those with a surplus are to help support the poor (offering, not tithing) | |
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LDS D&C, Section 83 112 And the bishop, Newel K. Whitney, also should travel round about and among all the churches, searching after the poor to administer to their wants by humbling the rich and the proud. |
RLDS D&C, Section 83 23a And the bishop, Newel K. Whitney, also should travel round about and among all the churches, searching after the poor, to administer to their wants by humbling the rich and the proud; |
Scripture ComparisonBoth the LDS and RLDS Doctrine & Covenants (D&C) agree that tithing is based on surplus | |
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LDS D&C Section 119 1 Verily, thus saith the Lord, I require all their surplus property to be put into the hands of the bishop of my church in Zion, 2 For the building of mine house, and for the laying of the foundation of Zion and for the priesthood, and for the debts of the Presidency of my Church. 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. |
RLDS D&C Section 106 1a Verily, thus saith the Lord, I require all their surplus property to be put into the hands of the Bishop 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. 1b 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 forever, for my holy priesthood, saith the Lord. 2a 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. |
1833The Presidency explains that tithing is an equal matter between the member and the Bishop. Also, the member is the judge concerning "how much he should suffer to remain in the hands of the bishop" and the Bishop has no power over how much tithing the member is to pay. | |
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LDS Church History, Vol. 1, Chapter 26, 1833, pages 365 Important Letter to Brethren in Zion. The same day [June 25th], we wrote to Brother W. W. Phelps, and others in Zion, from Kirtland, as follows: Brother Edward Partridge, Sir:—I proceed to answer your questions, concerning the consecration of property:—First, it is not right to condescend to very great particulars in taking inventories. The fact is this, a man is bound by the law of the Church, to consecrate to the Bishop, before he can be considered a legal heir to the kingdom of Zion; and this, too, without constraint; and unless he does this, he cannot be acknowledged before the Lord on the Church Book therefore, to condescend to particulars, I will tell you that every man must be his own judge how much he should receive and how much he should suffer to remain in the hands of the Bishop. I speak of those who consecrate more than they need for the support of themselves and their families. The matter of consecration must be done by the mutual consent of both parties; for to give the Bishop power to say how much every man shall have, and he be obliged to comply with the Bishop's judgment, is giving to the Bishop more power than a king has; and upon the other hand, to let every man say how much he needs, and the Bishop be obliged to comply with his judgment, is to throw Zion into confusion, and make a slave of the Bishop. The fact is, there must be a balance or equilibrium of power, between the Bishop and the people, and thus harmony and good will may be preserved among you. Therefore, those persons consecrating property to the Bishop in Zion, and then receiving an inheritance back, must reasonably show to the Bishop that they need as much as they claim. But in case the two parties cannot come to a mutual agreement, the Bishop is to have nothing to do about receiving such consecrations; and the case must be laid before a council of twelve High Priests, the Bishop not being one of the council, but he is to lay the case before them. |
RLDS Church History, Vol. 1, Chapter 12, 1833, pages 300-301 On June 25 the Presidency wrote a letter to W. W. Phelps and others in Zion, which contains some valuable instruction, and so we insert it:- Brother Edward Partridge; Sir:-I proceed to answer your questions, concerning the consecration of property: First, it is not right to condescend to very great particulars in taking inventories. The fact is this: a man is bound by the law of the church to consecrate to the bishop before he can be considered a legal heir to the kingdom of Zion; and this, too, without constraint; and unless he does this he cannot be acknowledged before the Lord, on the church book: therefore, to condescend to particulars, I will tell you that every man must be his own judge how much he should receive, and how much he should suffer to remain in the hands of the bishop. I speak of those who consecrate more than they need for the support of themselves and their families. The matter of consecration must be done by the mutual consent of both parties; for, to give the bishop power to say how much every man shall have, and he be obliged to comply with the bishop's judgment, is giving to the bishop more power than a king has; and, upon the other hand, to let every man say how much he needs, and the bishop be obliged to comply with his judgment, is to throw Zion into confusion, and make a slave of the bishops. The fact is, there must be a balance or equilibrium of power between the bishop and the people; and thus harmony and good will, be preserved among you. Therefore, those persons consecrating property to the bishop in Zion, and then receiving an inheritance back, must show reasonably to the bishop that he wants as much as he claims. But in case the two parties cannot come to a mutual agreement, the bishop is to have nothing to do about receiving their consecrations; and the case must be laid before a council of twelve high priests; the bishop not being one of the council, but he is to lay the case before them. |
May 1 1843Joseph Smith Jr contradicted Brigham Young concerning accounting for moneys collected | |
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Same reference (there was one church at this time - the LDS and RLDS had not split) |
Times and Seasons, Vol. 4, No. 12, page 183, May 1 1843 Thursday Morning, April 6, 1893... Elder W. W. Phelps proposed that the Twelve sign triplicate receipts, for moneys received, for the benefit of the parties concerned. Elder Brigham Young objected, and said he should never give receipts for cash, except such as he put into his own pocket, for his own use; for it was calculated to make trouble hereafter, and there were better methods of transacting the business; and more safe for the parties concerned; that he wished this speculation to stop, and would do all in his power to put it down: To which the Twelve responded, amen. Elder Young asked if any one knew any thing against any one of the Twelve, any dishonesty; if they did, he wanted it exposed; he said he knew of one who was not dishonest. He also referred to muzzling the ox that treadeth out the corn, &c. President Joseph said, I will answer Brother Brigham. The Twelve need not spend all their time abroad, they can spend the time belonging to the Temple, for to collect funds; and the remainder of the time they may labor for their support; and they may call on the public to supply their wants. It is no more for the Twelve to go abroad and earn their living in this way than it is for others. The idea of not muzzling the ox, is a good old Quaker song, but we will make the ox tread out the corn first and then feed him. I am bold to declare that I have never taken the first farthing of church funds for my own use, till I have first consulted the proper authorities. |
August 1844Brigham Young changed the law of tithing from one tenth of increase (surplus) to one tenth of property and income | |
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Times and Seasons, Vol. 5, No. 15, page 619, August 1844 AN EPISTLE OF THE TWELVE...Therefore, as soon as the twelve have proceeded to a full and complete organization of the branches abroad, let every member proceed immediately to tithe himself or herself, a tenth of all their property and money, and pay it into the hands of the Twelve; or into the hands of such Bishops as have been, or shall be appointed by them to receive the same, for the building of the Temple or the support of the priesthood, according to the scriptures, and the revelations of God; and then let them continue to pay a tenth of their income from that time forth, for this is a law unto the church as much binding on their conscience as any other law or ordinance. |
November 6, 1863Brigham Young states that tithing is required from everybody and that tithing must be paid to maintain membership | |
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Journal of Discourses, Vol. 10, page 282 We are in the habit of holding in full fellowship men that pay no Tithing, also persons who take the name of God in vain; we permit liars, thieves, etc., to retain a standing in the Church. Does not this hurt the body of Christ? It does, and the whole body is more or less sick and faint through our extreme kindness, which some call charity; it pleads for those unrighteous persons, and we spare them. Should we do this to the extent we do? I think we have lived long enough and have passed through enough experience to teach us to know and do the will of Heaven, and to disfellowship those who refuse to do it. |
Not Dated (but between 1863 and 1881)Joseph Smith III said that the LDS practice of paying "one-tenth of all they possessed" was dictatorial and compared the practice to that of Noah in the Book of Mormon | |
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Tithing, pages 1-8 The tithing should be collected for the poor, instead of from them, They are to receive needed aid from the tithing', instead of paying any. The poor, who are worthy to belong to the church, are worthy to be aided by the rich. This is according to the word of God, and the Spirit of Christ, and the great principles of love and unity which must ever actuate the church of God, and mark the teachings of its priesthood. The poor may contribute of their mites, as did the poor widow, but this is not tithing, it is simply an offering, Brigham Young, and his co-workers, have taught the people to pay one-tenth of all they possessed, whether they were rich or poor; to pay one-tenth of their time, or its equivalent; to pay one-tenth of all their earnings; and after all this, required them to pay wall taxes, water taxes, meeting-house taxes, school-house taxes, and have importuned them for consecrations, and donations for the temple, for halls, for missions, for funds to emigrate the poor, and to send out missionaries to foreign lands, and among the Indians. They have taught the people to consecrate all their properties, their wives and families, And their own persons to the leaders. And so they have to-day, absolute control, dictatorially, over the greater portion of the wealth, and of the people in Utah; as well as having ownership of a great part of the best property in Utah... The system of tithing and consecration, as carried out by the Utah authorities, is strikingly similar to the practice of king Noah and his priests. (see above Mosiah LDS Chaper 11, RLDS Chapter 7) President Young and others claim that it is nobody's business what they do with the tithings and properties of the church; that it is the duty of the saints to pay in their tithings, consecrations, donations, &c, and it remains for the leading authorities to use it as they may choose; but the law which we have quoted, and common . sense likewise, reserves to the people the right to know how their hard-earned properties arc used, and to "judge" for themselves as to whether they are used wisely and righteously, and to dictate how they shall be used... Joseph the martyr taught that the trustees, bishops, and agents for the church were responsible to the church for their acts, and that they should render a proper and faithful account of the same. |
April 1905Elder C. W. Penrose (LDS Apostle) makes a comment that contradicts D&C Section 42, "remember the poor, and consecrate of thy properties for their support that which thou hast to impart unto them" | |
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75th Annual Conference, April 1905, page 73 Thousands and thousands of dollars out of the tithing are expended for the benefit of the poor; but you cannot find a command anywhere in the revelations of God to the Church that says the tithings are for that purpose. |
1917RLDS Bishops clarified a number of topics concerning tithes - The tithe giver (title holder) has the stewardship of the support provided to the church and defines the conditions for its use - Tithes primarily support the Priesthood - Tithing is given from surplus - The poor are exempt from tithing - Support of the poor is addition to tithing, not a part of tithing - The tithe giver can provide stipulations on how the tithe can be used | |
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Basic Principles of the Temporal Law Adopted by the Order of Bishops, Conference-1917, pages 10-11 POWER TO TRANSFER The power to transfer inheritances belongs to the title holder, that is, the individual or corporation. The power to transfer the stewardships belongs to the title holder also. As stated above, the laws of the land must be recognized. In stewardships in which the title is held by the steward, the steward has the prerogative to transfer. When title is held by the church, the Bishopric has this right. The "Tithe" is primarily used to support the priesthood. "And behold, I have given the children of Levi all the tenth in Israel for at. inheritance, for their service of the tabernacle of the congregation."— Num. 18: 22. See also Deut. 12; 17-19; Lev. 27: 30-33. Sec. 103. "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 tin to them forever, for my holy priesthood, saith the Lord." Surplus. Sec. 42: 8. "if thou lovest me, thou shalt serve me and keep all my commandments, and behold, thou wilt remember the post* and consecrate of thy properties for their support, that which thou hast to impart unto them, with a covenant and a deed which can not be broken; and inasmuch as you impart of your substance unto the poor, ye will do it unto me," etc. This refers to surplus or offerings or special offerings. Sec. 42:19. The "tithe" is God's and a man cannot impart that which does not belong to him . The poor primarily should be kept out of the surplus or offering fund. (D. C. 83: 23—poor taken care of "by humbling the rich and the proud." This implies, as we understand it requiring those who have more than their needs and just wants to give of their surplus. They cannot give their tithe, that is God's they simply pay their debt when they pay their "tithe." (Sec also D.C. 42:11). 102:2—"Do not impart of their substance as becometh saints, to the poor and afflicted among them." "Their substance" does not include "the tithe'' for "the tithe is the Lord's." D. C. 56:5—"laying hold upon other men's goods, etc." Sec. 101:12. Read this paragraph with the thought that what they cast into the treasury was surplus and not "the tithe." The tithe does not go into the common treasury of the Order of Enoch—the Bishopric retains this to supply the priesthood. Offering: What a person may give when he has no tithing or surplus to pay. The offering may be given without any stipulation as to how to be used. If so, the Bishopric may apply it to any use they see fit. Special Offering: An offering given with stipulation as to how it shall be applied, such as college offering, children's home offerings etc. All such offerings are to be applied as the giver requests. |
1917This is the date the LDS Church last published a financial report accounting for funds provided to the church | |
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The One Hundred Eighteen Annual Conference of the Church of Jesus Christ of Latter-Day Saints, page 119 1947 Financial and Statistical Report By Common Consent, Church Finances, 1947-Style, August 18, 2014 In April 1959, the Church published its last financial report. The last here is important, though, because, for almost half a century leading up to that report, the Church presented a relatively detailed financial report in each April General Conference. |
July 19, 2003The Deseret News published that full tithing is required to receive a Temple Recommend | |
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Deseret News, July 19, 2003 Only those faithful LDS members who pay a full tithing can receive a temple recommend. |
Current LDS.org PostingThe LDS defines tithing to be paid on total income, not surplus, in contradiction to LDS D&C 119 (RLDS D&C 106) | |
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I Have a Question, Ensign, April 1974 On March 19, 1970, the First Presidency sent the following letter to presidents of stakes and missions, bishops of wards, and presidents of branches in answer to the question, “What is a proper tithe?” “For your guidance in this matter, please be advised that we have uniformly replied that the simplest statement we know of is that statement of the Lord himself 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. We feel that every member of the Church should be entitled to make his own decision as to what he thinks he owes the Lord, and to make payment accordingly.” At the close of each year, each member of the Church has the responsibility of attending tithing settlement with his bishop. At this time, each member has the opportunity to declare whether he is a full, part, or non-tithe payer...Pay your tithing on the basis on which you wish to be blessed. |
Current LDS.org PostingThe LDS contradicts allowing members to define their own surplus or follow Joseph Smith Jr's 1833 letter stating that the member is the judge concerning "how much he should suffer to remain in the hands of the bishop" and the Bishop has no power over how much tithing the member is to pay | |
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Tithing—a Commandment Even for the Destitute One of the first things a bishop must do to help the needy is ask them to pay their tithing. Like the widow, if a destitute family is faced with the decision of paying their tithing or eating, they should pay their tithing. The bishop can help them with their food and other basic needs until they become self-reliant. In October of 1998 Hurricane Mitch devastated many parts of Central America. President Gordon B. Hinckley was very concerned for the victims of this disaster, many of whom lost everything—food, clothing, and household goods. He visited the Saints in the cities of San Pedro Sula and Tegucigalpa, Honduras; and Managua, Nicaragua. And like the words of the loving prophet Elijah to a starving widow, this modern prophet’s message in each city was similar—to sacrifice and be obedient to the law of tithing. |