This book has been written for the purpose of helping members of the Church of Jesus Christ of Latter-day Saints to understand more fully God's great laws of tithing and fast offerings and of the observance of fast day. In order to make it as authoritative as possible, the quotations used herein have been drawn almost entirely from the scriptures, from the writings of members of the First Presidencies of the Church, beginning with the Prophet Joseph Smith and continuing with his successors down to the present time, and from statements made by a few of the outstanding apostles. Also, it is hoped that the book will cause thousands of the members of the Church who have not complied or fully complied with the laws of tithing and fast offerings to turn now unto the Lord and henceforth pay unto him that which is rightfully his that they may receive the blessings which he has promised to those who love him and keep his commandments. It is hoped that other results of the publishing of this volume will be a much better observance of the fast day month by month throughout the entire Church and that the saints may be induced to keep each Sabbath day holy. Finally, it is sincerely hoped that this book will contribute generously toward inducing the members of the Church to offer their offerings unto the Lord in righteousness and thereby sanctify the land of Zion unto him, as he has commanded in his revelations on tithing and fast offerings.