Tithe – Net, Gross or What?
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Although many practice tithing they don’t all agree on how to calculate the tithe, or more specifically, on what portion of their income should be included in the calculation.
- Some give a tithe (ten percent) of their gross income (pre tax).
- Some pay tithes only on net income (after tax).
- Some exclude more than taxes, e.g. pension contributions, before calculating their tithe.
But the stated reasons for each approach are rarely substantial and mostly unconvincing.
- Those who tithe on their gross income do so either casually, “just because” (glib), or adamantly for unstated reasons (legalistic) and both justify the practice with emotional arguments: “do you want God to bless all your income or just part of it.”
They also point to people who are extraordinarily endowed with the gift of giving, such as Randy Alcorn who gives far more than a tithe, to make their argument. These examples, however, if not correctly represented, argue against tithing and suggest we should give much more, although we can’t be sure exactly how much.
Truth? If the millions of Christians in the world who don’t fit the “Randy Alcorn” mold would simply tithe, the impact would be much greater than that caused by the excessive giving of a few Alcorn types. No disrespect intended toward Randy. We applaud the Randy’s of the world but realistically can’t expect everyone to follow suit. - Those who tithe on their net income suggest that because tax money is paid directly to the government – completely bypassing one’s bank account – it doesn’t qualify as “income” (semantics). That isn’t an argument and the proof is the fact that the government doesn’t buy it. The amount on which taxes are calculated includes the money paid in taxes.
- Those who exclude retirement investments plan to tithe on it later. Of all the arguments this is the most reasonable.
The problem is, all these different approaches creates confusion for those starting out and generates arguments among tithers. Anti-tithers freely use the disagreement to fuel the debate over the relevancy of tithing for the New Testament.
For this reason, tithing is not an issue about which we can be superficial or casual.
It isn’t a vague concept and must be spelled out clearly if it is to be understood properly. That doesn’t mean it must be overly rigid but it shouldn’t be sloppy either. It must be defined with enough clarity and flexibility to be applied to every person’s financial situation.
Malachi 3:10 provides several very good reasons why we should give careful thought to the details of tithing.
“Bring the whole tithe into the storehouse, that there may be food in my house. Test me in this,” says the LORD Almighty, “and see if I will not throw open the floodgates of heaven and pour out so much blessing that you will not have room enough for it.”
Even though some think this applies only to Israel in the land of Canaan it still deserves to be explored. The promise of material blessing, which stands out clearly here, is mentioned in the New Testament by Jesus. Since that blessing was originally attached to the tithe we need to understand how it worked.
It has a promise attached to it
Tithing involved a contract between the individual and God and the arrangement is simple: the individual faithfully tithes, God blesses materially. The formula is not difficult to grasp. The only question is, exactly what constitutes a tithe? How did Old Testament worshipers calculate it?
There is value in answering these questions. Understanding how tithing actually worked in the Old Testament would at least give us a format to work from even if it is considered obsolete for today’s believer.
Obviously, you can’t do something faithfully unless you understand the specifics.
It is the only area in which we are allowed to test God
In fact, it was more than allowed, it was commanded. Testing God in any other way was an expression of disbelief. Testing God with your tithe was a significant way to express your faith. It is an act of worship, demonstrates cooperation, develops spiritual character and is still the primary way of accessing God’s material blessing.
The blessing was limited by situation and life skills
The Malachi passage clearly says that God’s response to a person’s tithing will be to give a materially blessing they can’t contain. There are many preachers who have gotten a lot of offering mileage out of this promise.
In fact, it happens so often that it has become a sore point for people who decry the “health and wealth Gospel.” Because some abuse this promise to coerce offerings out of people we tend to ignore the promise and hope it goes away.
But, this is still a promise from God. We shouldn’t take it lightly or ignore it because someone abuses it. And, as I said, the New Testament restates this promise often.
A few ideas might help us gain a better perspective.
According to God’s promise, tithing done properly results in a blessing we won’t be able to contain but does that mean we should expect more than we can reasonably handle? I would say no.
The extent of the blessing is largely determined by your “container.” We all live on different material levels. This promise guarantees your needs will be met and more. There is no guarantee you will win the lottery.
So, a good explanation is, the amount of blessing you receive is determined by:
- Your ability to manage money
- The number of people who rely on you for provision
- Your ability to keep monetary issues in balance
If you tithe consistently you can and should expect material increase but you mustn’t assume that God’s blessing, even a very large one, will enable you to make a one step leap from the lower class to the mega class.
The skills to manage a little more are reachable. The skills to manage millions more must be developed in small increments over time. Your material growth will be proportional to your personal growth and skills development.
By the way, we have every reason to believe God would have us rise in material status. Some may choose not too but that is a choice they make not a biblical edict they follow.
Wealthy is not the same as sinful and it can be evidence that you are growing in appropriate ways.
The formula is precise
God did not promise to bless giving “generally speaking.” He promised to bless a specific program of giving, tithing. Get it wrong in either direction and we have no reason to believe the promise applies.
Why would anyone give more than a legitimate tithe?
Some give more because it is their nature to do so. Generosity is what they live for. They neither look for nor require a material blessing. They enjoy living down and thrive on making meaningful contributions. God blesses this person with more because He knows exactly what they will do with it.
If this describes you, bravo! If not, don’t worry about it. Be the person God made you to be and don’t try to emulate others. Trying to be someone else over glorifies the other person and insults God. Be you!
In addition to emulating others, it is likely that some attempt to give more than a tithe because they have lost control of the budget and need an infusion of funds. Either way the motive is wrong. It’s manipulative.
In fact, if your management of money is sloppy and out of control you probably wouldn’t know when or if a blessing was provided. Throwing additional money into a chaotic budget is like putting a patio umbrella up in a hurricane. It gets lost in the storm. God won’t bless that. Giving in excessive amounts is no solution for poor budget skills.
So, if you want the blessing, learn to manage money and abide by the formula. Tithing brings fairness and balance to life.
For these reasons we need to be clear about this matter. We need to know exactly what constitutes a tithe.
Personally, I believe tithing was established as the bench mark in the Old Testament and is still the same in the New. It is the target beginners should aim for and the base from which more experienced believers should work.
The only change in the New Testament is the attitude and spirit that accompanies our giving. We give cheerfully, generously and enthusiastically but it still involves an act of obedience and a sacrifice, at least on paper.
Yes, I do believe a tithe, if not a sacrifice, is a reasonable and generous amount to give. It is fiscally irresponsible to imply that a tithe isn’t enough to make a difference and condescending to suggest some are too poor to afford it.
But, as I said, if we don’t know exactly what tithing is and how to do it then we can’t be sure of what we are doing.
So, let’s assume that tithing is still a common practice sanctioned by biblical teaching.
We still have questions to answer and it is these unanswered questions that should give all of us pause before we write a check.
Since “Tithing” falls under the heading of management, let’s start with ten percent of your gross income and see if we can find legitimate Bible reasons to justify giving less.
And the best way to settle this issue is to see how the money was used in the Old Testament. There are three questions to answer:
- How did they calculate their tithe?
- How were tithes dispersed?
- What functions did tithes support?
1. How did they calculate their tithe?
It was exacting only in a loose sort of way. The tithe on live stock was stipulated as every “tenth” animal (Lev. 27:32). That means they were to calculate a tithe only after receiving at least ten units.
Anything less and a tenth could not be figured. Nine animals weren’t enough. If you wanted to give the ninth animal anyway, more than ten percent, that was a person’s choice but it wasn’t required.
So, if in one breeding season they had an increase of 59 animals their tithe would have been 5 rather than 6. I’m not a farmer but I bet farmers could shed even more light on this discussion.
The point is the system is forgiving. God doesn’t seem to be overly concerned with the small change.
For the non-farming individual that might mean we don’t worry about monetary gifts. The money you receive for Christmas or birthday is free and clear. Usually I assume the giver tithed on it before giving it and the gift was intended by them and God to be completely for my pleasure.
Any person has the option to tithe on these gifts if they choose but they have no biblical example suggesting it must be done.
2. How were tithes dispersed?
- They gave 1/3 to the poor and needy. (Charitable needs)
- They used a part of it at the various yearly feasts. (Personal and community expressions of worship)
- They gave the rest to the Levites. (Ministers and ministries)
3. What functions did tithes support?
The Levites, who received the largest portion of the tithe, served several community functions which are today paid for or subsidized by taxes.
Judicial System
In addition to being spiritual leaders, the Levites were the backbone of the legal system.
If you had a spiritual question, you asked a Levite.
If you had a legal question, you also asked a Levite.
If you needed litigation, it was done by a Levite.
In fact, in the NT the Levites were referred to as lawyers.
Levites (lawyers) were supported by tithes in the same way our judicial system is supported by taxes.
Not much is said about it but the Levites also served prominently in the military. They lead the troops into battle praying as they went. Law and order both judicially and militarily were served by Levites and funded by tithes.
The Levites also managed the six cities of refuge which made up the Old Testament penal system.
So, in answer to the question, “do I calculate tithes on pre or post tax income?” the answer is definitely POST. Tithing on your gross income is either very generous – if you really understand the issues – or irresponsible.
Medical Services
Now, it is also true that medical care was very different in Bible days to what it is today.
They had no hospitals, medical research facilities or foundations and medical practice wasn’t conducted in the same way.
The legal profession and medical practice actually overlapped a bit.
There were several medical inspections and procedures, outlined in the Old Testament, that the Levites (lawyer-doctors) performed or oversaw and, again, these activities were supported financially by tithes.
Take circumcision for example.
Eight days after every boy was born he was to be circumcised. That alone represents an enormous amount of work.
The Bible doesn’t specifically say that all circumcisions were performed by priests but I am sure they did their fair share and they no doubt monitored the practice.
So, here we have another expense we might want to deduct from our income before we calculate the tithe, medical insurance.
We might be getting a bit tight-fisted if we deduct every out-of-pocket medical expense but some expenses, such as vaccinations for common contagious diseases, serve the community as much as the individual. And much of the medical activities of the Levites focused on the prevention or isolation of contagious diseases.
It isn’t difficult to see that tithe money was used to serve many community purposes making a very definite connection between spiritual and social issues. Makes you think!
Educational Services
Another function served by Levites was education. They were the scholars and teachers in Israel.
To facilitate these functions, instead of inheriting a particular territory in Canaan, they were given 48 cities through the entire land. This put them in close proximity to every Israelite community enabling them to carry out all of the functions I have mentioned, including education.
So we have another expense that can be deducted before calculating the tithe: educational expense.
Pension Contributions
Another expense, already mentioned but repeated here, is pension contributions. Since your pension income will be tithed on at a later date there is no reason to include it in the calculation.
Charitable Deductions
I know this next statement will seem strange coming from a traditional tither but, once calculated, don’t give your entire tithe to your church. Save a portion to be used for charitable purposes. I can’t say exactly how much but no more than a third would be reasonable. That was the rule they used in the Old Testament.
This guideline is followed in Jewish communities still today and, let’s face it, they were the ones who passed this practice down to us. We shouldn’t be too quick to dismiss the idea. You can read about it in Douglas Leblancs book, Tithing
There may be other legitimate deductions you can make from your income before calculating your tithe but whatever you do, be thoughtful and whatever rule you follow, be consistent and regular.
Remember this, your budget and the way you handle it does reflect your relationship to God and He cannot bless inconsistency.
What do you THINK!AboutIt?
In Tithing
Instead, and probably because he is “no theologian or exegetical writer,” Douglas has found an intriguing way to cut to the real heart of the issue. He shares the experiences of eleven different couples and one lone Monsignor, all of whom practice tithing for a very similar reason: selflessness.
Related posts:
- Jacob Commits The Tithe
- “Too Poor To Tithe” – Response by Sincere
- Too Poor To Tithe
- Tithing – Neither Sacrifice Nor Charity
- Must Tithes Be Given Only To Church?
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Comments
2 Comments on Tithe – Net, Gross or What?
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Jan Willem on
Thu, 27th Jan 2011 5:18 pm
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EnnisP on
Fri, 28th Jan 2011 6:33 am
““It has a promise attached to it” and ‘It is the only area in which we are allowed to test God”
I do not really get this in the way you present this.
In Dt. 28 we can read:
1 If you fully obey … carefully follow all his commands…you will be blessed in the city and blessed in the country,… the fruit of your womb will be blessed, and the crops of your land and the young of your livestock—the calves of your herds and the lambs of your flocks…..a blessing on your barns and on everything you put your hand to… will bless you in the land he is giving you.
In Mal. 3 tithing seems to be singled out as an issue that had to be dealt with at that specific time. We cannot conclude from this that tithing was for this reason more important than other matters of the law in granting blessings in case the people obeyed. What God said in Dt. 28 wasn’t repealed and still the blessings were granted only if the whole law was obeyed.
Do you really believe that the people were only allowed to test God by tithing and not by obeying other aspects of the law to see if God was true to His words and give them the promised blessings?
One such other law could be this one:
…do not be hardhearted or tightfisted toward your poor brother…………….10 Give generously to him and do so without a grudging heart; then because of this the LORD your God will bless you in all your work and in everything you put your hand to. 11 There will always be poor people in the land. Therefore I command you (= law) to be openhanded toward your brothers and toward the poor and needy in your land.(Dt. 15)
In the way I understand what you wrote, it looks like you are saying that the people were not allowed to test God. for instance by giving to the poor and see if God was true to His Word. But maybe I get you wrong.
The testing of God that was forbidden was to engage into actions that God didn’t ask of a person that put yourself in harm’s way trying to get God to perform some miracle. It has nothing to do with doing what God has told you to do and see what blessing will follow.
It looks like Jesus was putting much more importance on this giving to the poor than on tithing. He never encouraged people to tithe but only to give to the poor.
In the following passage He seems to set these two laws(tithing vs. giving to the poor) next to each other and declare giving to the poor as much more important:
be generous to the poor, and everything will be clean for you. 42 “Woe to you Pharisees, because you give God a tenth of your mint, rue and all other kinds of garden herbs, but you neglect justice and the love of God. You should have practiced the latter without leaving the former undone.
This “justice” and the “love of God” points back to this giving to the poor as the most important matter because it “will make everything clean” In the parallel part in Mt. 23:24 He compares their value as the weight of a camel as compared to that of a gnat. Their tithing being the gnat and giving to the poor (as showing mercy) being the camel.
This is wholly in line with what Jesus said that loving your neighbor as yourself is the second greatest commandment. Whoever loves people takes care of the poor. On the other hand it is perfectly possible to faithfully tithe without having any love in your heart and caring for those in need.
Coming back to the beginning: Is it exegetical justified to claim that the promise of material blessing is a formula that is solely based on tithing and not on obeying the whole law and is it justified to say that this testing may only be done in the area of tithing? Is it justified as well to claim that tithing is the most important area of giving and neglect that part of the law that speaks of giving to the poor?
You’re absolutely right Jan. God’s blessing is attached to many different things and tithing alone will never merit a material increase.
I have actually made that point in a previous post, “Tithing Is No Quick Fix.” If you’re interested you can read it later. There are a few other posts that speak to that issue also.
But, of all the commands God gave, tithing (or giving) is the one that is dropped first and the last one to be engaged so it deserves special attention.
In fact, if a person is tithing they are usually trying to obey the other commands also. Many people are already obeying many of the commands before they become a Christian: don’t murder, don’t steal, don’t lie, etc. If they aren’t they’re in trouble with the law so we needn’t focus on that.
We agree on the poor as well. As I mentioned in my post, a third of the tithe was allocated for the poor and instead of giving the money to the Temple (church) and the Temple dispersing it to the poor the Israelites were required to present these offerings directly to the poor individually. The Jewish communities still practice this today.
Testing is an issue that deserves a separate write up but briefly speaking it is something about which we must be very careful. We are repeatedly told not to test the Lord throughout the OT and Jesus agreed with that sentiment in the New.
The only issue with which the word “test” is directly associated is tithing. That is the reason I wrote this post. We can’t actually do the test if we don’t know exactly what we are doing.
Thanks for the visit and the comment. Hope to see you again on the blog.
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