We calculate our tithe on our “income” if we are paid by the hour or by a salary, and we pay on our “increase” or profit if we are self-employed and have our own business. In many countries, the government takes out taxes from the worker’s pay to cover the cost of services done for the people, such as security, roads and bridges, unemployment benefits, etc. The question of gross or net primarily involves whether we return tithe on our income before or after such taxes are taken out. Those who are self-employed can legitimately deduct the cost of doing business in order to determine their actual profit before their personal taxes are deducted.

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Studies of membership’s giving habits reveal that the majority of Seventh-day Adventist tithe on the gross income, that is, before taxes are taken out. In fact, according to the Tithing Principles and Guidelines, published by the General Conference in 1990, “Tithe should be computed on the gross amount of a wage or salary earner’s income before legally required or other employee authorized deductions. This includes federal and state income taxes which provide for services and other benefits of responsible citizenship. Contributions to Social Security may be subtracted-See Guideline 111-F.” — Page 22.

Read 1 Kings 17:9-16. What was the widow’s situation before Elijah came to her? What did the prophet ask her to do first before taking care of herself and her son? What can we learn from this account about the question at hand?

The widow of Zarephath was told by God that a man of God was coming to see her (1 Kings 17:9). When Elijah arrived, she explained her dire circumstances. Elijah first asked for a drink of water and then added, “Do not fear; go and do as you have said, but make me a small cake from it first, and bring it to me; and afterward make some for yourself and your son. For thus says the LORD God of Israel: ‘The bin of flour shall not be used up, nor shall the jar of oil run dry, until the day the LORD sends rain on the earth’ ” (1 Kings 17:13-14, , NKJV).

Was this selfishness on his part, or was he simply testing her faith — in fact, allowing her to exercise her faith? The answer should be obvious.

As we have been told, “Everyone is to be his own assessor and is left to give as he purposes in his heart.” — Ellen G. White, Testimonies for the Church, vol. 4, p. 469.

<–Tuesday Thursday–>

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Is this True, Somewhat True, or False? When we join the church, by default, we accept the vow to support the church with our income. We answer this along with viewers’ questions as we discuss Lesson 3, The Tithing Contract. 

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Read Leviticus 27:30 and Numbers 18:21, Numbers 18:24. What does God propose to do with the tithe?

Because God is the owner of everything (Psalm 24:1), He obviously doesn’t need the money. But because the tithe is His, He tells us what to do with it, and that is to use His tithe for the support of the gospel ministry. And, therefore, the needs of the ministers are taken care of with God’s tithe.

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The tribe of Levi — the ministerial force in the Old Testament — was not given large properties, as were the rest of the tribes. Levi was given certain cities, including the cities of refuge, with enough land around them for personal gardens. They were supported by the tithes of the others, and they themselves also tithed their income.

Read Acts 20:35. What’s the message here, and how does this relate to the question of tithe?

Tithing is important because it helps us establish a relationship of trust with God. To take one-tenth of your income and “give it away” (though, technically, it belongs to God anyway) truly takes an act of faith, and only by exercising faith will your faith grow.

Think, for instance, about the end-times, too, when those who are faithful cannot buy or sell, as depicted in Revelation chapters 13-14 (see week 11). To have developed a trust in God and in His providences and power and love will be of paramount importance when it seems as if all the world is against us. Faithful tithing can surely help develop that trust. Even before then, how crucial for all of us to have learned to trust God, regardless of our situation.

A second big reason for financial faithfulness is to access the promised tangible blessings of God. As part of the tithing contract, God has promised blessings that are so large that we won’t have room enough to receive them. With our surplus, we can help others and help to support the work of God with our offerings.

<–Monday Wednesday–>

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Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year. Deuteronomy 14:22 KJV

Tithing on your “increase” is different than tithing on your “gross” or “net” as an employee. This affects people who are self-employed and/or invest in their business. An illustration I use when giving a Bible study on tithing is that, if you get paid $50.00 for mowing your neighbor’s lawn and you paid $5.00 for the gas, then you actually made $45.00. $45.00 is your increase or profit. You would tithe on the $45.00 since that is what you actually made. By the way, the $45.00 is what you would also pay taxes on, so both God and “Caesar” realize you made $45.00, and not $50.00.

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Of course there could be other expenses too, like the cost of the lawn mower, but I think you get the gist of the illustration. Of course the cost of the lemonade you bought from the stand across the street would not count as a business expense because even though it quenched your thirst, it was not a direct business expense.

I’ll give several other examples, as I see them, and I encourage our readers to contribute their examples.

Now “Caesar” realizes if you work in an office or campus, that driving to work and back is not a direct investment to your business. You do not write off travel expenses to work and back. However, you do write off driving expenses while working. For example if I’m a courier doing deliveries, I would deduct travel expenses from what I am paid to find my actual profit, and then tithe and pay taxes on the actual profit. By the way, your gross income would be considered your actual profit. Let’s say I pick up a kayak in Sydney and drive 170 kilometers to deliver the kayak in Newcastle, for $525. To find my profit I would subtract 66 cents a km, which would be $112, leaving me with a profit of $413. I would tithe on the $413, which would be $42 (rounded up). Of course I can round that up to $45.00 or even $50.00!

Now, if I drove 10 kilometers to make the pickup in Sydney I would not count that against my profit because that was just getting to work. It was not an expense of the actual work itself. The way I see it, only things that you invested directly to making your profit would be deducted from your profit. Now if I traveled from my home to a courier training workshop in Melbourne, that would be a travel expense relating directly to my business and profit. Everyone needs to decide between themselves and God if something is a direct business expense.

Again, your profit is counted as your gross income which you would be taxed on and would tithe on. Sometimes when I am giving this study, people will ask me if they can deduct their home electric bill from their gross income and then tithe after that. The answer is “no.” Your home electric bill is not a part of your business or an investment in your profit. “Caesar” does not let you write off your home electric bill as it has nothing to do with your profit if you are not working at home.

You need to follow your own conscience and Bible principles on determining what your increase is, but as a general rule, if “Caesar’ sees an item as a business expense then it is reasonable to count it as a business expense regarding your increase (profit) and tithe. Remember we do not pay tithe. We return tithe. We are returning to God what is already His with thanksgiving for all the many ways He cares for us. We also want to give a generous offering in addition to our tithe, with a cheerful heart knowing we can never outgive or out love God. 

I hope this conversation has been helpful, and we can discuss it further in the comment section.

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Read Malachi 3:10. What can we learn from this verse about where our tithe should go?

Though specific directions are not given in the text, it is nevertheless evident that God’s people knew what He meant by the word “storehouse.” God does include in His directions, “that there may be food in My house” (NKJV). His people understood that God’s house initially was the sanctuary — the elaborate tent that was built by specific directions given to Moses at Mount Sinai. Later when Israel lived in the Promised Land, the central location was first in Shiloh and then more permanently at the temple in Jerusalem.

Read Deuteronomy 12:5-14. These verses do not indicate that God’s children could use their own discretion as to where their tithe was deposited. What principles can we take from these verses for ourselves today?

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As members of God’s family, we want to understand and practice His will regarding what to do with our tithe. In the biblical narrative, we learn that three times in each year — Passover, Pentecost, and Feast of Tabernacles (Exodus 23:14-17) — God’s people were to travel to Jerusalem to bring their tithes and offerings personally and to praise and to worship God. Then the Levites distributed the tithe to their brethren all over the land of Israel (see 2 Chronicles 31:11-21, Nehemiah 12:44-47, Nehemiah 13:8-14). In harmony with this biblical central storehouse principle, the Seventh-day Adventist Church has designated the local conferences, missions, and unions of churches as storehouses on behalf of the world church, and from which the ministry is paid.

For the convenience of church members, the tithe is brought to the local church, where, as part of their worship experience, members bring their tithes and offerings, though some use online giving. The local treasurers then forward the tithe to the conference storehouse. This system of tithe management, outlined and ordained by God, has enabled the Seventh-day Adventist Church to have a worldwide and growing impact in the world.

<–Sunday Tuesday–>

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