By paying tithing, church members show their sacrifice and faith in the Mormon Church.  When one pays a full tithe, he pays one-tenth of his increase.  Tithing is the church’s main source of revenue.  It is paid by church members throughout the world.  Tithing helps fund churches, the missionary program, seminaries, institutes, and lesson manuals for the church.  Tithing also funds educational programs, temple work, and family history.  Those who are on welfare or serving full-time missions are exempt from paying tithing. 

Tithing has been a commandment since Old Testament times.  Abraham paid tithes to Melchizedek in ancient times.  Tithing was later instated by the Prophet Joseph Smith.  He received revelation from the Lord that a tithe of one-tenth should be instituted among the church members.  Since then, prophets and church leaders have stressed the importance of paying tithing to church members.

When members pay tithing, they send it to their local bishopric, which is then sent to the church headquarters in Salt Lake City, Utah.  The church officials then decide where to allocate the funds. 

At first, one-tenth of a person’s income may seem like a big sacrifice.  We are told that great blessings have been promised to those who pay a full tithe.  Malachi 3:10 says “Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me now herewith, saith the Lord of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it.”
From this scripture we can draw that great blessings will come from following this commandment.  Conversely, blessing will be withheld from those who do not follow it.

By paying tithing, we are strengthening our relationships with our Heavenly Father and Jesus Christ by showing our personal devotion to the church.  The Former Prophet of the Church, Heber J. Grant, believes that when people pay tithing, they will be blessed with a greater knowledge of Heavenly Father and Jesus Christ, a stronger testimony, and an increased ability to obey the commandments.

Blessings can be manifested in different ways.  Whatever the blessing, the Lord will not overlook the sacrifice and devotion of those who pay a full tithe.