Principles of Tithing and Fast Offerings
The commandment to pay tithing gives you an opportunity to participate in building up the kingdom of God on earth.
The First Presidency has written: “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).