Section 119
Overview
Doctrine and Covenants Section 119 marks a pivotal shift in early Mormon financial and communal theology. Given in July 1838 in Far West, Missouri, the text was produced shortly after the collapse of the Kirtland Safety Society—an unchartered bank founded by Joseph Smith that ended in financial ruin and massive debt for church leadership. Following the failure of the earlier 'Law of Consecration' (which demanded all property be deeded to the church), this revelation institutes the 'Law of Tithing.' It mandates a two-step process: first, members must surrender all 'surplus property' to the bishop. Second, they must pay one-tenth of their 'interest' (income) annually forever. The text explicitly states that these funds will be used to build the temple, lay the foundation of Zion, support the priesthood, and pay the 'debts of the Presidency.' Theologically, the text is highly significant because it directly ties financial compliance to spiritual worthiness and communal sanctification. Verse 5 declares that those who do not observe this law 'shall not be found worthy to abide among you,' and verse 6 asserts that the land of Zion is sanctified by obedience to this financial statute. This creates a transactional framework where standing among God's people and the holiness of the community are contingent upon monetary contributions.
Key Figures
- The Lord: The claimed divine author of the revelation who is demanding the property and tithing of the people.
- The Bishop: The designated ecclesiastical authority tasked with receiving and managing the surplus property and tithes.
- The Presidency of the Church: Joseph Smith and his counselors, whose financial debts are explicitly listed as a primary reason for the collection of these funds.
- The Saints/My People: The adherents who are commanded to surrender their property and income to maintain their worthiness.
Doctrines Analyzed
Key theological claims identified in this text:
Conditional Worthiness through Financial Obedience
Assertion
Spiritual worthiness and the right to abide among God's people are contingent upon paying all surplus property and a strict ten percent of annual interest to the church.
Evidence from Text
...shall observe this law, or they shall not be found worthy to abide among you.
Evangelical Comparison
In strict Evangelical theology, human beings are entirely unworthy of God's presence due to total depravity. 'Worthiness' is not something that can be earned, purchased, or maintained through adherence to laws, financial or otherwise. Instead, the perfect righteousness of Jesus Christ is imputed to the believer by grace through faith alone (Sola Fide). Passages like Ephesians 2:8-9 and Titus 3:5 make it clear that salvation and standing before God are not based on works of righteousness that we have done. In stark contrast, D&C 119 establishes a transactional system where a believer's 'worthiness' to abide among the Saints is directly tied to their financial contributions. This effectively turns tithing into a salvific work, a prerequisite for maintaining one's standing in the covenant community, which directly violates the biblical doctrine of justification by faith alone.
Sanctification of Land through Human Works
Assertion
The physical land of Zion is made holy and sanctified unto God by the people's strict obedience to the financial law of tithing.
Evidence from Text
And I say unto you, if my people observe not this law, to keep it holy, and by this law sanctify the land of Zion unto me... it shall not be a land of Zion unto you.
Evangelical Comparison
Evangelical theology views sanctification primarily as the progressive work of the Holy Spirit in the life of a believer, conforming them to the image of Christ (Romans 8:29, 1 Thessalonians 5:23). While the Old Testament featured a localized, physical 'holy land' and a physical temple, the New Testament shifts this paradigm entirely. Under the New Covenant, believers themselves are the temple of the Holy Spirit (1 Corinthians 6:19), and worship is no longer bound to a specific geographic location like Jerusalem or 'Zion' (John 4:21-24). D&C 119 reverts to an Old Covenant-style localized theology, claiming that a specific geographic area (Missouri) must be 'sanctified' by the financial obedience of the members. This contradicts the New Testament teaching that holiness is derived from the presence of God and the blood of Christ (Hebrews 10:10), not from human monetary payments.
Comparative Analysis
Theological Gap (Summary)
D&C 119 transforms the biblical principle of cheerful, grace-based giving into a strict, legalistic requirement that determines a person's spiritual worthiness and standing before God.
Theological Gap (Explained)
The theological gap between D&C 119 and Evangelical Christianity centers on the relationship between grace, works, and justification. In the New Testament, giving is described as a response to grace, not a prerequisite for it. 2 Corinthians 9:7 explicitly states that giving should be done cheerfully, 'not reluctantly or under compulsion.' Furthermore, the New Testament never ties financial contributions to a believer's fundamental 'worthiness' or their justification before God. Christ's sacrifice is 'once for all' (Hebrews 10:10), and His righteousness is imputed to the believer apart from works of the law (Romans 3:28). D&C 119, however, institutes a system of compulsion. It explicitly states that failure to pay the required amounts results in the adherent being 'not found worthy to abide among you.' This creates a works-righteousness paradigm where standing in the covenant community is maintained through financial obedience. Furthermore, the text claims that this financial law 'sanctifies' the land, attributing a spiritually purifying power to human monetary contributions. This fundamentally contradicts the Evangelical understanding of Sola Fide (faith alone) and Sola Gratia (grace alone), replacing the finished work of Christ with an ongoing, measurable financial burden.
For All Ages
Imagine you are invited to a wonderful, free feast given by a King. The King says, 'Come in, I have paid for everything!' That is what the Bible teaches about Jesus—He paid for our sins so we can be with God. But this text (D&C 119) is like a bouncer at the door of the feast saying, 'Wait, to prove you are worthy to go inside, you have to give me all your extra stuff, and then 10% of your allowance every year forever. If you don't, you aren't worthy to be here.' It changes God's free gift into something you have to pay to keep.
Friction Points
Sola Fide (Faith Alone)
Ties spiritual worthiness and standing among God's people to a financial work (paying tithing).
Sola Scriptura (Scripture Alone)
Introduces new, binding revelation that alters the requirements for Christian living and worthiness.
Christology / Sufficiency of Christ
Implies that Christ's work is insufficient to sanctify the people or the land; human financial works are required to achieve holiness.
Semantic Warnings
Terms that have different meanings between traditions:
"Tithing"
In This Text
A strict, mandatory requirement of all surplus property followed by 10% of annual interest, required to maintain worthiness and standing in the church.
In Evangelicalism
In the OT, a system of taxation for the nation of Israel to support the Levites. In the NT, fulfilled in Christ; believers are called to generous, voluntary, grace-based giving without a strict percentage mandate.
"Worthy / Worthiness"
In This Text
A status achieved by obeying specific laws and ordinances, including the payment of tithing.
In Evangelicalism
A status imputed to the believer solely through the righteousness of Jesus Christ, received by faith.
"Sanctify"
In This Text
To make a physical location (the land of Zion) holy through the financial obedience of the people.
In Evangelicalism
The act of God making a person holy and setting them apart for His purposes through the blood of Jesus and the work of the Holy Spirit.
Soteriology (Salvation)
Salvation Defined: In this specific text, salvation is framed as being 'worthy to abide' among God's people in Zion and participating in the sanctified community.
How Attained: Attained through strict obedience to the law of tithing (surrendering surplus and paying 10% annually).
Basis of Assurance: Assurance is based on one's ability to accurately calculate and pay their financial dues to the bishop.
Comparison to Sola Fide: This text is the antithesis of Sola Fide. Romans 4:4-5 states, 'Now to the one who works, his wages are not counted as a gift but as his due. And to the one who does not work but believes in him who justifies the ungodly, his faith is counted as righteousness.' D&C 119 turns standing with God into a wage that must be paid via tithing, nullifying grace.
Mandates & Requirements
Explicit Commands
- Put all surplus property into the hands of the bishop.
- Pay one-tenth of all interest annually after the initial surplus donation.
- Observe this law to keep it holy.
- Sanctify the land of Zion by obeying this law.
Implicit Obligations
- Submit to the financial authority and oversight of the bishop.
- Accept communal responsibility for the personal/institutional debts of the Church Presidency.
- Maintain meticulous financial records to accurately calculate 'all their interest annually'.
Ritual Requirements
- Annual accounting or declaration of tithing to ecclesiastical leaders to prove worthiness (implied by the necessity to be 'found worthy').
Evangelism Toolkit
Practical tools for engagement and dialogue:
Discovery Questions
Open-ended questions to promote reflection:
- When you read verse 2, what do you think the 'debts of the Presidency' were, and why would God command the members to pay them?
- Verse 5 says that if someone doesn't pay this, they are 'not found worthy.' How does that make you feel about your standing with God during times of financial hardship?
- If Jesus paid the ultimate price for our sins to make us worthy, why does D&C 119 say that paying money is what makes us worthy to abide with the Saints?
- How do you reconcile the requirement in verse 1 to give 'all their surplus property' with how tithing is practiced today?
Redemptive Analogies
Bridges from this text to the Gospel:
The desire to build God's house and support His work.
The desire to see God's kingdom grow is a beautiful, God-given desire. However, the New Testament reveals that God no longer dwells in temples made by human hands (Acts 17:24). Instead, believers themselves are the temple of the Holy Spirit (1 Cor 6:19). We don't need to pay a tax to build a physical building to reach God; God has come to dwell in us freely through Christ.
Spiritual Weight
Burdens this text places on adherents:
The believer is placed under a constant, lifelong financial obligation. Because their 'worthiness' is tied to this payment, times of job loss, medical debt, or economic hardship become not just physical trials, but spiritual crises. The fear of not being able to pay tithing equates to the fear of losing one's standing before God and the community.
The text explicitly states that without this payment, one is 'not found worthy.' This strips the believer of the assurance of salvation. They can never rest in the finished work of Christ because their worthiness is always contingent on their next tithing payment.
Believers are commanded to pay the 'debts of the Presidency.' This creates a dynamic where the leadership is insulated from the consequences of their own financial mismanagement, while the rank-and-file members bear the burden under the threat of divine displeasure.