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,
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.
And this shall be the beginning of the tithing of my people.
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."
This revelation was given to Joseph Smith after he inquired of the Lord on how much tithing was required. Before that the saints had lived the law of consecration and stewardship of property. As I pondered on this I saw that what was required before paying one-tenth tithing was the giving of all our surplus property. That isn't something I was ever asked to do. I wondered why we don't do that anymore?
Then I read what the surplus was for. It for building the House of the Lord, laying the foundation of Zion, and the paying of debts. Well the foundation has already been laid now. Temples are dotting the earth, and the church has paid all its debts and has a surplus. That would be why it is no longer required of us. I remembered back when younger how it was required of us to provide part of the funds for our chapel when it was built. It was a lot of hours and hard work as a ward to raise that money. There was even a building fund allotment per family. Now those are no longer required. It is the blessing of many faithful saints paying their tithing, that takes care of all the needs of the church. I had such a sense of gratitude for the saints prior to me and their sacrifices. How they helped lay a foundation that blessed the lives of those that followed.