“In order to bestow His blessings on His children in a just and equitable manner, the Lord has instituted laws that govern those blessings that He wants all of us to enjoy. He has revealed this principle of laws to His prophet of the Restoration: ‘There is a law, irrevocably decreed in heaven before the foundations of this world, upon which all blessings are predicated–and when we obtain any blessing from God, it is by obedience to that law upon which it is predicated’ (D&C 130:20-21). And again: ‘I, the Lord, am bound when ye do what I say; but when ye do not what I say, ye have no promise’ (D&C 82:10).
“The Lord knew from the beginning that we, His children, would be faced with temporal and spiritual adversities during this mortal life. Indeed, these adversities are a vital part of this mortal probation. He knew that we would stand in need of His blessings throughout our lives in order to not only survive our individual trials, but also to enjoy a degree of comfort and even prosperity.
“Thus the law of tithing, which was instituted from the beginning.”