My understanding is that tithing is not 'due' until December of each year. If someone chooses to wait until then to pay their tithing then that is fine so long as it corresponds to their income for that year. Any interest accrued in the mean time would, of course, be included in that yearly income. Most just pay as they get paid because it is easier to do so or it does not occur to them to do otherwise.
Fast Offering should be paid every month.
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