Tithing on the Gross or the Net Income?

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, and

so on. 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.

Studies of membership’s giving habits reveal that the majority of

Seventh-day Adventists 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 sub-

tracted-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.

How do you explain to someone who has never given tithe the

blessings that come from giving it? What are those blessings, and

how does returning tithe strengthen your faith?