Tithing the Income

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Review and Herald Publishing Association · Takoma Park Station, Washington, D. C. · Apr 27, 1911

FromReview and Herald, Vol. 88, No. 17.

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Tithing the Income

“Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year.” Deut. 14: 22. It is the seed’s increase that is to be tithed. We are to tithe what is produced from the seed we sow. The increase of the seed is the income of the sower. To illustrate: A farmer sows twenty bushels of wheat in his field, and at the end of the year reaps two hundred bushels. This two hundred bushels is the increase of the seed, and should be tithed, after deducting, of course, certain necessary expenses which may have been incurred in either planting or harvesting the crop.
A man plants a bushel of potatoes, and digs ten, twenty, or more bushels. The seed has increased to this amount, and he should tithe it. The Lord’s portion comes first, and we are to live, buy clothing, pay tuition for our children’s schooling, etc., from what is left.
We must not confound the increase, or production of the seed we sow, with what we have at the end of the year. A man might have a bountiful crop, an abundant increase from the seed sown, and have no surplus at the end of the year.
The word translated increase in the text in question, is defined by Dr. Young, in his Analytical Concordance, as fruit, making the text read: “Thou shalt surely tithe all the fruit of thy seed.” The Germans render it: “Thou shalt tithe all the income of thy seed.” The Italian rendering is: “All the return of thy seed.” Therefore, this text, rightly understood, in no way contradicts Lev. 27: 28-30; 2 Chron. 31: 4-6; Num. 18: 21, and others, which call for a tithe of all seed, fruit, herd, and flock.
The Lord makes rich promises to those who are faithful in returning to him his own. “Thy barns shall be filled with plenty,” he declares, “and thy presses shall burst out with new wine.” Prov. 3: 9, 10. “I will rebuke the devourer for thy sake. . . . And all nations shall call thee blessed.” Mal. 3: 11, 12. May God help all to be willing to bring all the tithes into the storehouse, that there may be meat in the Lord’s house.
CHAS. THOMPSON.