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Criticism

Anti-Mormons sometimes accuse The Church of Jesus Christ of Latter-day Saints of teaching that paying tithing is mandatory for salvation.

Response

The Church of Jesus Christ of Latter-day Saints does not teach that one must pay tithing in order to enter the Celestial Kingdom. The only requirement for entry to the Celestial Kingdom is faith, repentence, baptism, and to endure to the end. D&C 76:50-70 describes those who recieve this glory. Here are some of the relevant passages:

 50 And again we bear record—for we saw and heard, and this is the testimony of the gospel of Christ concerning them who shall come forth in the resurrection of the just— 
 51 They are they who received the testimony of Jesus, and believed on his name and were baptized after the manner of his burial, being buried in the water in his name, and this according to the commandment which he has given— 
 52 That by keeping the commandments they might be washed and cleansed from all their sins, and receive the Holy Spirit by the laying on of the hands of him who is ordained and sealed unto this power; 
 53 And who overcome by faith, and are sealed by the Holy Spirit of promise, which the Father sheds forth upon all those who are just and true. 
 54 They are they who are the church of the Firstborn. 
 55 They are they into whose hands the Father has given all things— 
 56 They are they who are priests and kings, who have received of his fulness, and of his glory; 

 62 These shall dwell in the presence of God and his Christ forever and ever.

 69 These are they who are just men made perfect through Jesus the mediator of the new covenant, who wrought out this perfect atonement through the shedding of his own blood. 
 
 70 These are they whose bodies are celestial, whose glory is that of the sun, even the glory of God, the highest of all, whose glory the sun of the firmament is written of as being typical. 

There is no mention of tithing, or even of eternal marriage as being required for celestial glory. Anti-Mormons often fail to distinguish between general salvation, salvation into the Celestial Kingdom, and salvation into the highest degree of the Celestial Kingdom.

For salvation into the highest degree of the Celestial Kingdom, a man or woman must enter into the covenant of eternal marriage. Currently this does require paying a full tithe in order to make this covenant. However, many (perhapst most) of the individuals who we believe will receive the highest degree of Celestial glory were not "full tithe payers." We regularly perform vicarious ordinances on behalf of the dead so that they can enjoy all of the blessings of exaltation. As far as we know, these deceased individuals are not required to pay tithing.

Conclusion

While tithing is currently required for those interested in performing the ordinances and making the covenanats necessary for exaltation, it is not necessary for entry into a lower degree of the Celestial Kingdom. If critics take issue with our belief in doing good works for exaltation, that is an entirely different debate.

Endnotes

None

Further reading

FAIR web site

• FAIR Topical Guide: