Tithing is a commandment accepted by various churches in the Latter Day Saint movement. In practicing tithing, adherents make willing tithe donations, usually ten percent of their income, to their church. It is based on both the biblical practice of paying tithes and modern revelation given to Joseph Smith and his accepted successors. For many of these churches, the law of tithing replaced or supplemented the law of consecration. The Church of Jesus Christ of Latter-day Saints (LDS Church) emphasized tithing in the 1900s and 1960s to assist in paying church debts.