The natural man tends to think only of himself and to place himself first before God. The Lord has instructed his servants to sacrifice the firstlings of the flock and the first fruits of the field, not the leftovers.
There are two extremes: the rich man who won't pay his tithing and the poor man who believes he can't.
"For the natural man, sacrifice does not come naturally. He has an insatiable appetite for more."
The Lord uses the story of the widow of Zarephath to show that even the most destitute need to pay tithing and sacrifice for others.
"Faith isn't tested so much when the cupboard is full as when it is bare. In these defining moments, the crisis doesn't create one's character — it reveals it. The crisis is the test."
Bishops ask the needy to pay their tithing because "they can't afford not to." Destitute families should pay their tithing first and then the bishop can provide food and other basic needs.
When President Gordon B. Hinckley visited hurricane victims in Central America in 1998, he instructed them to pay their tithing. If they did so, he said they would always have clothing, food and shelter.
"President Hinckley knew that the food and clothing shipments they received would help them survive the crisis, but his concern and love for them went far beyond that. As important as humanitarian aid is, he knew that the most important assistance comes from God, not from man."