Howard W. Hunter
"The words of Malachi in which he accused the people of robbing God bring back to my mind the memories of my class in crimes in law school. Larceny is the unlawful taking and carrying away of things personal with intent to deprive the owner of the same. Embezzlement is defined as the fraudulent appropriation of another's personal property by one to whom it has been entrusted. The distinction between larceny and embezzlement lies in the character of acquiring the possession of the property or money. In larceny there is an unlawful acquisition of the property, while in embezzlement the property which belongs to another is acquired lawfully and then fraudulently converted to the possessor's use.
"In order to memorize these distinctions, I pictured in my mind, to represent larceny, a masked burglar, sneaking about under the cover of darkness, taking that which was not his. To represent the theory of embezzlement I thought of a non-tithepayer. The Lord's share came into his hands lawfully, but he misappropriated it to his own use. This seems to be the accusation of Malachi." (Conference Report, Apr. 1965, p. 34)
Spencer W. Kimball
"'the earth is the Lord's, and all that therein is.'
"I asked another man if he paid tithes. He answered with a blush, 'We cannot afford to tithe.' 'What? Cannot afford integrity? Cannot afford to return to the Great Provider's program that which was already his?'
"He said, 'My schooling was expensive. Our little ones have cost us much, and there is still another one to come. The doctor and the hospital will take their toll. Our car was wrecked and cost us that much more. Vacation, illness, living costs go up and leave us none to give the Church.'
'Do you believe in God?'
'Of course,' he said.
"'You do?' I asked, 'Would God make promises he would not fulfill? You have no confidence in God, else why do you doubt his glorious promises? Your faith is in yourself. God promised he would open heaven's windows and pour you out rich gifts beyond your comprehension, premised on your faithfulness. Do you not need those blessings? For that one-tenth, he'll compensate with blessings little dreamed of. He said: 'Eye hath not seen, nor ear heard, neither have entered into the heart of man, the things which God hath Prepared for them that love him.' (1 Corinthians 2:9.)" (Faith Precedes The Miracle, p. 286)