The law of tithing is simply stated as “one-tenth of all their interest” (D&C 119:4). 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 received by a person from any other source.

The Lord said it is a standing law “forever” as it has been in the past. Like all the Lord’s commandments and laws, the law of tithing is simple if we have a little faith. The Lord said in effect, “Take out the decimal point and move it over one place.”

Economists have said that rising unemployment is the new pain set to hurt New Zealand's economy on the back of unexpectedly high inflation figures. Data for the September quarter showed prices rose by 7.2 percent in the last year, down from 7.3 percent in June, but higher than the Reserve Bank had expected.

With churches having annual tithings, one wonders if there is a correlation between inflation and church giving. It has been said that inflation is taxation without representation. The tail-end of the pandemic brings a new challenge for church leaders that requires a fresh or renewed perspective. High inflation presents challenges, not only for operating the church but also for ministering to those that are most impacted in the short and long term. Financial market panic began in early 2020, causing governments across the globe to enact far-reaching measures. The closing of businesses and places of worship instituted a government spending spree on a scale that the world had never seen.

Inflation tends to hit two groups of people the hardest - young and old people living (and dependent) on a fixed income. A deeper review should seek to understand the socioeconomic strata of the church demographics—for instance, those that ‘borrow’ or ‘own’ and their age. A person or family renting a house, leasing a car, and carrying credit card balances will be more likely impacted than people who own their home or car and have savings and investments.

Low income individuals and families of all generations spend more on housing, food, gas, and other essentials than wealthier families. This reduces discretionary spending and ultimately can affect giving to the church. Why? Because this segment is usually giving ‘what is left over.’ Even if they are budgeted or percentage givers, their incomes will lag, thus causing a shifting of priorities.

As costs rise, the income of charities will struggle to keep pace. Charity income may fall because of economic uncertainty, value of the dollar and high inflation. Donations that continue to be given at the same level will be less over time.

Church leaders need to think about how inflation might affect church tithings. Inflation is real and nearly everyone is feeling it, whether it is at the gas pump, the grocery store, or holiday shopping. Inflation is simply the decrease in the purchasing power of money reflected in a general increase in the prices of goods and services.

Payment of tithings are obligatory to the Christian faithful but can be voluntary to the destitute. An Old Testament commandment, it is made popular by Malachi 3:10, where Christians are required to give 10 per cent of their income to God through the priest. If faithfully adhered to, the act is said to attract rich blessings from the Lord.