Claim. Tithing is not voluntary almsgiving but a heavenly duty rooted in restoration arithmetic: the number nine belongs to the fallen world, so returning ten percent (or ideally three-tenths — to nation, world, and church) reclaims one’s possessions from Satan’s dominion.
Elaboration. SMM lays out a numerological warrant: “The number nine is a number of the fallen world; the number ten is the number representing the heavenly world as well as the number shedding the number nine” (5.1. Ways of tithing, 10-217, 1960.10.14). The rule and consequence are blunt: “By offering a tithe from your material possessions to God, you can establish a condition equal to having offered all that you have… The person who tithes will never perish” (ibid, 31-239, 1970.6.4). The three-tenths expansion runs: one-tenth to nation, one-tenth to world, one-tenth to church or heavenly kingdom (ibid, 150-218, 1961.4.15). Quality requirements are strict — no leftovers, no defiled money from “change after purchasing things at the market” (ibid, 48-86, 1971.9.5; ibid, 30-133, 1970.3.21) — because an offering “is something that takes your place” (ibid, 48-85, 1971.9.5). Public funds belong ultimately to God, not the donor: even Father says “Even in my dreams, I have never said that the things I have earned belong to me” (ibid, 107-207, 1980.5.1). Tithing is therefore an act of returning ownership to its rightful root.