This post is in a series called Practical Questions on Tithing. To see all my articles on tithing, click the link: Articles on Tithing.
Today’s article is written mostly for the person who has decided that they want to make tithing a part of their financial life and need some help thinking through the practical implications of that decision.
Should I Tithe on Pre-tax or Post-tax Income?
My initial response is that it doesn’t matter as long as your heart is in the right place. I don’t believe that God is somehow going to hold back his blessings until you cross a magical threshold. However, the principle in the Bible seems to be that you give a tithe from your income or in some cases your wealth.
Therefore, when I get asked this question, I usually respond with one of two questions.
- What kind of income does the government consider your income?
- When you think of how much money you make (hourly wage, salary) what number do you use?
You see, when we use the word income, we all really know that it’s pre-tax dollars, but we also know that if I tithe on pre-tax dollars, then in a sense I’m tithing off money that I never saw, but you know what, the US government already knows that and is willing to give you some of that money back as a tax deduction!
Yes, computing a tithe off pre-tax dollars means you will be giving more, but it’s not about the quantity as much as it is about the principle and the heart. If you agree with the idea of percentage-based giving, then use your pre-tax income as your basis. If you don’t want to give 10% of that amount, be honest with yourself and choose a different number, but if the principle is to give based on your income, you already know what income means.
Is it okay to tithe less than 10%?
Okay, so I just said that if you want to give less than 10%, you should admit it and choose a different number, so I clearly think it’s “okay” to give less than 10%, but let me encourage you not to use the word tithe for that.
You see, the word “tithe” means tenth. The Bible uses the word tithe to mean tenth. Churches sometimes use the word “tithe” to mean “the regular amount I give the general fund” and “offering” to mean “whatever other amount I give to the church.” I don’t use those words that way. I use the word “offering” to refer to anything you offer, and I use the word tithe to refer to the giving of a tenth part of your income.
Most of that is because I am a word nerd and like precision in my language, but it’s also because I’m a Bible nerd and like to be precise about the teaching of the Bible.
The Bible uses the word tithe when it is talking about 10%, so that’s the only time we should use it.
However, there’s one more thing I want to say about this. The only reason someone asks this question is if they want to feel comfortable giving less than 10%. My response to that is what I said in the first post in this series of posts. There is no law commanding the Christian to give 10%, but there is also no biblical principle of any giving that is smaller than 10%. The smallest kind of regular giving mentioned in the Bible is 10%, so if you want your giving to be less than 10%, fine with me. I won’t judge you or tell you you are sinning, but if you want your giving to follow the biblical pattern, you will make 10% your personal minimum standard.
You are free to choose whatever percentage you want… just don’t call it a tithe if it’s not a tenth.
What if I can’t afford to tithe?
This next sentence is going to hurt.
If you can’t afford to return to God a full 10% of your income, it means you don’t understand the meaning of the word “afford.” You see, the word afford means you understand how much money comes into your life, and you structure your life to properly use that money. It may very well be that you can’t afford your house, your car, your cell phone, or even that you can’t afford to live on your own. Those are things you can’t afford, but tithing is a different category entirely.
You see, tithing isn’t a responsibility I have with the money I get; no, the tithe isn’t even my money at all. The biblical precedent of the tithe is that God has provided and will provide all that we need, and he, the provider, is the one who asks for the first 10% back. Therefore, if I have lived in such a way that I need to use some of the first 10% for myself, then I am living beyond my allotment… I am living beyond my means… I am going into spiritual debt.
Debt. That’s interesting. In most of the cases I encounter, if someone can’t afford to give 10% back to God, it’s usually because they have amassed an amount of debt or other financial obligations that have enslaved them to their bills.
People in that position are forced to look at their money upside down. They first look at all their financial obligations and then they look at their income saying, “How will I manage this month?” That’s upside down. The right way to look at your finances is to start with the amount of money you have and say, “What should I do with it this month?” If you come to the end of the month and you still have bills but you don’t have cash, it’s simply because you tried to do too much.
Let me give you a practical exercise:
- Compute your total income for the last month.
- Multiply it by 90%.
- Look at that number and say these words: “That’s the amount God wanted me to live on last month. How did I do?”
I hear some of you saying, “Well, Jeff, that’s not realistic. You don’t know my situation. My bills claim more than 100% of my pay, and I’m struggling paycheck to paycheck juggling my bills and postdating checks just to keep the lights on!”
This next sentence is going to hurt.
You have obligated yourself to some things that God doesn’t have in mind for you.
Try this exercise:
- Compute your total income for the last month.
- Multiply it by 90%.
- Look at that number and say these words: “This is what God wants me to live on. What changes do I need to make in my life to bring my life in line with God’s plan for me?”
Yes, you might need to relocate, you might need to get serious about finding a new job, you might need to cancel your cable, you might need to get a different phone plan, you might need to stop eating at restaurants, you might need to get a roommate, but in the process, you just might discover that living in line with God’s plan for you brings amazing benefits.
As a final practical suggestion, if you can’t figure out how you are overspending, you need to meet with a trusted financially-minded person who can help you make some strategies for getting your financial life back in order.
Can I split my tithe up between multiple agencies?
You can, but I don’t recommend it.
If we take the principle of the tithe seriously, the most fundamental truth about it is that the first 10% is not my money. Therefore, it stands to reason that I shouldn’t be the one to make decisions about how it is used.
Making Decisions About the Tithe
There is actually one kind of decision that God says a tither should make regarding their tithe. It shows up in Deuteronomy 14:
(22) Be sure to set aside a tenth of all that your fields produce each year. (23) Eat the tithe of your grain, new wine and olive oil, and the firstborn of your herds and flocks in the presence of the LORD your God at the place he will choose as a dwelling for his Name, so that you may learn to revere the LORD your God always. (24) But if that place is too distant and you have been blessed by the LORD your God and cannot carry your tithe (because the place where the LORD will choose to put his Name is so far away), (25) then exchange your tithe for silver, and take the silver with you and go to the place the LORD your God will choose. (26) Use the silver to buy whatever you like: cattle, sheep, wine or other fermented drink, or anything you wish. Then you and your household shall eat there in the presence of the LORD your God and rejoice. (27) And do not neglect the Levites living in your towns, for they have no allotment or inheritance of their own.
— Deuteronomy 14:22-27 NIV
In this passage, God is telling the tither that for convenience sake, he can sell his firstfruits in his hometown to convert it to money, travel to the Temple, then buy whatever he wants, and give that as the tithe. The reason for this is clear: the giving of the tithe was supposed to be a celebratory moment that the giver and his family enjoy in the presence of the LORD with the Levites, foreigners, and needy people.
But there is one very important thing to notice. Even though the tither can purchase “whatever you like” the “whatever” is limited to food. The tither can’t use the tithe to buy horses, houses, tableware, musicians, or decorations. The tithe can’t be used for an extravagant party. You see, if the party could be extravagant with golden goblets and fancy buildings and costly decorations, then it could be easily consumed by one family in one party, but if the tithe is converted to food (even if you get to pick whatever food you want), it will be way too much food for one family and one party. It will have to be a massive celebration with many leftovers that will bless many, many people.
I apply this passage in my own life this way: Every single Sunday, I experience a large celebration moment with my family and many others. It’s a party I call a worship gathering, and even though it doesn’t always involve food, that party has costs associated with it that the ancient people didn’t have. Therefore, I give my entire tithe to the people who throw that party… my church.
I have the freedom to choose what kind of party I have by choosing which church I join, and I have the joy of participating in the party, but I don’t have the freedom to determine the details of how the money is spent.
Giving my Tithe to my Church
There’s one more thing to notice about the ancient tithing practice. God instituted the tithe when there was only one agency to receive the tithe: the Levites.
(23) It is the Levites who are to do the work at the tent of meeting and bear the responsibility for any offenses they commit against it. This is a lasting ordinance for the generations to come. They will receive no inheritance among the Israelites. (24) Instead, I give to the Levites as their inheritance the tithes that the Israelites present as an offering to the LORD. That is why I said concerning them: ‘They will have no inheritance among the Israelites.’ ”
— Numbers 18:23-24 NIV
Today, it appears there are many agencies. You have missions organizations, you have parachurch organizations, you have agencies that are spiritual in nature but not connected to any particular church, and of course you have churches, but then you also have all the individual ministers who live by raising their own support.
It’s easy to see this current landscape and decide that the Levites of old are divided among all these different people and organizations today and that it makes sense to diversify my tithing even as I should diversify my investments!
However, it’s important to notice that even though all these agencies are doing good things and even though all the individual ministers are doing good things, there is only one agency on the planet that was actually instituted by Jesus. It’s called the church.
Therefore, I’m personally convinced that the church organizationally fills the same role as the ancient Levites, and that’s one more reason why I give my first 10% entirely to my local church. My family has decided to support other missionaries and agencies also, but that support is in addition to our tithe.
Final Thoughts about Tithing
- If you don’t tithe, I do not believe you are in trouble with God because of the money. You might be in trouble with God because of the condition of your heart and your relationship to Jesus, but not because of your money.
- If you don’t give a full 10%, I don’t think you need to be kicked out of fellowship or even made to feel guilty. God is giving you the freedom to make that call regarding your life, but I still think it’s possible that you will be missing out on something God has planned for you.
- If you spread your tithe around, I won’t track you down, but I don’t understand the Bible to be giving me that kind of freedom in distributing my tithe.
- If you do tithe, please remember that tithing is not an obligation but an expression of gratitude. God graciously and intentionally gives us more than we need, and we recognize his provision by gratefully returning the first portion to him. In doing this we affirm that we rely on him and not his blessings.
- Finally, for me and my family, we give a minimum of 10% of our gross income to our church’s general fund and then in addition, we give extra gifts to the church for special projects and financial support beyond that to missionaries and other agencies as well.
Leave a Reply