New Revelation on Tithing

by John P. Pratt
3 Aug 2021

©2021 by John P. Pratt. All rights reserved.

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The full published text of a new revelation about tithing and the law of consecration as implemented in the United Order.

President Mauricio Berger.
The following is the English translation of the text of a revelation received by Mauricio A. Berger, president of the Reborn LDS Church, in response to a request made by the general authorities thereof for further enlightenment about both tithing and what is financially required of us. These Church leaders come from all three principal branches of the restoration and hence have different understandings according to what they have been previously taught.

That request was made on the evening of Tue 29 Jun 2021 and the immediate response was given through the use of the interpreter stones for three nights, from 30 June to 2 July. There is an introductory article summarizing the content, which was issued by the First Presidency on Sun 1 Aug 2021, and is reprinted on this website. Because the content is somewhat detailed and extensive, it is recommended to read that article first to get an overview.

Here is the complete text:

Revelation on Tithing and Consecration (English Translation by John P. Pratt, 6 Jul 2021) Revelation obtained through the interpreting stones between June 30 and July 2, 2021, after a meeting of the general authorities of the Church about tithing on June 29, which debated the actual understanding of the surplus tithe described in D&C 119 (LDS) in correlation with the law of consecration, which begins with the tithe. In what follows, the will of the Lord revealed to his servant, Mauricio, through prayer and mutual consent of the general authorities who were present at the meeting. [Translator's note: The above introduction is from Mauricio's transcription. "Ye" and "you" are always plural, "thou" and "thee" are singular. The latter only appear in verse 29, referring to Mauricio. Notes in square brackets [] are mine – JPP.]

1 When I, the Lord, delivered to my servant Joseph the revelations about tithing which ye have in section 119 and 120 in the book of Doctrine and Covenants (LDS) in answer to his prayer, just as I now give you these words of mine on surplus of their possessions, I had made clear the points by which the saints should obey this law. This same pattern has been observed since the beginning of time, when I, the Lord, determined that all the children of Israel should fulfill the "ma'asser" in strict observance to all its parts, making generous additions to their contributions in accordance with expansion of its properties, in parities separate from the "esser" required by God of his people from the beginning, starting with the "Terumah hama'asser" which, just as at the beginning of the restoration, was to be used by the class of bishops among my people, even before the law was given by me, the Lord, to Moses, for it is written in the epistle of Paul to the Hebrews 7:9 that even Levi, who was not yet born, paid a tithe through Abraham, so that if the law of tithing had been created for the Levitical priesthood, what need then was there for Abraham to receive tithing for Levi, if in fact there was not the same Gospel in his days?

2 With this, I, the Lord, likewise re-established the "Terumah hama'asser" in the days of Moses, which corresponds to the tithe of the tithe, just as it is written to this day in the book of Numbers 18:28 [this "tithe of the tithe" is called the "heave offering" in the KJV], in order to collect a tenth part of every tithe for the sustenance of Moses and Aaron. As it was restored by me, the Lord, this same law for Joseph and Hyrum in the intricacies of the restoration, as it is written in section 119:2, in which I, the Lord, stipulate the reasons for tithing, to repeat: For the building of mine house, and for laying the foundation of Zion, and for the priesthood, so that all Israel might have their inheritance in the law of consecration and every son of the elect nation would have his stewardship in portions of land, cattle and crops, or in the fighting ranks of the army of the Lord, but in the case of Moses and Aaron, and the bishops of the linear descent of Levi, these could never undertake in any other office in addition to exercising their priestly duties for the benefit of the saints and, even with permission, through my guidance, for my servant Joseph to undertake for the benefit of the city of Nauvoo the business he held in the red brick house and in the political exercise he carried out on behalf of his people, his income came only from his ministerial duties, as the rest of his stipends parallel to his role as prophet, president of the church, were destined for the bishop's storehouse, as a consecrated tithe on his part.

3 In turn, because it is a perpetual decree, as described in the book of Numbers 18:23, it was that I, the Lord, required my servant Robert Cackler, as presiding bishop, to know about the revelation I gave to my servant Mauricio on October 5, 2020 which concerns this subject, in which, as I outlined in the April 2021 revelation, it is the stewardship that I, the Lord, stipulated for my chosen servant, from where his support comes and that of his family, and also, that he may rise, in order to effect his ministry among the children of men, for behold, his stewardship and calling requires that he have tranquility in relation to his finances, so that he might travel among the nations to proclaim my word among the saints throughout the world to the ends of the earth. For it is the bishop's duty to see to it that he never lacks for anything, and the same shall apply to him who, in the near future, I, the Lord, will reveal to you, shall take the place of Hyrum in the presidency of my church, with my servant Mauricio, when my servant Joseph Fredrick Smith will leave this life for eternity.

4 The second tithe to be observed by my people is the "Ma'asser rishon", which consists of an annual tithe intended for a future construction or repairs to the Temple, just as it was in ancient Israel and which is also stipulated by me, the Lord, in section 119:2 of the Doctrine and Covenants (LDS).

5 Third, the "Ma'asser sheni" tithe, which consists of one tenth given by the people, of all their possessions acquired in the previous five years, for the purpose of laying the foundation of Zion and its stakes and, furthermore, to cover the debts incurred in building my Kingdom among the children of men, as you can also read their restitution in section 119:2 of the Doctrine and Covenants (LDS).

6 Observe ye therefore, and ye shall see that this revelation in section 119 of the Doctrine and Covenants, showed from the beginning of the restoration the same pattern, and served for the building of my house, the laying of the foundation of Zion, and for the priesthood, which corresponded to the sustenance of my servants, Joseph and Hyrum Smith, as presidents of my church, and in addition, to cover debts incurred in Kirtland for the construction of the temple and aggravated by the economic depression that soon befell the entire country of the United States of America.

7 These are the tithes, "ma'asser", required by my law from the beginning of all time, which all leaders, authorities and members who enter into the Eternal and Immutable Covenant of Consecration must strictly observe, as stipulated by me, in the revelation given to Joseph Smith Jr, of surplus goods, which I have never described as a minor law and which would be a permanent law, given as "the beginning of the tithing of my people", to serve as a model for the members of the second invitation who will never enter into the law of consecration, which law is greater than the law of tithing and which begins with the law of Moses and not the law of surplus. In turn, it requires a progressive tithe of everything and not the excess surplus, just as it was before Moses outlined the statutes of the law of consecration among the people of the Covenant.

8 Hearken ye therefore, o ye who embark in the service of God in this, the eleventh hour of the laborers of my vineyard, to the voice of Him who from the beginning tells the end, for behold, I am Jesus Christ your redeemer, and again I say unto you the truth in relation to your question about the law of surplus in relation to the law of consecration, for behold, the difference is found in the account I left you in the meridian of time, of that poor widow whom I, the Lord, saw put in the box of contributions more than all the others who were there. Since, in a modern analogy, I could say the same about my servant Robert and my servant Melva Cackler, just as it was in the early days of the restoration with John and Sally Canfield, since, as with that widow, they gave all they had for their security in old age, in consecration to me, the Lord, while everyone else gave what was left, their surplus.

9 Behold the difference between those who give me their partial compared to those who give me their total. Which one of these seems to you worthy to be a partaker of a celestial law?

10 Behold, because I am not talking to you about values in relation to the law of consecration, versus correct percentage of the law of the tithe of surplus, because the etymology of the word "consecrate" is from the words "con sangrare", which literally refers you to a personal sacrifice, just as it was with that widow in the meridian of time and the Cackler family, who know what I am talking about. But as for those who give to me their tithes out of their surplus, whose desire to establish my kingdom among the children of men does not impute to them a total surrender, then how can I accept them into the United Order of Enoch if they are not willing to make a total sacrifice in their surrender of the heart?

11 Behold, verily I say unto you, that woman did what she did, trusting fully in the promise which in times of old I revealed to the children of Israel through Malachi the Prophet: "Bring ye all the tithes into the treasure house and prove me, the Lord, and see for thyself if I will not open the windows of heaven, and pour over you such a blessing, that it will be so plentiful, beyond what you can gather." [c.f. Mal. 3:10.]

12 It is imperative, therefore, to comprehend the essence of my will that ye might receive the full understanding of all things — One of the duties that all saints must unfailingly observe is the law upon which this promise is based, for in the celestial glory there are three heavens, or degrees, and to reach the highest, it is necessary for you to live in favor of something greater, with a corresponding surrender to what is sought in order to reach that end.

13 Remember ye the history of Ananias and Sapphira [Acts 5:1-11] amidst the efforts of mine apostles to establish in their day the law of consecration. That procedure had nothing to do with the law of surplus, however, they lost their lives for committing to give everything, and even so, they held back for fear of being left with nothing, disregarding my promises.

14 Certainly the law of the tithe of surplus seems to be a provision of love, but it was given from the beginning because of the weakness of my people to let go of their goods in order to promote my kingdom in past dispensations and which was again instituted in the restoration, because my people were not able to experience a greater law, whose tendency ye inheritors of all the churches of the restoration is so strong in your precepts that ye will certainly suffer if, when the great calamities come upon you, ye shall not have enough to protect yourselves in the places of refuge, like Noah's ark in the last days, and which my servant Mauricio announces to you that ye must build.

15 Behold, it is understandable to me, how difficult it is to bring a little higher portion to your precepts because of your traditions and to establish in this generation that receives it, all that the Father requires of you at this moment. However, know ye the perception that ye are in a completely different juncture than that which existed before I came in the meridian of time to any people on the face of the Earth, besides the Enochians, who, because they had consecrated all for the cause of Zion, were able to bear my presence among them, and that not even Moses, through my laws given him in the wilderness, were able to bear my presence, for "the people had not yet consecrated all things in a United Order, just as the people of Enoch did in former times", as the translation of the Sealed Book of Moses 17:4 reveals to you.

16 To those, the Sealed Book of Moses 5:26 clearly teaches you that, Moses clearly taught them in the wilderness about these same principles that had raised the Enochians to Heaven, and he diligently sought to sanctify the nation of Israel in its entirety, purifying their hearts in such a way that their feelings were as pure as possible, that they might take upon them the name of God and the grace and power of the priesthood among their descendants; and thus to be able to obtain and live the law of consecration in its fulness, with the purpose of becoming equal to the people of Enoch, in a PERFECT United Order.

17 Understand therefore, that lack of correct feelings towards the law of consecration inhibits the power of the priesthood in its fulness among the children of men, because only on condition of letting go of their possessions altogether, in order to advance the cause of Zion, is it that man exercises in his heart the highest of all gifts, that of promoting my kingdom for the benefit of his fellow men, which, in turn, qualifies them to bear my presence, just as it was among the Enochians and also among the Nephites.

18 Consequently, because they did not comply with these same principles that I made known to my Servant Joseph Smith Junior, I decreed what you have today to be section 84:23-29, 52-58 (LDS).

19 However, since these previous revelations do not fit your present condition, as they were given to others who existed before you and, as a result of the people of the Covenant having lightly treated the greater law that I again bring among the workers of my vineyard, in this the eleventh hour before the harvest, it is required of you to separate those who pay me the tithe of surplus, as members of my church, from those who, as the text of Acts of the Three Nephites 9:3 reveals to you, "began by consecrating only the tithe of all they possessed and continually giving the tithing of all they produced throughout their lives; coming over time, to increase their consecration, until many did it in its fulness; but, each one, in their due time and understanding and giving only the amount they had pledged to give, whether it was all they had produced, or only half of it, or even a third, nothing was imposed on them; but all who had the desire to participate were accepted into the Order".

20 The truth is this, that my people, in all dispensations, as it is written in the Acts of the Three Nephites 8:4, have always understood that the day would come when they would have to implement that greater law which was given to Enoch, and then revealed to his descendants, just as when Moses in the wilderness clearly taught that same law to the covenant people, when he said, "let every man consecrate himself, and also his son and his brother, that God may give him a blessing this day, but behold that there was a dispute among the people, because of their possessions and the gold they had already allotted for Aaron's calf: for this calf with all its gold was to be thrown away at the order of Moses, but for clinging to that corrupt condition of ambition in their hearts, that very day, Moses was shown that they were more zealous for the riches of the world than for the sacred covenants made between them and their God."

21 If, therefore, ye leave aside the directions of my servant Mauricio and the revelations which are given to him by my word, where then will your faith be supported? Ye have nothing without him, and without his understanding of all that he was taught by angels who visited him from heaven, ye could never build Zion and a place of rescue to guard you when sudden desolation comes.

22 If ye disregard him, just as my servant Joseph was disregarded by the authorities of my church in the early days of the restoration, then ye shall fall, just as all who have tried before without guidance from Heaven, through the prophet of God. For behold, the hour is fast approaching when the sun shall be darkened and the moon shall be tinged with blood, the stars shall fall and the heavens and the earth shall sway to and fro, and none of your possessions, which will be held back by you for your personal security, will be of any value to your salvation when this day comes. That is why I, the Lord, revealed to you at the November 2020 conference that as soon as the foundations of the Earth will be shaken, there will be no safe place to flee to, except in Zion and her dwelling places, which is why I have encouraged you to erect the United Order, like Noah's ark saving you in the last days.

23 If this does not happen because of your refusal to heed the voice of my prophet because of your precepts and traditions as to the least ye intend to give as a tithe to build up my Zion, and ye are not sanctified and gathered in the places of refuge revealed by the Lord, then ye shall suffer together with humanity all the calamities foretold by me, Jesus Christ, despite the testimony you may have of this so highly elevated work of the Second Invitation, my words described in section 101:7-8 (LDS) shall be fulfilled in you; for it will not be possible for you to bear it; and I will not be able to save you, because God, my Father and your Father, has announced to you beforehand, through his prophet, that it will not be possible to reestablish my work in all nations, tribes, tongues, and peoples, and raise up places of refuge required for the salvation of the Saints in these last days with only your tithe of surplus.

24 Therefore, ye must consider that the righteous will be lost in the midst of future tribulations if the authorities of my church, which ye are, have disregarded the understanding of my prophet and also, by retaining with yourselves the resources that are left over in your coffers, which could have built the foundations of Zion, for your own profit.

25 If a man demonstrates that he is honored in his business, and, as with Ananias and Sapphira, he retains the leftover resources of his income, behold, before the calamities of the nations overcome them, the powers of the enemy will come upon him, and like the plague of locusts foretold by Malachi the Prophet will come upon you, which devourer will consume all their resources, and, by fraud and deception, takes him prisoner from his money, a desolating disease will come upon his house and will despoil him of his accumulated goods, because he did not cooperate in this period, which becomes primordial, to build the foundations of Zion and its stakes.

26 Do not permit your hands to refuse to give what ye should to build my Kingdom and fulfill its justice among the children of men, while ye are able to do it; but when your possessions abound, cease to withhold it for yourselves. For though I, the Lord, require of you one portion out of ten, who would not give all their goods to feed the poor among my people, and would not cast their gold and silver to the four winds, to go to the place where find the communion of saints for the building of Zion and its places of refuge?

27 It is, therefore, established by my revealed word that the law of surplus, rightly taught by my servant John Pratt, that the same is to be perpetual and the beginning of the tithe for my people, which every new member must fulfill. However, every member who wants to participate in the law of consecration must begin with the tithe of Moses, coming to contribute with the tithe of everything they have, as taught by my servant Mauricio. And this involves the tithe of everything, houses, cars and goods in general, or 20, 30, 40, 50, and even 100% of everything that they have, who will enter the United Order, as each one shall determine in his heart.

28 If ye can live according to these principles, how great and glorious will be your reward in the heavenly realm, because the world ye know, with its luxury and its monetary system, is destined to dissolve quickly, which is why I decreed in former times that that which is bound on earth by my prophet, president of my church among the children of men, by his word I will bind it in heaven. Thus, what my servant Mauricio Artur Berger binds on earth in these last days, by virtue of the keys which were conferred to him in the priesthood of Melchizedek, will be, without fail, bound in heaven, and that power and authority are the seal that I said I would put upon one faithful and prudent steward in my house in the last days.

29 Therefore, persevere in thy way and in the instructions that have been given thee, and with this my priesthood will remain with thee; for their limits are determined and they cannot be exceeded by the precepts of men.

30 Amen.

This amazing revelation requires much study and contemplation. Let us rejoice that we live in this time of the Second Invitation to accept the full gospel of Jesus Christ, to live the commandments given to us to prepare for what is to come. We can be immensely grateful for all of this new enlighenment from our merciful Heavenly Father.