Mormon tithing. The LDS (Latter-day Saint) practice. Is one of the most rigorously enforced tithing systems in modern religion: 10% of income, paid to the Church, required for temple recommend status.
This guide explains what LDS tithing is, how it differs from biblical Christian tithing, what the Bible actually teaches. How non-LDS Christians and current/former Latter-day Saints should think about tithing biblically. Written for clarity and respect, not polemic.
Apply this study
For biblical (non-LDS) tithing math, run our Tithe Calculator. Open it now →
What LDS doctrine teaches about tithing
- Doctrine and Covenants 119 (the LDS scripture) — members are to pay "one-tenth of all their interest annually."
- "Interest" defined — generally taken by LDS leaders to mean income/increase.
- Temple recommend — full tithing is one of the questions asked in the temple recommend interview. Without a current recommend, members cannot enter LDS temples or participate in temple ordinances.
- Tithing settlement — annual meeting with the bishop where members declare full, partial, or no tithing.
- Centralized administration — funds flow to Salt Lake City headquarters, then redistributed to local units, missions, and church operations.
What the Bible actually teaches about tithing
- Old Testament tithes — three distinct tithes (Levitical, festival, poor) totaling ~23% on agricultural produce.
- Malachi 3:8-12 — bring the whole tithe to the storehouse (the temple).
- Matthew 23:23 — Jesus affirms tithing while emphasizing greater matters of the law.
- Hebrews 7 — Christ's superior priesthood; tithing context is fulfillment, not abolition.
- 2 Corinthians 9:7 — cheerful, voluntary, decided giving — not coerced.
- 1 Corinthians 16:2 — Sunday giving as God has prospered.
See our complete Biblical Tithing Guide for the full study.
Key differences between LDS and biblical tithing
- Recipient — LDS: the Church corporation centrally. Biblical: typically the local church (Malachi's "storehouse" applied as the local body).
- Enforcement — LDS: temple access conditional on full tithing. Biblical: 2 Corinthians 9:7 — "not under compulsion."
- Annual interview — LDS: bishop questions yearly. Biblical: between the believer and God.
- Salvific implications — LDS: tithing is required for highest exaltation. Biblical: salvation is by grace through faith (Ephesians 2:8-9), not by tithing.
- Definition of "interest" — LDS: leadership has varied between gross and net; currently left to member conscience. Biblical: see Tithe on Gross or Net.
Where LDS tithing money goes
LDS tithing funds support: temples and chapels worldwide, missionary work, BYU and CES education, welfare and humanitarian programs, church operations and administration. Substantial reserves (the well-publicized Ensign Peak fund). The 2023 SEC settlement raised public questions about transparency.
Common questions from current and former Latter-day Saints
- "Is tithing required for salvation?" — Biblically, no. Salvation is by grace through faith in Jesus Christ alone (Ephesians 2:8-9, Romans 3:28, Galatians 2:16). Tithing is an act of worship and stewardship, not a saving work.
- "Do I have to pay 10% to a specific organization?" — Biblically, the principle is to support the local body of believers and the work of the gospel (Galatians 6:6, 1 Timothy 5:17-18, 1 Corinthians 9:14). The recipient should be the church where you are spiritually fed.
- "What about tithing on gross vs. net?" — See our Tithe on Gross or Net guide. The biblical firstfruits principle leans toward gross.
- "What if I cannot afford 10%?" — 2 Corinthians 9:7 emphasizes cheerful, willing giving, not coerced precision. Begin with what you can give faithfully and grow.
For believers transitioning out of LDS
Tithing in a biblical Christian context is fundamentally different in tone and theology from LDS tithing. It is voluntary worship, not a temple-access prerequisite. It is given to the local church where you are fed, not to a central corporation.
It is tied to grace and gratitude, not exaltation. Many former Latter-day Saints find biblical tithing a healing recovery of joyful giving.
Practical biblical framework
- Choose your local church — where you are fed, taught, and discipled.
- Set the percentage — 10% is a strong biblical baseline; some give more.
- Give firstfruits — see Firstfruits Offering Today.
- Run the math — Tithe Calculator.
- Give cheerfully — 2 Corinthians 9:7. Coerced giving is biblically defective.
- Discuss with spouse — married couples decide together.
A respectful note
This guide describes Mormon tithing for clarity and biblical comparison, not polemic. Many faithful Latter-day Saints give sacrificially out of sincere devotion. The biblical case is offered for those — LDS, former-LDS, or non-LDS. Who want to understand how Scripture frames tithing apart from any ecclesiastical enforcement system.
Set a biblical tithing plan
Cheerful, firstfruits, voluntary.
Whatever your background, biblical tithing is between you and God. Open the Tithe Calculator, set a number you can give cheerfully (2 Corinthians 9:7). Grow as the Lord provides.
Open the Tithe Calculator →