Significant in our day is the way in which tithing is distributed. As we see examples of greed and avarice among some irresponsible corporate executives, we can be grateful that the Lord has provided a way for tithing to be administered under His direction. According to revelation, bishops are ordained to “keep the Lord’s storehouse; to receive the funds of the church.” 15 Both bishops and clerks are expected to be full-tithe payers who have learned to live prudently within their means. Within hours of receiving tithing funds from members of their wards and branches, these local leaders transmit the funds directly to the headquarters of the Church. Then, as revealed by the Lord, the use of tithing is determined by a council comprised of the First Presidency, the Quorum of the Twelve Apostles, and the Presiding Bishopric. The Lord specifically states that the council’s work be directed “by mine own voice unto them.” 16 This council is called the Council on the Disposition of the Tithes. It is remarkable to witness this council heed the Lord’s voice. Each member is aware of and participates in all the council’s decisions. No decision is made until the council is unanimous. All tithing funds are spent for the purposes of the Church, including welfare—care for the poor and needy—temples, buildings and upkeep of meetinghouses, education, curriculum—in short, the work of the Lord.

it is “sacrifice [that] brings forth the blessings of heaven,” not the sum of our contributions