Excerpt from the June 1980 Ensign, First Presidency Message, Marion G. Romney: ¹

Tithing is not a free-will offering; it is a debt, payment of which brings great blessings.

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I consider the payment of tithing a sound financial investment. To those who pay their tithing, the Lord has said that he will “open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it.

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The payment of tithing is also worthwhile as fire insurance. Through his prophets the Lord has told us that incident to his second coming, there will be a great conflagration. Malachi thus refers to it in connection with his pronouncement about tithes and offerings.

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I know from my own experience, and I bear you my witness, that there is a peace and a comfort and an assurance which comes to one who pays an honest tithing. If you ever come to a time when you don’t know how much you owe, pay a little more. It is better to over-pay than to under-pay.