What Does the Bible Say About Tithing Gross or Net?

Individuals aligning financial practices with biblical teachings often question whether tithing should be based on gross income (total earnings before deductions) or net income (amount remaining after taxes and withholdings). This article explores the biblical perspective on tithing, examining relevant texts and principles to clarify this modern financial consideration. Understanding these foundations can help individuals make informed decisions about their giving.

Foundational Principles of Biblical Tithing

Tithing, the practice of giving a tenth, holds deep historical roots within biblical narratives, predating the Mosaic Law. Abraham, for instance, gave a tenth of his spoils to Melchizedek, demonstrating an early acknowledgment of this principle. Later, under the Mosaic Law, tithing became a structured requirement for the Israelites. This system served multiple purposes, including the support of the Levites and priests who had no land inheritance, the upkeep of the Tabernacle and later the Temple, and provision for the poor and vulnerable within the community.

The tithe in the Old Testament was described as “first fruits” or a portion of “increase” from agricultural produce and livestock. This emphasized giving the first and best portion, signifying worship, obedience, and recognition of God’s blessings. The offerings were not merely a tax but a spiritual discipline acknowledging God’s sovereignty over all aspects of life.

While the New Testament does not re-establish tithing as a legalistic command, it emphasizes principles of generosity, cheerful giving, and proportional support for ministry. Believers are encouraged to give as they are able, not under compulsion, but from a willing heart. This framework shifts the focus from a strict legal obligation to a response of gratitude and love, supporting the work of the church and caring for those in need.

Examining Biblical Texts for Gross or Net Guidance

Biblical texts refer to tithing from “all your increase” or “all the produce of your seed.” Deuteronomy 14:22 states, “You shall truly tithe all the increase of your grain.” Leviticus 27:30 speaks of “A tithe of everything from the land… belongs to the Lord.” These phrases were understood in an agrarian society where “increase” related to the physical yield of crops or the growth of flocks.

Modern financial concepts like “gross income” (total earnings before deductions) or “net income” (what remains after taxes and other expenses) did not exist in biblical times. The economy was primarily agrarian, and income was measured in terms of physical produce or livestock. Therefore, direct biblical instruction using these contemporary financial terms is absent.

The principle of “first fruits” is cited in discussions of tithing. Proverbs 3:9 encourages, “Honor the Lord with your wealth and with the first fruits of all your produce.” This concept implies giving the initial and best portion, rather than what is left over after expenses. For an individual today, this might suggest tithing on gross income, as it represents total earnings before taxes or other financial obligations. However, some interpretations consider “increase” or “profit” for self-employed individuals as what remains after necessary business expenses, similar to how modern tax law treats business income after deductions.

Diverse Interpretations and Practical Approaches

Given the absence of explicit biblical definitions for “gross” or “net” income, denominations and believers approach tithing with varying interpretations. Many advocate for tithing on gross income, emphasizing the “first fruits” principle. This perspective views all earnings as originating from God’s provision, so the tithe should be given from the total amount before any deductions, including taxes or retirement contributions. Arguments for this approach highlight the simplicity of calculation and the theological stance that giving from the first demonstrates trust and prioritizes God.

Conversely, some argue for tithing on net income, considering it as the true “increase” or profit after necessary expenses. This viewpoint draws an analogy to business income, where legitimate costs are deducted before calculating profit. Proponents suggest that taxes and certain other mandatory deductions, like health insurance premiums, are not truly “income” accessible to the individual. Therefore, tithing on what remains after these obligations reflects tithing on what is genuinely received and available.

Ultimately, the decision of whether to tithe on gross or net income comes down to personal conviction and prayerful discernment. While the Bible provides foundational principles of giving, it does not offer a specific formula for modern financial structures. Many religious organizations encourage members to consider their giving as an act of worship and stewardship, allowing individuals to determine the most faithful approach.