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What object have I in saying to the Latter-day Saints, do this, that or the other? It is for my own benefit, it is for your benefit; it is for my own wealth and happiness, and for your wealth and happiness that we pay tithing and render obedience to any requirement of Heaven.
Source: John A. Widtsoe Smith, ed. Discourses of Brigham Young, Salt Lake City: Deseret Book, 1978. 176 - 177.
Some of the people have looked upon the law of tithing as a kind of tax and burden laid upon them, but who is it for? Our tithing, our labor, and all that we do in the kingdom of God, who is it all for? The tithing is not to exalt the Lord, or to feed or clothe him. I want the brethren to understand this one thing, that our tithing, our labor, our works are not for the exaltation of the Almighty, but they are for us. Not but what the Lord is pleased to see us obey his commandments, because by doing this it will place us in a position that will fulfil and accomplish the object of our creation, and bring about the end designed by our coming to take tabernacles here in the flesh. Again, when we do wrong, the Lord knows we shall inherit sorrow and misery if we continue in that wrong. Then I say, brethren, let us understand this as it is, and we shall do well. In paying our tithing, in obeying every law that is given to exalt us and to do us good, it is all for our individual benefit and the benefit of our children, and it is not of any particular benefit of the Lord, only as he is pleased in the faithfulness of his children and desires to see them walk in the path which leads to salvation and eternal life.
Source: G. Homer Durham, ed. The Discourses of Wilford Woodruff, Salt Lake City: Deseret Book, 1946. 178 - 179.
Tithe paying is for our benefit. It is my candid opinion that the Lord does not need the tithes we pay. Certainly he puts them to beneficial use, in the erection of chapels, temples, in missionary work, in educational endeavors, but the Lord could find other ways and means to finance his program without the tithes. It is you and I who are blessed when we pay the tithes. We have obeyed a principle; we have mastered our desires; we have obeyed a commandment without necessarily knowing fully why.
Source: Edward L. Kimball, ed. The Teachings of Spencer W. Kimball, Salt Lake City: Bookcraft, 1982. 211.