“There is much of poverty in this land.  I do not know how it can be cured without the aid of a higher power, and it is my testimony that the answer to the problems of Guatemala and the poverty of her people lies in the revealed word of the Lord:  Tithing.  If there is anyone here today who is not paying his or her tithing, I challenge you to deal with the Lord and earn His blessings.  You may feel you cannot afford it.  He has made the promise, and His is the power to keep that promise, and it is my testimony that He does keep that promise.”

Howard W. Hunter:

        "The words of Malachi in which he accused the people of robbing God bring back to my mind the memories of my class in crimes in law school.  Larceny is the unlawful taking and carrying away of things personal with intent to deprive the owner of the same.  Embezzlement is defined as the fraudulent appropriation of another's personal property by one to whom it has been entrusted. The distinction between larceny and embezzlement lies in the character of acquiring the possession of the property or money. In larceny there is an unlawful acquisition of the property, while in embezzlement the property which belongs to another is acquired lawfully and then fraudulently converted to the possessor's use.

       "In order to memorize these distinctions, I pictured in my mind, to represent larceny, a masked burglar, sneaking about under the cover of darkness, taking that which was not his. To represent the theory of embezzlement I thought of a non-tithepayer. The Lord's share came into his hands lawfully, but he misappropriated it to his own use. This seems to be the accusation of Malachi.  (CR 1964)

        "And after that, those who have thus been tithed shall pay one tenth of all their interest annually; and this shall be a standing law unto them forever, for my holy priesthood, saith the Lord." (D&C 119:4.)  The law is simply stated as "one-tenth of all their interest." Interest means profit, compensation, increase. It is the wage of one employed, the profit from the operation of a business, the increase of one who grows or produces, or the income to a person from any other source. The Lord said it is a standing law "forever" as it has been in the past. (CR 1964)

        "If tithing is a voluntary matter, is it a gift or a payment of an obligation? There is a substantial difference between the two. A gift is a voluntary transfer of money or property without consideration. It is gratuitous. No one owes the obligation to make a gift. If tithing is a gift, we could give whatever we please, when we please, or make no gift at all. It would place our Heavenly Father in the very same category as the street beggar to whom we might toss a coin in passing.        (CR 1964)

       "We believe in the law of the tithe.  People look upon us as a Church of wealth.  We are a Church of consecrated means.  Our assets are money-consuming and not income-producing.  Through the blessings of tithing we are able to do what we need to do."

Heber J. Grant:

 "I bear witness--and I know that the witness I bear is true--that the men and the women who have been absolutely honest with God, who have paid their tithing, . . . God has given them wisdom whereby they have been able to utilize the remaining nine-tenths, and it has been of greater value to them, and they have accomplished more with it than they would if they had not been honest with the Lord".

 In 1929, President Heber J. Grant said:

          "I appeal to the Latter-day Saints to be honest with the Lord and I promise them that peace, prosperity and financial success will attend those who are honest with our Heavenly Father. . . .When we set our hearts upon the things of this world and fail to be strictly honest with the Lord we do not grow in the light and power and strength of the gospel as we otherwise would do".

    "The Lord will open the windows of heaven according to our need, and not according to our greed."

          "Perhaps we tend to think of the law of tithing as a temporal commandment only and to see it from a material perspective.  We would be shortsighted and ungrateful if we failed to see and acknowledge the great spiritual blessings that result from obedience to this divine law.  When we are obedient, the windows of heaven are opened not just to pour out blessings of earthly abundance, but also to pour out blessings of spiritual abundance--blessings of infinite and eternal worth.
         "President Hinckley has declared that the blessings from paying tithing "may not be always in the form of financial or material benefit." He explained that "there are many ways in which the Lord can bless us beyond the riches of the world. There is the great boon of health. The Lord has promised that he will rebuke the devourer for our sakes. Malachi speaks of the fruits of our ground.  May not that rebuke of the devourer apply to various of our personal efforts and concerns?"

       "The honest payment of tithing provides a person the inner strength and commitment to comply with the other commandments."