For the official word on tithing, read up here. My take is as follows: When you make money in some way, you move the decimal point one space to the left, and give that to the Church. Prosperity, happiness, and the occasional miracle ensue.
Also, you get some practice in remembering that money is just money, and that however you managed to get it is just a result of the Lord blessing you.
And, most importantly, when you're reading what Bruce R. McConkie has to say about people who don't pay their tithing, you're not racked with guilt, fear and awful shame. Talk about priceless.
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