Doctrine and Covenants 117:11

The word Nicolaitans is found in Revelation 2:6, 15. Some scholars believe the Nicolaitans tried to bring idolatrous practices into the early Christian church. Elder Bruce R. McConkie of the Quorum of the Twelve Apostles wrote that Nicolaitans were “members of the Church who were trying to maintain their church standing while continuing to live after the manner of the world. … Whatever their particular deeds and doctrines were, the designation has come to be used to identify those who want their names on the records of the Church, but do not want to devote themselves to the gospel cause with full purpose of heart” (Doctrinal New Testament Commentary, 3 vols. [1966–73], 3:446; see also Doctrine and Covenants Student Manual [Church Educational System manual, 2001], 290).

Doctrine and Covenants 117:12–15

President Boyd K. Packer:

“What did Oliver Granger do that his name should be held in sacred remembrance? Nothing much, really. It was not so much what he did as what he was. …

“The Lord did not expect Oliver to be perfect, perhaps not even to succeed. …

“We cannot always expect to succeed, but we should try the best we can” (“The Least of These,” Ensign or Liahona, Nov. 2004, 86).

Doctrine and Covenants 117:16

Before Joseph Smith left Kirtland, a group of apostates had taken control of the temple. The Lord referred to these men as “moneychangers,” like those who had polluted the temple grounds in Jerusalem (see Matthew 21:12–13). Even after this happened, the Lord wanted His servants “in the land of Kirtland” to remember the holiness of the temple.

Doctrine and Covenants 118

“In the early morning hours [on April 26, 1839, after the Quorum of the Twelve Apostles met at the Far West temple site,] Theodore Turley, one of the Saints who had been at Far West with the Twelve, went to the home of apostate Isaac Russell to say goodbye. Russell was astounded that his friend was in Far West with members of the Twelve and speechless upon learning that the prophecy was fulfilled” (Church History in the Fulness of Times Student Manual, 2nd ed. [Church Educational System manual, 2003], 226).

Doctrine and Covenants 119

Elder Robert D. Hales:

“The foundation of provident living is the law of the tithe. The primary purpose of this law is to help us develop faith in our Heavenly Father and His Son, Jesus Christ. Tithing helps us overcome our desires for the things of this world and willingly make sacrifices for others. Tithing is the great equitable law, for no matter how rich or poor we are, all of us pay the same one-tenth of our increase annually (see D&C 119:4), and all of us receive blessings so great ‘that there shall not be room enough to receive [them]’ (Malachi 3:10)” (“Becoming Provident Providers Temporally and Spiritually,” Ensign or Liahona, May 2009, 9).

Doctrine and Covenants 119:1–4

President Gordon B. Hinckley:

“A woman in São Paulo, Brazil … worked while going to school to provide for her family. I use her own words in telling this story. She says:

“‘The university in which I studied had a regulation that prohibited the students that were in debt from taking tests.’ …

“‘I remember a time when I … faced serious financial difficulties. … When I figured the monthly budget, I noticed that there wouldn’t be enough to pay [both] my tithing and my university. I would have to choose between them. The bimonthly tests would start the following week, and if I didn’t take them I could lose the school year. I felt great agony. … I had a painful decision before me, and I didn’t know what to decide’” (“We Walk by Faith,” Ensign, May 2002, 73).

“‘This feeling consumed my soul and remained with me [for days]. It was then that I remembered that when I was baptized I had agreed to live the law of tithing. I had taken upon myself an obligation, not with the missionaries, but with my Heavenly Father. At that moment, the anguish started to disappear, giving place to a pleasant sensation of tranquility and determination. …

“‘That night when I prayed, I asked the Lord to forgive me for my indecision. On Sunday, … with great pleasure I paid my tithing and offerings. That was a special day. I felt happy and peaceful within myself and with Heavenly Father’” (“We Walk by Faith,” 73).

President Howard W. Hunter:

“The law is simply stated as ‘one-tenth of all their interest.’ Interest means profit, compensation, increase. It is the wage of one employed, the profit from the operation of a business, the increase of one who grows or produces, or the income to a person from any other source. The Lord said it is a standing law ‘forever’ as it has been in the past” (in Conference Report, Apr. 1964, 35).

Doctrine and Covenants 120

Elder Robert D. Hales:

“As revealed by the Lord, the use of tithing is determined by a council comprised of the First Presidency, the Quorum of the Twelve Apostles, and the Presiding Bishopric. The Lord specifically states that the council’s work be directed ‘by mine own voice unto them’ [D&C 120:1]. This council is called the Council on the Disposition of the Tithes.

“It is remarkable to witness this council heed the Lord’s voice. Each member is aware of and participates in all the council’s decisions. No decision is made until the council is unanimous. All tithing funds are spent for the purposes of the Church, including welfare—care for the poor and needy—temples, buildings and upkeep of meetinghouses, education, curriculum—in short, the work of the Lord. …

“To Church members and others throughout the world, I bear my testimony of the Council on the Disposition of the Tithes. I have sat on this council … as the Presiding Bishop of the Church and now as a member of the Quorum of the Twelve Apostles. Without exception, the tithing funds of this Church have been used for His purposes” (“Tithing: A Test of Faith with Eternal Blessings,” Ensign, Nov. 2002, 28).

Doctrine and Covenants 120:1

President Gordon B. Hinckley:

“I keep on the credenza behind my desk a widow’s mite that was given me in Jerusalem many years ago as a reminder, a constant reminder, of the sanctity of the funds with which we have to deal. They come from the widow, they are her offering as well as the tithe of the rich man, and they are to be used with care and discretion for the purposes of the Lord. We treat them carefully and safeguard them and try in every way that we can to see that they are used as we feel the Lord would have them used for the upbuilding of His work and the betterment of people” (“This Thing Was Not Done in a Corner,” Ensign, Nov. 1996, 50).