Should we tithe off our gross or net income?

The question of whether Christians should tithe off their gross income or net income is an important one. The Bible does not explicitly state whether tithing should be from gross or net income, so Christians have interpreted this in different ways. Let’s look at what the Bible does say about tithing, and the arguments on both sides of this issue.

What the Bible Says About Tithing

The practice of tithing – giving 10% of one’s income – originated in the Old Testament. Passages like Deuteronomy 14:22 and Leviticus 27:30-33 instruct the Israelites to set aside a tenth of their crops and livestock to support the Levites, the priests, and the poor.

In the New Testament, tithing is not explicitly commanded. However, Jesus affirmed tithing in Matthew 23:23, when he told the Pharisees: “Woe to you, scribes and Pharisees, hypocrites! For you tithe mint and dill and cumin, and have neglected the weightier matters of the law: justice and mercy and faithfulness. These you ought to have done, without neglecting the others.” Here, Jesus approved of tithing along with matters of justice, mercy and faithfulness.

Other New Testament passages encourage generous giving without specifically naming a 10% tithe. For example:

“Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver.” (2 Corinthians 9:7)

“On the first day of every week, each of you is to put something aside and store it up, as he may prosper, so that there will be no collecting when I come.” (1 Corinthians 16:2)

So the New Testament affirms the practice of tithing and generous giving, without making it compulsory. Many Christians believe tithing continues to be a wise guideline for giving today.

The Case for Tithing on Gross Income

Those who believe Christians should tithe on their gross income make several arguments:

• The Old Testament teaches tithing on agricultural produce and livestock, which represents gross income for farmers and shepherds.
• Abraham tithed to Melchizedek in Genesis 14:20 from the spoils of war, representing his gross income.
• Proverbs 3:9 encourages honoring God with the “firstfruits” of one’s income, implying gross income.
• Tithing on net income means deducting expenses and obligations first. But God should come first.
• Net income can be influenced by lifestyle choices. Basing tithes on net income may limit giving.

In summary, tithing on gross income is seen as honoring God first before any other expenses. It reflects the biblical priority of putting God before all else. Since God is generous to us, we honor Him by giving generously from our gross income.

The Case for Tithing on Net Income

Those who believe Christians should tithe on their net income also have biblical arguments:

• In Deuteronomy 14, tithing came after meeting basic needs. Net income takes care of basic needs first.
• Tithing on gross income can be burdensome for those with lower incomes or high living expenses.
• Paul encourages giving in 2 Corinthians 8-9 in the context of meeting needs and giving within one’s means.
• Jesus affirmed meeting family needs as a priority in Mark 7:9-13 when criticizing legalistic tithing.
• God cares more about generous hearts than fixed percentages. Net income allows people to give cheerfully.

In summary, tithing on net income is seen as a way to responsibly meet needs first. It allows people to give generously and cheerfully within their means. The priority is supporting ministry rather than fixed percentages.

Considerations for Determining an Approach

When deciding whether to tithe from gross or net income, here are some factors to consider:

• Prayer and discernment – Ask God to guide your perspective on tithing and giving overall.
• Financial wisdom – Make sure you can meet essential needs and obligations first when determining an amount to give.
• Start where you are – Consider your current financial situation rather than ideal scenarios.
• Set priorities – Decide whether you want to put giving or meeting needs first when budgeting.
• Plan for growth – Over time, adjust your giving to align with your spiritual convictions.
• Focus on the heart – Whatever approach you take, give cheerfully and honor God.

The most important aspect of Christian giving is the state of your heart. God cares more about why and how you give than the specific amount. Seek God first, give generously within your means, and trust Him to guide your growth in financial stewardship and giving.

Practical Considerations Around Tithing Approaches

There are some practical financial considerations that come with each tithing approach:

Benefits of Tithing Gross Income

• Gives God “first fruits” off the top
• Makes it easier to calculate the tithe amount
• Encourages faith in God’s provision when you give first
• Sets a disciplined priority of honoring God before all else

Potential Downsides of Tithing Gross

• Can be difficult with fluctuating or inconsistent income
• May not be sustainable for low-income earners
• Requires wisdom in managing expenses after giving first
• Need to be careful about attitudes toward essential needs

Benefits of Tithing Net Income

• Allows meeting basic needs first
• Giving percentage can adjust with circumstances
• Easier for variable or low incomes
• Focuses on generosity within means

Potential Downsides of Tithing Net

• Harder to calculate the tithe
• Could enable stinginess or excuse low giving
• Tithe amount subject to lifestyle choices
• May struggle with putting God first

As with any financial approach, there are benefits and potential pitfalls that require wisdom and discernment. The priorities of meeting needs, honoring God, and giving generously must all be balanced.

Perspective of Major Christian Traditions

Within Christianity, major traditions have tended to land on different sides of this issue:

Catholicism

The Catholic Church teaches tithing, but does not mandate a 10% tithe. Catholics are encouraged to give a sacrificial offering to the church according to their means. This is often calculated from net income after basic needs are met.

Protestantism

Protestants are divided on tithing gross or net. Reformed groups like Presbyterians have emphasized proportional giving from net income. Evangelical groups like Southern Baptists have tended to teach tithing from gross income as a baseline.

Orthodox

Eastern Orthodox churches do not have a formal tithing requirement. Giving is viewed as voluntary, secret, and based on ability. There is more focus on non-monetary gifts of time and service.

So while perspectives vary, a common theme is giving in proportion to what God has given you, making sure to provide for needs first.

Five Tips for Deciding on a Tithing Approach

As you pray through this decision, here are some tips:

1. Consider your current financial situation realistically. What are your income sources and obligations?
2. Make a budget to understand your net income after basic needs are met.
3. Set aside time to pray and reflect on what approach honors God given your context.
4. Start where you are. God cares more about your heart than hitting a fixed percentage.
5. Consider making this a journey. You may start with one approach and transition over time.

Evaluate your motivations, pray through the principles, and make a wise financial plan. God will lead you to an approach that honors Him and allows generous giving from the heart.

Questions to Consider

Here are some questions to prayerfully reflect on as you decide:

• Do I give my best to God off the top of my income or at the end?
• Is meeting essential needs required or optional when giving?
• Does my approach reflect faith in God’s provision or wise financial stewardship?
• Am I able to give cheerfully and generously based on my approach?
• Does my approach make me resistant or obedient to God’s leading in other areas?

Asking these questions while seeking God in prayer can clarify which approach lines up with your convictions and circumstances.

Evaluating Motives and Attitudes

Our motives and attitudes regarding finances and giving are key. Here are some checkpoints:

• Am I eager to honor God or resentful about giving?
• Is stewarding all I have for God’s purposes my aim?
• Do I prioritize God’s kingdom and trust Him to meet my needs?
• Is giving an expression of love and gratitude or obligation and duty?
• Do I resist faith steps to provide for others at personal cost?

Take time for self-reflection. God cares more about the willingness behind our giving than the exact amount.

Making it a Spiritual Journey

Rather than a rule to follow, consider making tithing a spiritual journey of growth. Here are some ideas:

• Start where you are and make incremental growth
• Evaluate your priorities and spending habits as you give
• Consider fasting or temporary sacrifices to increase giving
• Set faith goals for giving outside your comfort zone
• Share experiences and be accountable with trusted friends

Growing in financial stewardship and generosity develops character and deepens devotion to Christ. Let tithing build your trust in Him along the way.

Bottom Line

The Bible does not command Christians today to tithe off gross or net income. While the Old Testament provides examples of tithing from total or first fruits, the New Testament emphasizes cheerful giving as the Spirit leads. Seek God in prayer. Evaluate your financial wisdom and capacity. Most importantly, nurture a generous heart of worship that desires to honor God with your resources. Your motives and priorities matter more to God than the specifics.

The key is approaching God with an open heart, willing to be challenged and guided into greater kingdom generosity. God will lead you to a giving level and approach that reflects your convictions and enables generosity. As you walk in obedience, you can trust God to provide for your needs and bless your willingness to honor Him.