As of old, so in the Church of Jesus Christ of Latter-day Saints today, tithing is the divinely established revenue system by which the pecuniary needs of the ecclesiastical community are provided for. And as of old so today, tithe-paying must be a voluntary free-will sacrifice, not to be exacted by secular power nor enforced by infliction of fines or other material penalties. The obligation is self-assumed; nevertheless it is one to be observed with full purpose of heart by the earner who claims standing in the Church and who professes to abide by the revealed word given for the spiritual development of its members. It is essential that men learn to give. Without provision for this training the curriculum in the school of mortality would be seriously defective. Human wisdom has failed to devise a more equitable scheme of individual contribution for community needs than the simple plan of the tithe. Every one is invited to give in amount proportioned to his income, and to so give regularly and systematically. The spirit of giving makes the tithe holy; and it is by means thus sanctified that the material activities of the Church are carried on. Blessings, specific and choice, are promised the honest tithe-payer; and these blessings are placed within the reach of all. In the Lord's work the widow's penny is as acceptable as the gold-piece of the millionaire. Tithing is the rental we are asked to pay on the property committed to our keeping and use. We are but temporary holders, lessees of property the ultimate title of which is vested in Him who created all that is. The Latter-day Saints believe that the tithing system has been divinely appointed for their observance; and they esteem themselves blessed in thus being permitted to have part in the furtherance of God's purposes. Under this system the people have prospered severally and as an organized body. It is the simple and effective revenue law of the Church; and its operation has been a success from the time of its establishment. Amongst us it obviates the necessity of taking up collections in religious assemblies, and makes possible the promulgation of the Church's message through the printed and spoken word, the building and maintenance of Temples for the benefit of both living and dead, to an extent that would be otherwise unattainable. -- 57 -- THE UNITED ORDER No Longer Mine and Thine, But the Lord's and Ours WE live in a material world, and certain material possessions are essential to life, to say nothing of convenience and comfort. Man must have food, clothing, and shelter; and he should have the means of intellectual enjoyment, wholesome recreation, and the desirable comforts of life. All these things are comprised in what we call wealth, and under present social conditions are represented by the one word money. Is it not true that money or its equivalent--the essential things that money can buy--must be counted among the necessities of life?