1837-1838. Caldwell & Daviess Counties. Members gave voluntary contributions: initially 2% of their net worth, and more to follow. Later, all of a member’s surplus was donated, plus annual tithing of 10%. At this time in the history of the Church, most of them had, however, little or no surplus.
1838-1844. Nauvoo, Illinois. The quantity of the consecration was now the decision of the donor. Rather than setting specific percentages, the Prophet emphasized true generosity in giving, and freedom from all taint of self-interest. The Saints fed the hungry, clothed the naked, and comforted the afflicted, regardless of religious affiliation. In 1842, the sacred ritual of the endowment was introduced, which encompassed the Law of Consecration. Saints are promised joint inheritances with Christ, powers, knowledge, and glory, by consecrating their energy and resources to the Church and by sacrificing all things for the advancement of God’s work on the earth (Lyndon W. Cook, author of Joseph Smith and the Law of Consecration, quoted in Encyclopedia of Latter-Day Saint History, p. 241-243).