Tithing on Gross vs Net: Honoring God First

You should calculate your tithe based on your gross income, which represents the first and best of all your increase before any other claims are metT29 125.1+1. This principle of giving God the "first-fruits" of all your increase ensures that His requirements receive priority over every other obligation Proverbs 3:9RH December 26, 1882, par. 16+1.

The Principle of Gross Income

Tithing should be applied to your entire income, understood as the gross amount before separate parts are taken outNWAD GROSS.13.

• The First Appropriation: Of all income, the very first appropriation should be made to GodT29 125.1.

• Full Increase: A tithe is exactly one-tenth of the increase of your property or earningsARSH November 29, 1864, page 1.20.

• Avoiding Deductions: It is a mistake to pay all other claims first and only give to God from what remainsRH December 26, 1882, par. 16.

• The Lord's Reserve: The tenth is holy and belongs to the Lord; withholding it is considered robbery Leviticus 27:30RH January 17, 1907, par. 9+1.

Systematic and Faithful Figures

Using the gross amount ensures that you are striking "true and faithful figures" in your stewardshipKC 156.2.

• Immediate Action: When you receive any part of your income, your first duty is to set the tithe aside in a place by itselfHDTG 50.2.

• No Substitutions: You should not attempt to improve on God’s plan by inventing makeshifts or averaging up good impulses to offset what He requiresKC 156.2.

• Honoring the Contract: Those who use their tithe to cancel personal debts or for selfish uses are considered to have committed a breach of trust13LtMs, Ms 150, 1898, par. 20.

Blessings of Faithfulness

While it may seem that giving a full tenth of your gross income would lead to poverty, the opposite is true for those who love GodRH September 10, 1889, par. 10+1.

• Spiritual Prosperity: If all tithes flowed into the treasury as they should, God would multiply blessings tenfold and keep the channel between Him and man openT29 125.1.

• Divine Protection: God promises to rebuke the "devourer" for the sake of those who are faithful in their tithes and offerings Malachi 3:11RH September 10, 1889, par. 10.

• Moral Perception: Being faithful in these "least" things develops a character that will be faithful in greater responsibilities Luke 16:1013LtMs, Ms 150, 1898, par. 20.

By rendering to God the tenth of your total increase, you acknowledge Him as the owner of all your substance and yourself as His stewardRH January 17, 1907, par. 9+1. This act of faith honors the Lord with the "first-fruits" and ensures that His work is sustained throughout the world Proverbs 3:9HM June 1, 1893, par. 1+1.