Article 17.
We believe that all men are stewards under God and answerable to him not only for the distribution of accumulated wealth, but for the manner in which such wealth is secured. The primary purpose of stewardship is not the increase of church revenue or the mere contribution of money by those who have to those who have not, but to bring men to a realization of the common fatherhood and the universal brotherhood of man in all the affairs and expressions of life, and to maintain such social adjustments that each may enjoy the bounty and gifts of God, and be free to exercise his talents and ability to enrich the life of all.
Tithes are an import part of the Church. God gives us all of our things in our lives. We should give 10% of what we have to God, for he is the one that gave it to us. This money is used for the missionary work and helping the needy. The Church does not keep large bank accounts, but always has the money need to do the work of God. For further study read Malachi 3:7-8, Alma 13:15, 3 Nephi 24:8-10, Acts 5:1-8, Deuteronomy 26:7-13, and Message 91:28.
