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Pacific Press Publishing Company · Oakland, California · Jan 13, 1904

FromSigns of the Times, Vol. 30, No. 2.

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1461.—Paying Tithes.

Will you please explain the basis on which the tithe is reckoned? The Bible seems to indicate that it is to be paid on the increase. Is this to be understood as the net increase, after all expenses are paid? P. H.
The tithe is to be paid on one’s income, from which should be deducted the expenses incurred in acquiring it outside of one’s own labor. To illustrate: Mr. Brown rents a farm for which he pays $500; he hires one man and a girl a portion of the time for which he pays $500. His gross income from the farm is $1,500. His tithe would not be $150, a tenth of $1,500; but $50, a tithe of the income after expenses apart from his own labor are deducted. The estimated living expenses of his regular family ought not to be deducted, for in such case he does not stand equally with his brother in rendering to the Lord His due. The man who works for a salary (and there are many such we know) pays tithes on all he receives, and from the nine-tenths pays house rent and all other living expenses. The safest way is to be sure and render to the Lord all His own, as you would wish others to do by you if you gave them all and required a tenth in return. It pays, and we speak of an experience of years, to be in partnership with God, not from a mere sordid or commercial investment in tithe-paying; nor is it any particular credit to us that we have rendered unto the Lord His own; but it is good to know that we are, by His grace, in harmony with His plan, and therefore all His precious promises are ours. Mal. 3:10-12. How much better are God’s laws of time and means for His worship and cause than all the substitutes and questionable devices of men.