**Co-operation.** The united order has been suspended as a required form of life in the Church, but its spirit still remains. Those who are indeed worthy members of the Church must accept the spirit of the united order. It finds present expression in the system of co-operation, under which many unite in one enterprise, in such a way that no one person dominates it, but that all concerned have a voice in it, and so that the profits resulting from the enterprise are divided more or less uniformly among those connected with it. Co-operative enterprises have been fostered constantly and consistently by the Church in the latter days, and in the majority of instances have been extremely successful. In fact, when the Church settled in Utah, it would have been impossible to accomplish the great work before the pioneers, had they not practiced co-operation. To give every man a full and proper chance is the spirit of the true Church. **Tithing.** Every organized Church must have some means of material support. Houses of worship must be constructed; temples must be built; education must be fostered; the poor must be provided for; and many other material needs form a part of the great spiritual mission of the Church. For the general support, therefore, of the Church and of the poor who are unable to provide for themselves, a fund has been provided by the tithing of the people. This is a preparation for the united order, and some day will be replaced by the more complete system. This fund is maintained by the payment, by each member of the Church, of one-tenth of his earnings, as they are delivered to him. The money thus obtained is placed in the hands of the bishops, and is disbursed under the direction of the First Presidency associated with the presiding bishopric and other officials named in the revelations. Tithing is an ancient system, frequently mentioned in the history of the past. It is fair to all the people, for it is necessarily a system whereby each man pays in proportion to his earnings. Great blessings follow obedience either to the law of united order or the law of tithing. **Voluntary Offerings.** In addition to tithing, voluntary offerings may be made to the Church for specific or general purposes, as for the support of the poor or distressed living near us, or for the building of churches. **The Common Good.** All these devices for gathering material funds for the sustenance of the Church, simply show the underlying and overwhelming desire of those who understand the Gospel, to assist for mutual benefit. Not the good of one, but the common good, is uppermost in the minds of those who understand and love the Gospel. CHAPTER 28. WORK FOR THE DEAD.