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Heber J. Grant (seventh prophet):
I wish to bear my testimony to the Latter-day Saints that all of us who will obey the commandments of God will be prospered in the land. Sacrifice doth bring the blessings of heaven. I bear my testimony . . . that if the people will pay their tithes and offerings, they will not only be blessed in their material affairs, but they will be abundantly blessed with increased outpouring of the Spirit of the Lord.
Source: Gospel Standards, Salt Lake City: The Church of Jesus Christ of Latter-day Saints, 106.
Heber J. Grant (seventh prophet):
The law of financial prosperity to the Latter-day Saints, under covenant with God, is to be an honest tithe payer, and not to rob the Lord in tithes and offerings. Prosperity comes to those who observe the law of tithing. When I say prosperity I am not thinking of it in terms of dollars and cents alone, although as a rule the Latter-day Saints who are the best tithe payers are the most prosperous men, financially. But what I count as real prosperity, as the one thing of all others that is of great value to every man and woman living, is the growth in a knowledge of God, and in a testimony, and in the power to live the gospel and to inspire our families to do the same. That is prosperity of the truest kind.
I would rather die in poverty knowing that my family could testify that, to the best of my ability with which God had endowed me, I had observed His laws and kept His commandments, and by my example, had proclaimed the gospel, than to have all the wealth of the world.
Source: Gospel Standards, Salt Lake City: The Church of Jesus Christ of Latter-day Saints, 58.
Tithe paying involves a covenant. There is the covenant of tithing. The windows of heaven are to be opened to us if we fulfill our part ... of the agreement. It is a solemn obligation given us. We may easily cheat here and few will know it since our bishops keep sacredly in confidence this matter. We cheat the Lord by not meeting this tithing obligation, but he and his Church can get along without the relatively small amount any one of us should pay, but we cheat ourselves.
Tithing is a commandment. The Lord herein makes clear that tithing is his law and is required of all his followers. It is our honor and privilege, our safety and promise, our great blessing to live this law of God. To fail to meet this obligation in full is to deny ourselves the promises and is to omit a weighty matter. It is a transgression, not an inconsequential oversight.
Source: Edward L. Kimball, ed. The Teachings of Spencer W. Kimball, Salt Lake City: Bookcraft, 1982. 211 - 212.