D&C 119
The Lord revealed the commandment -
"Verily, thus saith the Lord, I require all their surplus property to be put into the hands of the bishop of my church in Zion,
2 For the building of mine house, and for the laying of the foundation of Zion and for the priesthood, and for the debts of the Presidency of my Church.
3 And this shall be the beginning of the tithing of my people." (Doctrine and Covenants 119:1–3)
It appears that at that time, first, the saints were required to donate their surplus property, and after that the saints were to live the law of tithing forever more..
...and -
"...this shall be an ensample unto all the stakes of Zion" (Doctrine and Covenants 119:7)

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