WHY THE LAW OF TITHING WAS INSTITUTED. The Lord revealed to his people in the incipiency of his work a law which was more perfect than the law of tithing. It comprehended larger things, greater power, and a more speedy accomplishment of the purposes of the Lord. But the people were unprepared to live by it, and the Lord, out of mercy to the people, suspended the more perfect law, and gave the law of tithing, in order that there might be means in the storehouse of the Lord for the carrying out of the purposes he had in view; for the gathering of the poor, for the spreading of the gospel to the nations of the earth, for the maintenance of those who were required to give their constant attention, day in and day out, to the work of the Lord, and for whom it was necessary to make some provision. Without this law these things could not be done, neither could temples be built and maintained, nor the poor fed and clothed. Therefore the law of tithing is necessary for the Church, so much so that the Lord has laid great stress upon it.--_Apr. C. R.,_ 1900, p. 47. ESSENTIAL NATURE OF THE LAW OF TITHING. By this principle (tithing) the loyalty of the people of this Church shall be put to the test. By this principle it shall be known who is for the kingdom of God and who is against it. By this principle it shall be seen whose hearts are set on doing the will of God and keeping his commandments, thereby sanctifying the land of Zion unto God, and who are opposed to this principle and have cut themselves off from the blessings of Zion. There is a great deal of importance connected with this principle, for by it it shall be known whether we are faithful or unfaithful. In this respect it is as essential {283} as faith in God, as repentance of sin, as baptism for the remission of sin, or as the laying on of hands for the gift of the Holy Ghost. For if a man keep all the law save one point, and he offend in that, he is a transgressor of the law, and he is not entitled to the fulness of the blessings of the gospel of Jesus Christ. But when a man keeps all the law that is revealed, according to his strength, his substance, and his ability, though what he does may be little, it is just as acceptable in the sight of God as if he were able to do a thousand times more.--_Apr. C. R.,_ 1900, pp. 47, 48. THE LAW OF TITHING A TEST. The law of tithing is a test by which the people as individuals shall be proved. Any man who fails to observe this principle shall be known as a man who is indifferent to the welfare of Zion, who neglects his duty as a member of the Church and who does nothing toward the accomplishment of the temporal advancement of the kingdom of God. He contributes nothing, either, toward spreading the gospel to the nations of the earth, and he neglects to do that which would entitle him to receive the blessings and ordinances of the gospel.--_Apr. C. R.,_ 1900, p. 47.