Spiritual Preparation – Stewardship and Tithing

Class 6: Tithing and Stewardship

What is a steward?

  • One to whose care or honor anything has been entrusted
  • A curator or guardian

“Moreover it is required of stewards, that a man be found faithful.” I Corinthians 4:2


DC 42:9b; 70:2-3; 72:1c; 106


Malachi 3:8-10; III Nephi 11:11-13; DC 51:5b; 64:5a; 77:4e

What is it that we have stewardship over?

Time, money, gospel, priesthood, and more.

What do these parables teach about stewardship?

Laborers in the vineyard

Matthew 20:1-15

The ten virgins

Matthew 25:1-12; DC 45:10b

Parable of the talents

Matthew 25:13-31

The law of tithing:

“Wherefore, verily I say unto you, that all things unto me are spiritual, and not at any time have I given unto you a law which was temporal, neither any man, nor the children of men; neither Adam your father, whom I created; behold, I gave unto him that he should be an agent unto himself; and I gave unto him commandment, but no temporal commandment have I unto him; for my commandments are spiritual; they are not natural, nor temporal, neither carnal nor sensual.” DC 28:9

Abram (Genesis 14:20, 38-39; Alma 10:8)

  1. The temporal law is God’s way of looking upon the acquisition, use of, and of account for material things.
  2. It is the body of rules and principles by which material things are used to achieve spiritual objectives.
  3. It is that part of our stewardship philosophy which deals with temporalities

The Priesthood Manual page 256

“We, as stewards, need to have continually before us the knowledge that the support of the church is a response to the will of God in terms of the spiritual maturity of the members.” The Priesthood Manual pg 256

Accumulated increase “… the net value of all our possessions at the time of our first accounting.” pg 258


Annual increase “… that portion of our total income which remains after meeting our basic physical needs.” pg 258

Deuteronomy 14:22, 28; 26:12

What are needs?

“… food, shelter, replacement of clothing, replacement of equipment or furniture, medical care, taxes, and other essential expenses.” pg 259

The determination of needs is left to everyone as a steward.

What are just wants?

“… recreation, hobbies, pleasure trips, culture pursuits, higher education, luxury items in food, shelter, clothing, or transportation…” pg 259

“Just wants then would be considered an expenditure from the tithable increase.” pg 260

Is tithing all we give?

Not necessarily.  The church opened up the opportunity for us to give in other ways.  While our tithing is limited to 10% of our increase, we have the opportunity to give more in other areas and are not limited in giving to just that amount of money.

Other areas of giving:

DC 59:2h; 129:8b

Surplus, free will offerings, consecration, oblation and storehouse

Surplus is that source of income or asset for which we have no need in the foreseeable future.

Free will offerings can be given for any type of project or need within the church.

Consecration is an offering to the storehouse

“That every branch should comply with the law by receiving oblations at the Sacrament services, as found in Doctrine and Covenants 59:2, and that the amount so received should be placed with the Bishopric in harmony with Doctrine and Covenants 42:8” GCR 773


DC 42:10b, 14b; 51:4a; 70:2b

Tithing Statement Forms:


Things to ponder for next week:

What does my health have to do with my relationship with God?

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