p. 892 | Gospel Finance-No 9 by E. K. Slade

Review and Herald Publishing Association · Takoma Park Station, Washington, D. C. · Sep 18, 1913

Gospel Finance—No 9

By E. K. Slade

How Should the Tithe Be Computed?

E. K. SLADE

Many questions arise as to the proper way to determine what one's tithe should be or just what is to be counted as an income on which tithe is to be computed. Varied and vague ideas have been advanced which in some cases have led to confusion and discouragement. We have known of teachings on this point advocating the computation of tithe on certain transactions that would be a mathematical impossibility.

The Bible outlines our duty in this matter only in general terms, dealing with fundamental principles. The binding obligation and the sacredness of the requirement are clearly declared as well as the blessing or curse resulting from obedience or disobedience. That small items are to be taken into account is made evident by Christ's approval of the Pharisaical exactness in tithing the mint, cummin, and anise. This is where many fail. Any ordinary conscience will require an exact account of the smallest items in a financial settlement between man and man, but many professed Christians seem satisfied to adopt a most careless and inaccurate method of keeping and settling accounts with the Lord. The Bible teaching on this point clearly indicates that God requires honesty, accuracy, and liberality of his children. Anything short of this would rob the plan of its true purpose in the building of character.

If in all our churches each member would be honest and exact in his accounts and in the payment of a full tithe, we should see a large increase in our tithe receipts and a decided change in the spirituality of the churches. With many it has been a practise to hand in an even sum of money from time to time with a request that it be credited as tithe, while it does not represent one tenth of the income and has not been based upon an accurate account. Such a course may serve to soothe a troubled conscience, but it comes far short of satisfying God and serving his purpose in the plan. Many have treated this matter lightly and with laxness while consoling themselves with the thought that they are tithe-payers. As long as such laxness exists in our churches, the call for reform in this requirement will be heard.

This question of the proper and honest computation of the tithe especially relates to two classes. There are those who are conscientious and faithful, but who are in doubt and perplexity to know just what is required in certain transactions. With them it is a question of

duty not to be disregarded when understood. The other class is composed of those who fail to compute on a correct basis because they are not conscientious in the matter and do not keep a correct account, but pass in what they choose to call tithe, from time to time. From this class are those who lapse into much irregularity and failure entirely in tithe-paying, and who allow debts and private affairs to interfere with their duty to God. There is help for this class but more hope for the former.

It is in the purpose of God that we should benefit from working out what we believe to be right in this matter of computing tithe. It is left to the individual to do what he thinks is required. No man is to say just how another is to compute tithes. Words of inspiration on this point are very clear. “Of the means which are entrusted to man, God claims a certain portion—a tithe; but he leaves all free to say how much the tithe is and whether or not they will give more than this.”—“Testimonies for the Church,” No. 31, page 145.

“As to the amount required, God has specified one tenth of the increase. This is left to the conscience and benevolence of man, whose judgment in this tithing system should have free play.”—Id., Vol. III, page 394.

These words come with encouragement to the conscientious class, for they reveal the fact that God designs that we shall work out the problem in such a way as to rebuke selfishness and grow in benevolence. The temptation to be niggardly and dishonest is to be met in the strength of God and overcome by practising liberality. Where doubt exists as to what is really required it is stated, “In determining the portion to be given to the cause of God be sure to exceed rather than fall short of the requirements of duty.”

This arrangement is another evidence of divine wisdom in the plan. Man's benevolence is constantly to be brought into exercise. His decisions and practises in the computation of tithes will give ample opportunity for rebuking covetousness and cultivating liberality. There are those who pay a “liberal” or “honest” tithe based upon the principles set forth above. This class is found devoted and faithful and loyal to all branches of the work. Those who permit covetousness to govern them in their computations are inviting defeat to themselves as well as to the cause.