Another excuse offered by members of the Church for not paying tithing is the claim that one’s faithfulness should not be measured by what he does with his material possessions—that to do so is placing a price tag on one’s religion. Most of these persons are known as five per centers, or one per centers or token tithe payers. Actually, I guess even the term token tithe payers is too generous for them and is in a way a contradictory term. If anyone pays less than one-tenth it is not a tithe, for a tithe—by definition—is one-tenth. Perhaps we should say, then, that these people make a token payment to the tithing fund. Some of them are pious persons who move in the best Church-going circles and would never think of drinking coffee or saying “Damn.” In my mind they are the modern-day Pharisees. Unless they are willing to render an account of their substance to their God and impart of their substance to those in need, I don’t think that, without full repentance on their prat, there is much chance for their salvation either in this life or in the life to come. Why shouldn’t one be measured by his faithfulness in accounting for his stewardship to the Lord? You remember the statement of the Prophet Joseph Smith when he was asked as to how good people were:

I do not think there have been many good men on the earth since the days of Adam; but there was one good man, and his name was Jesus. Many persons think a prophet must be a great deal better than anyone else. Suppose I would condescend—yes. I will call it condescend!—to be a great deal better than any one of you. I would be raised up to the highest heaven; and who should I have to accompany me? I love that man better who swears a stream as long as my arm yet deals justice to his neighbors, and mercifully deals his substance to the poor, than the long, smooth-faced hypocrite. I do not want you thinking I am very righteous, for I am not.

Lest you think I am overemphasizing what I would say, I recall that the parables of the Master were nearly all concerned with the poor, caring for the sick, succoring those in distress. Contrary to the superficial thinking of many people, Jesus was intensely practical. He talked in terms of parables which had to do with people’s material welfare. Sixteen of his recorded 38 parables had to do with money and property. Paying tithing is the best say I know for one to rid himself of the unchristian trait of selfishness. I suspect that the excuse of professing not to believe in tithing is one of those rationalizations not even believed in by the rationalizer. To those who reason with way, let me give you the words of one of my predecessors, President George H. Brimhall:

Tithing is the acid test of Mormonism and the first steps to apostasy are: (1) Diminution in payment of tithes (2) Excuse hunting that does not satisfy the soul (3) cessation of tithe paying.

. . .

Another excuse offered by some for not paying tithing is that many tithepayers are poor; therefore the law of tithing does not work. To this, all I can say is that there may be other factors intervening. Furthermore, I am not always sure that those who use this excuse are sure of their facts. I am certain that not all those who are poor have been faithful tithepayers of the Church, and I am certain that most tithepayers of the Church are not poor. Those who pay seldom boast about their tithepaying nor are they given any publicity. Also, it should be remembered that many o the blessings of the Lord promised to the tithepayer is not monetary in nature.