by Jinianne Lutz

Created on: March 31, 2009

The matter of tithing seems to bring about much confusion in the Christian world. According to a dictionary definition, tithing is the giving of one-tenth of income in support of the church. Although the definition is dated in the 12th Century, the concept of tithing is Biblical. In Genesis 14:20, Abram gave a tithe (one-tenth) to Melchizedek, the king of Salem.

Determining whether we should tithe on gross or net income, we need to start with Genesis Chapter 4. Abel brought the firstborn of his flock to the Lord as an offering. In contrast, God was displeased with Cain's offering of "some" fruits from the ground. It appears that Abel's offering was truly from his heart, while Cain's was half-heartedly. Compare this to gross income versus net income. By giving on our gross income, we are entrusting God to take care of our daily needs. God wants our best, nothing less.

An interesting passage in Leviticus 27:32 states: "And concerning the tithe of the herd or the flock, of whatever passes under the rod, the tenth one shall be holy to the LORD" (NKJV, Nelson). In this context, the whole flock is looked at, and every tenth one is holy (or offered) to the Lord. This doesn't state that we should take away part of an offering, and then present only from the remainder.

In Nehemiah 13:12, new wine and grain are used to tithe to the Lord. New is something that wasn't there before. Gross income is something that wasn't there before. Thereby by faith, the tithing on the new (gross) shows that we truly trust God and His promises.

Tithing is extended further. In 2008, many taxpayers in the United States received a stimulus check varying from $300 to $600 for each taxpayer, and up to $300 for each child (depending on income and other factors). Technically, taxes have already been paid on this money, as it was considered overpayment of income taxes. As the stimulus checks were received by taxpayers in our church, tithes increased over those several weeks as many people considered it "extra" money and tithed on it. (This was not true of all members, however, and was a personal choice by each one.) Tithing on the stimulus check was an instance of trusting in God and believing in His word when we're told in Malachi to bring all our tithes into the storehouse and allow God to provide for us sufficiently. The storehouse could be compared to the church we (the people) tithe to God through our church, and He then blesses others through our offerings.

In the New King James Version of the Bible, there are thirty-seven instances of using the word tithe, tithing, or tithes. As an encouragement and confirmation to yourself, consider taking the time to study these passages and make your own determination about tithing on gross versus net income. As we ask God to reveal His word and thoughts to us through studies, He is faithful and true and will open our eyes to His wishes, His will, and His mighty power.

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