Tithing on gross or net income

I remember how a person in the past answered a question like yours. The answer went something like this: “If you had the opportunity to be given a raise in salary based on your gross income or net income, which would you choose? The way in which you look upon a potential increase in God’s blessings in your life can guide you in how you think of responding to God’s blessings by way of your offerings.”

That was someone else’s response to a question like yours. Here is my response. There is no right or wrong answer to your question. New Testament followers of the Lord enjoy freedom from the Old Testament ceremonial laws, including laws concerning tithes (10%).

While you and I have freedom from those laws, it is not as though God does not provide any guidance for us. He does. He speaks of giving back to him in proportion to our income (1 Corinthians 16:2). Planning and giving back to the Lord based on a percentage of our income is definitely a scriptural approach. In essence, the Old Testament tithe has been replaced by ___%. New Testament followers of the Lord are free to fill in the blank. And if you desire to fill in the blank with a “10,” you can use that number in relation to your gross income or net income.

Recognition that “our” money belongs to God (Psalm 24:1; Haggai 2:8) and gratitude for our salvation (Romans 12:1) provide good reasons for proportionate giving that is generous and cheerful (2 Corinthians 9:7).

The value of a percentage-based approach to giving is that it enables the giver to manage the fluctuations of income and still follow a plan for giving back to the Lord.

God bless your management of his blessings!