Untangling the Tithe

“Honor the Lord with your wealth and with the firstfruits of all your produce.”
Proverbs 3:9, ESV

“God prospers me not to raise my standard of living, but to raise my standard of giving.”
Randy Alcorn

“A man there was, tho’ some did count him mad, The more he cast away, the more he had.”
John Bunyan

“Earn all you can, save all you can, give all you can.”
John Wesley

Tithing is the faithful act of giving a tenth of one’s income to the church. For many Christians, it is a non-negotiable practice rooted in biblical teachings. But for others, the whole concept can feel murky. What exactly are we supposed to tithe on nowadays? Is it just income from employment, or do investment profits count too? What about the money made from selling a home or other assets? And should we calculate the tithe from our gross income or what is left after taxes? If your head is spinning just thinking about all the potential scenarios, you are not alone. Properly applying the ancient principle of tithing to our modern financial realities is enough to leave anyone puzzled. That is why we are hitting the reset button and going straight to the source, the Bible itself, to shed some light on this sensitive and significant topic.

An Agricultural Origins Story
To understand tithing, we need to go back to its origins in the Old Testament. During those times, the children of Israel were essentially an agrarian society, so the tithe revolved around crops and livestock. As spelled out in Numbers 18:21, God instructed the Israelites to give a full tenth of their produce and herds to the Levitical priests who conducted the ministry: “To the Levites I have given every tithe in Israel for an inheritance, in return for their service that they do, their service in the tent of meeting” (ESV). This passage makes it crystal clear that tithing was not some optional thing, it was a divine command, belonged to God and thus holy (Leviticus 27:30). The Israelites were not just encouraged to give if they felt like it; tithing was an obligation and the key to supporting those who devoted their lives to religious service. But it did not stop there. The Israelites were also instructed to give a second tithe each year to be kept and spent on celebrating feasts and enjoying themselves (Deuteronomy 14:22-27). And every third year, this second tithe was given to the Levites and the poor among them (Deuteronomy 14:28-29). Put together, the verses suggests that tithing was more complex than a single 10% figure. From the get-go, biblical tithing was not just about funding the priestly class, it was a system designed to tackle poverty and bring joy through shared feasting too.

Calculating the Cut in Context
With that background set, let us dive into how the nitty-gritty of calculating the tithe looked in those ancient days. As you can probably guess, this was a pretty straightforward exercise for the agriculturally-based Israelite society. Deuteronomy 14:22 puts it this way: “You shall tithe all the yield of your seed that comes from the field year by year” (ESV). So if your crops yielded 1,000 bushels of grain that year, 100 bushels was set aside as the tithe. If your livestock yielded 10 newborn calves, then the priests received one of those calves as the tithe. Seems simple, right? But let us be real, most of us today are not deriving our income from acres of wheat fields or herds of cattle. We are earning wages from jobs, investments, businesses, and other modern income streams. So does the timeless principle of tithing still apply to us, and if so, how should we be calculating it?

Applying Ancient Truths Today
While the Old Testament instructions around tithing were certainly focused on agricultural contexts, most Christian scholars believe the core principle remains relevant for contemporary believers. After all, Paul reminds us in 1 Corinthians 9:14 that “the Lord commanded that those who proclaim the gospel should get their living by the gospel.” In Luke 10:7, Jesus instructs His disciples: “And remain in the same house, eating and drinking what they provide, for the laborer deserves his wages. Do not go from house to house” (ESV). Deuteronomy 25:4 also echoes this principle, “You shall not muzzle an ox when it is treading out the grain” (ESV), and Paul quotes this in 1 Timothy 5:17- 18. In other words, churches still need financial support from the followers of Christ, that has not changed. If we accept that tithing is still a biblical obligation, the next step is figuring out what exactly constitutes our personal “yield” from which the tenth should be calculated. For many, the logical solution is to define one’s annual gross income as the modern equivalent of agricultural “yield” and to tithe 10% of that total amount. So whether you are paid an annual salary of $75,000 or earn $125,000 from your business, the tithe would be $7,500 or $12,500 respectively. This guides people to “tithe off the top” before taxes, bills, and personal expenses. However, others interpret “yield” or “income” as more narrowly defined. For instance, only your net earnings after taxes and deductions for health insurance, retirement savings, etc. The argument here is that these are not truly part of your disposable “increase” for the year. Using the previous examples, a $75,000 salary could translate to a $50,000 net income after taxes/deductions, pointing to a tithe of $5,000 rather than $7,500. Amid this divergence in approaches, there is no universal consensus on what counts as “tithing income” in our modern context. Ultimately, it comes down to your personal convictions and understanding of Scripture. The bottom line is that tithing should be done with intentionality and an attitude of generosity and not flippantly or legalistically.

The Attitude That Matters
At the end of the day, while all the calculation nuances around tithing can lead to frenzied debate, it is crucial not to miss the forest for the trees. More than anything, God desires a heart of willingness and sacrifice when it comes to our giving. In 2 Corinthians 9:7, Paul highlights this truth: “Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver” (ESV). The deepest purpose of tithing is not just checking a box or throwing some spare change in the bucket, it is an opportunity to joyfully support the spread of the gospel through generosity. Let us not forget that the Jewish tithe system involved multiple layers, not just a one-time annual give and we would be remiss not to remember those in need and find ways to bless others through our generosity. The New Testament does not command a fixed tithe for believers. Jesus acknowledges the Pharisees’ strict adherence to tithing but emphasizes justice, mercy, and faithfulness as weightier matters (Matthew 23:23). Paul speaks of generous giving (2 Corinthians 9:6-7) but does not prescribe a percentage, further underscoring that the focus is not on rigid calculations but on a spirit of generosity. When you zoom out, perhaps the specifics of calculating the perfect modern-day tithe amount are not as critical as we may think. What seems to matter most is maintaining an open hand and a willing spirit, prepared to give freely and bountifully of the resources we have been blessed with, whether that is a strict 10% or something else altogether. As Paul reminds us: “It is more blessed to give than to receive” (Acts 20:35, ESV). So let us not get bogged down in financial technicalities at the expense of missing the heart behind biblical giving. Tithing is less about perfectly quantifying dollar figures and more about cheerfully reflecting the goodness of God through our generosity.

Dear reader, we could debate the finer points of tithing calculations until we are blue in the face, but that misses the entire purpose. Obsessing over whether to tithe on net or gross income, capital gains, or just salary is allowing the religious rulebook to overshadow the heart of generosity itself. The truth is, tithing is not about checking off a box or impressing others with your math skills. It is an opportunity for you to put skin in the game and joyfully invest your resources in what matters— spreading the good news of Christ and providing for others. Instead of getting tangled up in percentage points, take a step back and allow yourself to be challenged at a deeper level. Are you cheerfully and faithfully giving of your income? Or are you clinging tightly to what is “yours,” nickel-and-diming the Kingdom work while hoarding resources for yourself? Look within and ask if your heart is aligned with the spirit of generosity modeled by Christ. If not, it is time for a reality check. Pray over your financial situation, then decide on a percentage or amount that feels like a sacrifice worth celebrating, not a begrudging obligation. When you give with joy and open hands, you will realize tithing is not a burden; it is a privilege and a profound experience of trusting your heavenly Father’s provision over your own. Tithing is not about perfectly nailing a calculation, it is about fervently investing your life in the things of eternity, and that is where the joy is found.