B. H. Roberts,
Defense of the Faith and the Saints…
“ The tithing system of the Church, so often denounced as oppressive, and as imposing an arbitrary ecclesiastical tax, is in reality a system of free-will offerings. True, the members, by the law of the Church, are under moral obligation to pay one-tenth of their interest annually. But from the very nature of the principles on which churches exist, they being voluntary associations for the fostering of spiritual life, and the achievement of moral and charitable ends—in which associations membership cannot be compelled—there is no compulsory means of collecting this or any other church revenue. ”
