Revelation given through Joseph Smith the Prophet, at Far West, Missouri, July 8, 1838, in answer to his supplication: “O Lord! Show unto thy servants how much thou requirest of the properties of thy people for a tithing.” The law of tithing, as understood today, had not been given to the Church previous to this revelation. The term tithing in the prayer just quoted and in previous revelations (64:23; 85:3; 97:11) had meant not just one-tenth, but all free-will offerings, or contributions, to the Church funds. This revelation came after the Saints had suffered financial challenges in Missouri and Ohio due to the construction of the Kirtland Temple; persecutions in Jackson County, Missouri; and a nationwide financial crisis. The Saints were also continuing to build up communities in Missouri.

1–5, The Saints are to pay their surplus property and then give, as tithing, one-tenth of their interest annually; 6–7, Such a course will sanctify the land of Zion.

1 Verily, thus saith the Lord, I require all their surplus property to be put into the hands of the bishop of my church in Zion,
Note: Joseph Smith replaced communism with the Law of Tithing.
This revelation formally scaled back the communal property-pooling program, replacing it with the Law of Tithing (requiring members to give one-tenth of their interest annually). This became the sustainable, less centralized financial framework the Church still uses today.

2 For the building of mine house, and for the laying of the foundation of Zion and for the priesthood, and for the debts of the Presidency of my Church.
Note: Joseph Smith was a false prophet.
The Far West Temple Site is an unbuilt historical landmark in Caldwell County, Missouri, maintained by The Church of Jesus Christ of Latter-day Saint.

3 And this shall be the beginning of the tithing of my people.
Note: Early LDS church leaders lived well off their religious fanatics.
Early leaders Joseph Smith and Brigham Young managed and utilized church funds and tithing directly, though the separation between personal wealth and church assets during the 19th-century frontier era was fluid and heavily debated.

4 And after that, those who have thus been tithed shall pay one-tenth of all their interest annually; and this shall be a standing law unto them forever, for my holy priesthood, saith the Lord.
Note: The LDS church has become wealthy.
The Church of Jesus Christ of Latter-day Saints (Mormon Church) has an estimated total net worth of $265 billion to $293 billion, making it one of the wealthiest religious organizations in the world.

5 Verily I say unto you, it shall come to pass that all those who gather unto the land of Zion shall be tithed of their surplus properties, and shall observe this law, or they shall not be found worthy to abide among you.
Note: Being worthy of the Lord does not involve tithing money.
For this reason we also, since the day we heard it, do not cease to pray for you, and to ask that you may be filled with the knowledge of His will in all wisdom and spiritual understanding; that you may walk worthy of the Lord, fully pleasing Him, being fruitful in every good work and increasing in the knowledge of God; strengthened with all might, according to His glorious power, for all patience and longsuffering with joy; giving thanks to the Father who has qualified us to be partakers of the inheritance of the saints in the light. He has delivered us from the power of darkness and conveyed us into the kingdom of the Son of His love, in whom we have redemption through His blood, the forgiveness of sins. Colossians 1:9-14

6 And I say unto you, if my people observe not this law, to keep it holy, and by this law sanctify the land of Zion unto me, that my statutes and my judgments may be kept thereon, that it may be most holy, behold, verily I say unto you, it shall not be a land of Zion unto you.
Note: Believers are sanctified through faith in Jesus Christ.
“And when we all had fallen to the ground, I heard a voice speaking to me and saying in the Hebrew language, ‘Saul, Saul, why are you persecuting Me? It is hard for you to kick against the goads.’ So, I said, ‘Who are You, Lord?’ And He said, ‘I am Jesus, whom you are persecuting. But rise and stand on your feet; for I have appeared to you for this purpose, to make you a minister and a witness both of the things which you have seen and of the things which I will yet reveal to you. I will deliver you from the Jewish people, as well as from the Gentiles, to whom I now send you, to open their eyes, in order to turn them from darkness to light, and from the power of Satan to God, that they may receive forgiveness of sins and an inheritance among those who are sanctified by faith in Me.’” Acts 26:14-18

7 And this shall be an ensample unto all the stakes of Zion. Even so. Amen.
Note: Joseph Smith was a false prophet.
General Clark cited Executive Order 44 soon after the Mormon settlers surrendered in November 1838, saying that violence would have been used had they chosen not to surrender. ...The order of the governor was to me, that you should be exterminated, and not allowed to remain in the state; and had not your leaders been given up, and the terms of this treaty complied with, your families before this time would have been destroyed, and your houses in ashes. There is a discretionary power vested in my hands, which concerning your circumstances I will exercise for a season... General Clark explicitly stated that the Mormons should expect no mercy and that their leaders would not be returned to them. Clark furthermore stated: “I do not say you shall go now, but you must not think of staying here another season, or of putting in crops, for the moment you do this, the citizens will be upon you; and if I am called here again, in a case of a non-compliance of a treaty made, do not think I will do as I have now. You need not expect any mercy, but extermination, for I am determined the governor's orders be executed. As for your leaders, do not think, do not imagine for a moment, do not let it enter into your mind, that they will be delivered and restored to you again, for their fate is fixed, their die is cast, their doom is sealed.” Consequently, approximately 15,000 Mormons promptly fled to Illinois, enduring the harsh winter conditions.