Tithing: A Deep Dive into Its Principles and Application

Tithing: A Deep Dive into Its Principles and Application

Tithing, a practice that has been integral to many religious traditions, involves contributing a voluntary 10% portion of one's income for charitable purposes or as a religious tax to support the church. This concept, deeply rooted in scripture and religious teachings, has evolved in its interpretation and application over time. To understand tithing comprehensively, we must explore its various facets, including income, interest, surplus, and properties, as well as its historical and scriptural foundations.

Defining Key Terms

Before delving deeper, it is essential to clarify the definitions of key terms related to tithing:

• Tithing: Contributing a tenth part of one's income voluntarily for charity or as a tax to support the church.
• Income: Money received from work, business endeavors, or profits from investments.
• Interest: A legal claim on a share of something, often tied to returns on invested capital.
• Surplus: An amount exceeding what is necessary or used; excess.
• Properties: Belongings, especially real estate, including the right to own them and their various attributes.

Church clergy have instructed believers to tithe 10% of their annual interest and surplus properties. However, this directive raises questions about the specifics of tithing, such as whether it should be based on pre-tax or after-tax income, and how losses in business or investments should be factored in. Additionally, it brings up the issue of whether tithing should only be considered after covering expenses.

Scriptural Foundations of Tithing

To address these queries, it is essential to turn to scripture. In Malachi 3:8-10, it is clear that people are called to give, although the exact amount is not specified:

"Will a mere mortal rob God? Yet you rob me. But you ask, ‘How are we robbing you?’ In tithes and offerings. You are under a curse—your whole nation—because you are robbing me. Bring the whole tithe into the storehouse, that there may be food in my house. Test me in this,” says the LORD Almighty, “and see if I will not throw open the floodgates of heaven and pour out so much blessing that there will not be room enough to store it."

In Leviticus 27:30-33, the sacred nature of the tithe is emphasized, demanding a fifth of its value if redeemed. The tithe is described as holy to the Lord, with no room for picking out the good from the bad or making substitutions:

"A tithe of everything from the land, whether grain from the soil or fruit from the trees, belongs to the LORD; it is holy to the LORD. Whoever would redeem any of their tithe must add a fifth of the value to it. Every tithe of the herd and flock—every tenth animal that passes under the shepherd’s rod—will be holy to the LORD. No one may pick out the good from the bad or make any substitution. If anyone does make a substitution, both the animal and its substitute become holy and cannot be redeemed."

Several other verses in the Bible also allude to tithing:

• Genesis 14:20: "Then Abraham gave him a tenth of everything."
• Genesis 28:22: "All that you give me I will give you a tenth."
• Deuteronomy 26:12: "When you have finished setting aside a tenth of all your produce in the third year, the year of the tithe."
• Proverbs 3:9-10: "Honor the LORD with your wealth, with the firstfruits of all your crops; then your barns will be filled to overflowing, and your vats will brim over with new wine."
• 2 Corinthians 9:7: "Each man should give what he has decided in his heart to give, not reluctantly or under compulsion, because God loves a cheerful giver."
• 1 Corinthians 16:2: "On the first day of the week each of you should set aside a sum of money in keeping with his income, saving it up, so that when I come no collections will have to be made."

Interpreting Tithing Today

From these scriptures, it is evident that tithing is a divine directive intended to further God's kingdom on Earth. It requires setting aside one-tenth of one's possessions, whether they are derived from the land or from one's flock. However, the term "income" is notably absent, leaving room for interpretation.

The distinction between income and other forms of gain, such as wage, becomes apparent. While income refers to money received in return for work, business, or investments, wage pertains specifically to compensation for labor. The practice of giving one-tenth of annual income or wage is considered a man-made command, as it diverges from the biblical emphasis on products of the land and flocks.

The absence of the word "wage" in biblical references and the focus on agricultural products and possessions lead to the conclusion that "everything" encompasses homes, possessions, monies, and investments. Joseph Smith's guidance reinforces this idea, urging believers to give from their surplus, properties, and interest, without mentioning income.

Practicality also plays a role in interpreting tithing. It may not be practical to give one-tenth of everything, as assets and investments fluctuate annually. Unrealized gains and losses, common in the stock market, should not be included—only realized gains and losses, and after taxes have been paid to the government.

The Role of Taxes in Tithing

This raises the question of taxes, which are imposed by the government as compulsory payments for its support. Jesus Christ's teachings in Matthew 22:21 emphasize the duty to pay taxes to Caesar, aligning with Article of Faith #13's principle of obeying and sustaining the law:

"So give back to Caesar what is Caesar’s, and to God what is God’s."

In light of these considerations, a suggested tithe equation is as follows:

Gross Income – Taxes = Net Income Investments + Realized Gains – Realized Losses = Net Realized Gains or Losses Net Income + Net Realized Gains or Losses = Net Gain (Interest or Surplus) x 0.10 = Tithe

Business gains or losses should be factored in, including additional income from the business, while investments that affect personal assets should be realized as net gains or losses. Each year should be viewed independently without carrying forward gains or losses from previous years.

Historical Context of Tithing

Tithing has been practiced for centuries, with roots tracing back to ancient civilizations. The concept of giving a portion of one's income or produce to support religious institutions and charitable causes was prevalent in many cultures. This practice was seen as a way to express gratitude, support the community, and ensure the sustainability of religious institutions.

In ancient Israel, tithing was an integral part of the socio-religious system. It was a means of supporting the Levites, who were responsible for the spiritual and religious duties of the community. The tithe was collected from agricultural produce, livestock, and other forms of wealth. This system ensured that the religious leaders could focus on their duties without the burden of seeking additional income.

The practice of tithing continued into the early Christian church. The New Testament provides numerous references to the importance of giving and supporting the church. While the specific practice of tithing 10% is less emphasized, the principles of generosity, support for the church, and helping those in need are recurrent themes. Early Christians were encouraged to give generously and cheerfully, reflecting their faith and commitment to the community.

Theological Basis for Tithing

The theological basis for tithing is rooted in the belief that everything we have comes from God. Tithing is seen as an acknowledgment of God's sovereignty and a way to express gratitude for His blessings. It is also viewed as a means of supporting the work of the church and furthering God's kingdom on Earth.

The Bible provides numerous examples of tithing and giving. In the Old Testament, Abraham's tithe to Melchizedek and Jacob's vow to give a tenth of everything he received are notable examples. The Mosaic Law also includes detailed instructions on tithing agricultural produce and livestock to support the Levites and the work of the Tabernacle.

In the New Testament, Jesus emphasizes the importance of giving and supporting those in need. While the specific practice of tithing 10% is not explicitly mentioned, the principles of generosity and support for the church are clear. Jesus commends the widow who gave all she had, highlighting the value of sacrificial giving.

Practical Considerations in Tithing

Practical considerations play a significant role in how tithing is practiced today. These considerations include determining the basis for tithing (pre-tax or after-tax income), accounting for business and investment gains and losses, and addressing the impact of taxes.

1. Pre-Tax vs. After-Tax Income: One of the common questions regarding tithing is whether it should be based on pre-tax or after-tax income. Some argue that tithing should be based on gross income, as this reflects the total blessings received. Others contend that tithing should be based on net income, as taxes are a compulsory payment and not part of disposable income. The decision often depends on personal conviction and interpretation of scriptural principles.
2. Business and Investment Gains and Losses: Another consideration is how to account for business and investment gains and losses. For individuals with fluctuating incomes, such as business owners and investors, it may be practical to tithe based on net gains after accounting for expenses and losses. This approach ensures that tithing reflects actual financial capacity and avoids undue burden during lean periods.
3. Impact of Taxes: Taxes are a significant consideration in tithing. As taxes are compulsory payments to the government, some argue that tithing should be based on net income after taxes. This approach recognizes the legal obligation to pay taxes while ensuring that tithing reflects disposable income. Jesus' teaching to "give to Caesar what is Caesar's and to God what is God's" supports this perspective.

Personal Reflection on Tithing

For me and my household, tithing is a reflection of our commitment to God and our gratitude for His blessings. After careful consideration of scriptural teachings and practical implications, we have concluded that tithing should be based on net income after taxes and realized gains or losses from investments. This approach ensures that our giving is both generous and sustainable, reflecting our capacity and commitment.

Our suggested tithe equation is:

Gross Income – Taxes = Net Income Investments + Realized Gains – Realized Losses = Net Realized Gains or Losses Net Income + Net Realized Gains or Losses = Net Gain (Interest or Surplus) x 0.10 = Tithe

This approach recognizes the importance of supporting the church and furthering God's kingdom while being mindful of practical financial considerations. It ensures that our tithing is consistent with scriptural principles and reflects our genuine commitment to God.

Conclusion

Tithing is a multifaceted concept with deep roots in scripture, historical practices, and religious teachings. It involves setting aside a portion of one's income or possessions to support the work of the church and further God's kingdom on Earth. While the specifics of tithing can vary, the underlying principles of generosity, gratitude, and commitment remain constant.

Scriptural teachings provide a strong foundation for tithing, emphasizing the importance of giving and supporting the community. From the Old Testament instructions on agricultural tithes to the New Testament principles of cheerful giving, the Bible underscores the value of generosity and support for the church.

Practical considerations, including the basis for tithing, accounting for business and investment gains and losses, and the impact of taxes, play a significant role in how tithing is practiced today. These considerations ensure that tithing is both sustainable and reflective of one's genuine capacity to give.

For my household, tithing is a reflection of our commitment to God and our gratitude for His blessings. By carefully considering scriptural teachings and practical implications, we have concluded that tithing should be based on net income after taxes and realized gains or losses from investments. This approach ensures that our giving is both generous and sustainable, reflecting our capacity and commitment.

In conclusion, tithing is a divine directive that underscores the importance of generosity, gratitude, and commitment. By adhering to these principles and balancing scriptural guidance with practical considerations, we can fulfill the divine directive of tithing and further God's kingdom on Earth.