In tithing is strongly exemplified the eternal law that what is given as God directs increases the substance of the giver. When men exert the intellectual talents with which they are endowed in imparting knowledge to others, their own knowledge does not decrease but is enhanced, while the active intellect grows strongly and the talents are more quickly developed and increased. When our young Elders go forth and preach the Gospel as they are moved upon by the Holy Ghost, the Spirit they employ does not grow less nor the gifts thereof diminish because they are constantly imparting to others, but these increase abundantly. It is just as easy for the Lord to increase physical substance as to add to spiritual blessings and powers. When we sow the grain upon the earth, it would seem thrown away, but by the law of the Great Creator, the seed germinates in it and produces again, sometimes thirty and forty fold. So it is with tithing. We may not understand fully the process, but the result is plain. God increases the faith and substance of him who freely pays his tithing. Among the conditions associated with this law is, "those who are not tithed shall not be worthy the blessings of the house of the Lord;" and again, "He that is tithed shall not be burned" (at His coming). (Doctrine and Covenants, Sec. 64:23.) It is predicted by Malachi and other prophets, as well as by the words of the Lord in the last days to the prophet Joseph Smith, that the days of God's judgment are coming upon the earth, and that the wicked, proud and rebellious shall become as stubble, "and the day that cometh shall burn them up, saith the Lord of hosts." (Malachi iii. Doctrine and Covenants, Sec. 64.) In the revelations on tithing the Lord also says, "Verily I say unto you, it shall come to pass that all those who gather into the land of Zion shall be tithed of their surplus properties, and shall observe this law or they shall not be found worthy to abide among you. And I say unto you, if my people observe not this law, to keep it holy, and by this law sanctify the land of Zion unto me, that my statutes and my judgments may be kept thereon, that it may be most holy, behold, verily I say unto you, it shall not be a land of Zion unto you. And this shall be an example unto all the Stakes of Zion. Even so, Amen." (Doc. and Cov., Sec. 119.) The perfection and benefits of the law of tithing could not be comprehended by men of this age of the world prior to the revelations given from the Lord. This divine instruction was necessary, and its demonstration in the lives of the people is a further witness of the prophetic calling of Joseph Smith; the facts connected therewith are within easy reach of those who will investigate among the people who have actual experience and knowledge of the divine blessings that attend obedience to the law of tithing and are unimpeachable testimonies of the truth of God's word. ETERNAL REWARDS AND PUNISHMENTS.