Can tithing be used to pay off personal debts?

[_sleepyhead]

Hello,

The following is from D&C 119.

1 Verily, thus saith the Lord, I require all their asurplus property to be put into the hands of the bishop of my church in Zion,

2 For the building of mine ahouse, and for the laying of the foundation of Zion and for the priesthood, and for the debts of the Presidency of my Church.

1st off would the presidency of the church be Joseph Smith or does that include others? If it was ok for the Presidency to use the tithing money of other people to pay off his debts why wouldn't it be OK for an individual to use his tithing money to pay off his debts?

[_just me]

Anyone with debt wouldn't have a surplus, now would they?

Edit: Actually, we ignore the surplus part today. Nobody gives their surplus. THe LDS church doens't even follow the tithing law set out in that chapter. It's been twisted into something it never was.