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Review and Herald Publishing Association · Washington, D. C. · Feb 2, 1911

FromReview and Herald, Vol. 88, No. 5.

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Increase or Income

By Chas. Thompson

MANY are perplexed in the payment of tithe, whether it should be a tithe of the increase or of the income.
The Standard Dictionary defines the word income as follows: “The amount of money coming to a person or corporation within a specified time or regularly (when unqualified, annually), whether as payment for service, interest, or profit from investment; revenue.”
Increase (the verb) is defined thus: “To become greater, as in bulk, quantity, or number; grow or advance in value, power, or force; be added to or aggravated; multiply; wax;” (the noun) “that which is added; that by which anything is augmented.”
A man’s increase is understood to mean the amount he has this year, more than last year. It is a surplus, what is left after his necessary expenditures for the year have been deducted. All can readily see that this may differ very materially from his income.
Income is a person’s salary, or what “comes in.” A man may have a liberal salary, and yet have no increase of wealth. This is true of many. Two persons may have an equal amount of income, and at the end of the year, one may have saved from his earnings an increase, while the other has no increase. The one may have no increase because of large necessary expenses, or through extravagance, while the other has an increase, because his necessary expenses have been small, or he has been economical.
All can readily see that, should we pay upon our increase, one would be obligated, and the other would not. The extravagant man or woman would be free from paying tithe, while the frugal and economical must give the Lord a tenth of his savings. But if payment is made on the income received, the responsibility falls equally upon both. Therefore, as God’s requirements are just and equal, he requires a tenth of the income.
The Saviour said the Pharisees, who were so strict in tithing that they did not overlook the mint, anise, and cumin, did right in the matter; and surely if a proud, bigoted, hypocritical Pharisee should pay his tithe, and that upon his income, those who believe that the end of all things is at hand should do so.
The Lord did not institute the tithing system because he was in need of money; but knowing the nature of man, he commanded it to help us. In the faithful performance of this duty, there is a great blessing.
CHAS. THOMPSON.