Wednesday 18^th January: Tithing on the Gross or the Net Income?  

Do we tithe before or after tax deductions in other words on our gross or net income?  

Self-employed/business owners may tithe on actual profit taking into account  

The majority of SDAs tithe on gross income in accordance with General Conference Tithing Principles and Guidelines published in 1990 which state ‘Tithe should be computed on the gross amount of a wage or salary earner’s income before legally required or other employee authorised deductions. This includes federal and state income taxes which provide for services and other benefits of responsible citizenship. Contributions to Social Security may be subtracted – See Guideline 111-F.” 

A: The widow’s situation was destitution before Elijah came to her. God instructed Elijah to go to Zarephath where He had commanded the widow to give him food and drink to sustain him. On arrival, Elijah asked the widow for bread and water. She replied ‘As the Lord thy God liveth, I have not a cake, but an handful of meal in a barrel, and a little oil in cruse…’ The widow planned to use all she had to make a last meal for herself and her son. Elijah told her to do that but to make him bread first because the Lord God of Israel says, ‘The barrel of meal shall not waste, neither shall the cruse of oil fail, until the day that the Lord sendeth rain upon the earth.’ God had promised what the widow had would last until he sent rain. (1 Kings 17:9-16) From this account, we can learn when we obey God by being faithful with what we have He promises to provide.  

The poor widow passed the test of faith.  

A: The past and future lessons this quarter can be used to explain the blessings that come from giving tithe to someone who has never given tithe. Examples from the Old and New Testaments and famous modern tithers (e.g., Kellogg family brand) who have attained success in their endeavours illustrate how blessed it is to tithe. Those blessings are:  

• God’s promise to bless abundantly more than we’re able to receive. (Malachi 3:10) 
• Provision no matter the circumstances as in the story of the poor widow when he promised to provide in the time of drought. (1 Kings 17:9-16) 
• Protection from harm and loss. God will rebuke the devourer. (Malachi 3:11)  
• Fruitfulness and success (Malachi 3:11) 

Returning tithe strengthens your faith by trusting God with what we give especially if we’re in a time of struggle or financial hardship.