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Pergunta: Devemos pagar o dízimo antes de pagar por comida ou arrendar?
Question: Should we pay tithing before paying for food or rent?
The Quote: "If paying tithing means that you can’t pay for water or electricity, pay tithing"
One critic of the Church states,
I find the following quote in the December 2012 Ensign very disturbing:
If paying tithing means that you can’t pay for water or electricity, pay tithing. If paying tithing means that you can’t pay your rent, pay tithing. Even if paying tithing means that you don’t have enough money to feed your family, pay tithing. The Lord will not abandon you.
Would a loving, kind, empathic God really place parents in the horrible position of having to choose whether to feed their children or pay what little they have to a multi-billion megamall owning Church that receives an estimated $8,000,000,000 in annual tithing receipts?" 
The quote used is part of a story about a family in San Salvador that had joined the Church and was experiencing a great change in their lives. We will provide a bit more of the context:
The Vigils’ bishop, César Orellana, also saw changes in their lives. Soon after their baptism, Amado approached Bishop Orellana and said, “We want to pay tithing, but we don’t know how.”
Bishop Orellana explained that tithing was 10 percent of their increase. Amado was somewhat concerned. At the time, Evelyn had a job, but he did not. “We always come up short,” Amado explained to his bishop, “but we want to pay tithing.”
Bishop Orellana responded, “Brother, the Lord has made many promises.” Together they read scriptures about the blessings that come from faithfully paying tithing, including the Lord’s words through the prophet Malachi: “Bring ye all the tithes into the storehouse, … and prove me now herewith, saith the Lord of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it” (Malachi 3:10).
After reading these scriptures together, Bishop Orellana looked at the new convert and said, “If paying tithing means that you can’t pay for water or electricity, pay tithing. If paying tithing means that you can’t pay your rent, pay tithing. Even if paying tithing means that you don’t have enough money to feed your family, pay tithing. The Lord will not abandon you.”
The next Sunday, Amado approached Bishop Orellana again. This time he didn’t ask any questions. He simply handed his bishop an envelope and said, “Bishop, here is our tithing.”
Reflecting on this experience, Bishop Orellana says, “Ever since then, they have been faithful tithe payers.” The family received some commodities from the bishops’ storehouse during their financial difficulties. Beyond that, the Lord blessed them to be able to care for themselves. Evelyn received a promotion, and Amado found a good job. Evelyn later lost her job, but they continued to pay tithing and to receive spiritual and temporal blessings for their faithfulness. Once Bishop Orellana asked Amado how the family was doing financially. Amado responded, “We’re doing all right. Sometimes we don’t have much to eat, but we have enough. And more than anything, we trust in the Lord.” 
Choosing between tithing and food or rent
If someone is in the situation where they have to choose between tithing and food, it is of benefit to sit down and talk with the bishop as they have access to better training and employment opportunities as well as may be helpful in establishing a better budget so that such a conflict won't arise in the future.
With regard to self sufficiency, we are taught as well that we need to be part of our faith community and that requires at us time to allow others to serve us. It is a kindness to give others such opportunities, even when we don't necessarily need such help. There are blessings that come from being a charitable receiver as well as a charitable giver.
- Jeremy Runnells, "Letter to a CES Director", 2013
- Lynn G. Robbins, "Tithing—a Commandment Even for the Destitute," Ensign, (April 2005)