Tithing isn't optional. It is 10%, no more, no less. Even a widow's mite is acceptable to the Lord. He doesn't need our money (which, if you think about it, is already His), He is asking for our will and our obedience. It is one of the requirements to obtain a temple recommend. It might seem to be a daunting task--believe me, I know how it is to only have enough money to either pay rent or pay tithing. Or to either eat this week or give my 10%. But "I know that the Lord giveth no commandments unto the children of men, save he shall prepare a way for them that they may accomplish the thing which he commandeth them" (1 Ne. 3:7). I don't know how it works out, but it always does -- it is godly math. Here is the way I see it: imagine Heavenly Father standing in front of you, offering to give you everything in His hand for the dime in your hand. It's a risk--what if I give up "my" dime and there isn't anything in His hand? But what if I give up my ten cents and get a dollar? Our natural reaction might be to trust ourselves first because we can see the dime with our eyes. What we don't know until after releasing our tight grip on that dime, however, is that His hand holds a $10 bill. Remember that the blessings don't always come in monetary values, either. Malachi 3:8-12 says that above and beyond temporal stability, the windows of heaven will be opened unto us, and that the Lord will rebuke the devourer for us (which, to me, means protection from anything or anyone that could hurt me). Paying our tithing takes faith, and faith, to be faith, must be tested. But as you exercise your faith, you will see blessings and miracles you could not comprehend. The witness will come to you.