[Joseph F. Smith & Anthon Lund]
"In answer to the first question we have no hesitance in saying that every member of the Church should endeavor to observe the Word of Wisdom as near as he and she can do so consistently; and inasmuch as a member does this and is otherwise worthy he should not be denied the blessings of the house of the Lord.
Answering the second question we will say that an adult male member of the Church who does not believe in the law of tithing is unworthy to bear the holy Melchizedek priesthood, and without that priesthood he is not qualified to enter the house of the Lord. A member of the Church who is an elder and a non-tithe-payer is not worthy [of] the fellowship of the quorum to which he belongs, and the quorum might consistently withdraw their fellowship from such a member. In this connection we perhaps ought to say that bishops can well afford to be lenient and merciful, especially to young men who may have been neglectful in obeying the law of tithing, who give promise of doing better and of keeping the law.
[Joseph F. Smith and Anthon H. Lund to Robert D. Young, Mar. 8, 1911, in Anderson, Devery; The Development of LDS Temple Worship, 1846-2000: A Documentary History, http://amzn.to/TempleWorship]