D&C 117

After commanding the saints to hastily come to Far West, the Lord issues a scathing rebuke to William Marks and Newel K. Whitney (with no foreknowledge of Joseph Smith), saying -

"...let them settle up their business speedily and journey from the land of Kirtland, before I, the Lord, send again the snows upon the earth.
2 Let them awake, and arise, and come forth, and not tarry, for I, the Lord, command it.
3 Therefore, if they tarry it shall not be well with them.
4 Let them repent of all their sins, and of all their covetous desires, before me, saith the Lord; for what is property unto me?  saith the Lord."  (Doctrine and Covenants | Section 117:1 - 4)

The Lord who "owns" all things and controls all things reminds the saints that "what is property" to Him.  He can bless and He can curse.  Obedience is the principle He expects of all.  This would also apply to tithing.