Should tithes be calculated on gross or net income? Definition and Background of Tithing Tithing, traditionally understood as giving one-tenth of one’s increase, finds its roots in multiple Old Testament passages. In Genesis 14:18–20, Abraham presents a tenth of his spoils to Melchizedek, signifying gratitude and reverence toward God. In later periods, Israel was instructed to bring tithes from agricultural produce and livestock into the storehouse (Numbers 18:21–24; Malachi 3:10). These passages establish a fundamental pattern of returning a portion of one’s blessing back to God as a joyful acknowledgment of His provision. Under the Mosaic Law, tithing was explicit in supporting the Levites, priests, and acts of worship (Deuteronomy 14:22–29). While the New Testament does not command tithing per se in the same way the Mosaic Law did, the principle of generous giving endures (2 Corinthians 9:7). Thus, many believers continue the practice of tithing as a tangible way to honor the Creator and acknowledge dependence upon Him. Gross vs. Net: The Central Question A common concern is whether followers should calculate their tithe from their gross income (total income before taxes and deductions) or net income (what remains after taxes, insurance, and other deductions). Scripture does not offer an explicit formula, as modern concepts of withholding taxes, retirement plans, and variable paycheck deductions are far removed from the agrarian society of ancient Israel. Therefore, the question naturally calls for a thoughtful exploration of biblical principles and the heart attitude behind giving. The Principle of Firstfruits In the Old Testament, God’s people were often called to give from their “firstfruits.” Proverbs 3:9 exhorts: “Honor the LORD with your wealth and with the firstfruits of all your harvest.” This imagery paints a picture of offering the very best and earliest portion to God, not the leftovers. Many interpret “firstfruits” to support tithing on gross income, arguing that believers should symbolically give from the total provision God bestows, even if certain amounts are later taken as taxes or business expenses. From an agricultural standpoint in Scripture, the first portion of the harvest was considered the “whole” increase before any was consumed, sold, or used for other obligations. This analogy can be extended to modern-day earnings, suggesting that a gross-income tithe best reflects giving from the whole bounty. Consideration of Civic Obligations Another perspective highlights Jesus’ teaching in Mark 12:17: “Give to Caesar what is Caesar’s, and to God what is God’s.” While this verse directly addresses paying taxes to government authorities, it also underscores the reality that some portion of income belongs by obligation to taxes. Some believers feel this means one should set aside Caesar’s portion first—thus tithing on net income—reasoning that taxes never truly pass through personal ownership. Others read the same passage and emphasize that even if taxes must be paid, the entirety of income was still provided by God in the first place. Hence, giving directly from gross income can serve as a clear act of trust, acknowledging that all resources ultimately flow from the Creator. Heart Attitude and New Testament Giving The New Testament emphasizes heart attitude in giving. Paul’s instruction in 2 Corinthians 9:7 is a guiding principle: “Each one should give what he has decided in his heart to give, not out of regret or compulsion. For God loves a cheerful giver.” Whether one tithes from gross or net income, the motive should be a worshipful, freewill response marked by gratitude. Similarly, in 2 Corinthians 8:12, Paul observes: “If the willingness is there, the gift is acceptable according to what one has, not according to what one does not have.” This underscores that genuine intention, combined with one’s current ability, leads to acceptable giving before God. Historical and Practical Observations Historically, the earliest followers of Christ often faced rudimentary economic systems without delineated wages or mandatory deductions. Tithes usually came in the form of crops, animals, or goods used for community needs. Over time, with monetization and structured governments, believers began grappling with net versus gross issues as tax systems evolved. In contemporary practice, various congregations and theological traditions differ. Some pastors and biblical teachers strongly recommend tithing on the gross, linking it to the biblical firstfruits concept. Others prefer a more flexible approach, emphasizing that each person must prayerfully decide, given local tax laws and personal conscience. Practical Guidance for Modern Application 1. Prayerful Discernment: Begin each budgeting cycle, paycheck, or major change in financial circumstances by seeking divine guidance. Ask for clarity, trusting that your desire to honor God will be acknowledged (Proverbs 3:5–6). 2. Unity with Family or Household: If part of a family, discuss your giving philosophy together. Unity fosters a consistent, edifying approach to stewardship (Amos 3:3). 3. Generosity Beyond the Tithe: Both Old and New Testaments uphold generosity to the poor and needy (Deuteronomy 15:7–11; 2 Corinthians 9:8–11). Many who tithe also make offerings or contributions above and beyond their tithe. 4. Reflect on the “Firstfruits” Principle: If you lean toward giving on gross, see it as a proclamation that every good thing comes from God—even if a portion is later allocated to obligations like taxes. 5. Examine Motives: Evaluate whether your decision on gross or net stems from faith, gratitude, and worship. Steering clear from legalism ensures a joyful, heartfelt offering to God. Conclusion Scripture does not offer a direct statement explaining modern gross-versus-net calculations. Instead, it guides believers to give from a devoted heart, proclaiming God as the ultimate provider. Many find tithing on the gross income aligns best with the concept of “firstfruits,” while others feel led to tithe on net income after obligatory deductions. Neither approach conflicts with core biblical principles as long as the giving is done in love, sincerity, and trust. Above all, the biblical priority remains a cheerful heart that reveres God as Creator, Sustainer, and Redeemer. Each believer should prayerfully seek divine wisdom, remembering that honoring God with a portion of our blessings is part of our worship and responsibility to the One who gave Himself for us. |
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