| 473 Lord calls a tithing, or tenth; while all may bring their offerings into the storehouse of the Lord, from time to time, as the Lord gives to them, and in proportion to the willingness to do so, will the blessings of Heaven descend upon the cheerful giver.
"It is the duty of presidents of branches to present this duty, 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 send to the Bishop such means as are raised in the several 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 for any 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; and as you obeyed the ordinance of baptism, so do in respect to tithing. It is a freewill offering. As such, the Lord will accept and have respect unto it; but offered from other motives, he will not have respect to the offering. Finally, brethren, the work has reached a point that requires a more extended and systematic effort to evangelize the world and convert and strengthen the brethren. To this work we have covenanted with the Lord to give ourselves, and all that we possess, of soul, body, and spirit. Fulfilling this covenant assures the triumph of our faith, and prepares us for the seal of our God, giving us a right to the tree of life.
"May the God of all grace bless you, ye Latter Day Saints. Peace be unto you. Amen.
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