For the last three months we have been reviewing the subject of our finances in the light of God and His Word. Whenever the Scriptures touch our wallets inevitably questions arise because we either do not understand the application of the Scriptures to our present circumstances or because, if they are so applied, it would make us accountable for our lack of obedience to them. In either case, however, we will endeavor to take the most asked question and lay this issue to rest so we can follow through with what God has called His people to do with regards to their finances.
Out of the gate, so to speak, is the question of “net vs. gross” in reference to the tithe. Are we to give to God our 10% on the basis of the total amount of what we make (gross) or just the amount that comes to us in our paychecks (net)? At the outset, we realize a fact that should be very apparent to the most astute Bible student. There was no such tax structure in the Scriptures as what we have in the United States and in most modern Western countries. That is to say, in the time of the Old and New Testaments, there was no such thing as “withholding of taxes” from one’s paycheck. When you engaged in trade of any sort, you took your product to a person or to the market and there sold it. Whatever your product gained for you as a price was your income. The same was true for your work for another individual or business. Thus, from your income which was in your power at the time you were paid, you then paid your taxes. You were also expected at that time to pay your tithes. Earlier we stated that in the Old Testament Law the total percentage of the tithes and taxes was 23 1/3% for the average Israelite. It would have been out of the their income that they would have been expected to have paid these required funds to the Lord (e.g. Leviticus 27:30; Deuteronomy 14:22) since in the Old Testament the government was a Theocracy, God-governed.
Moving forward in time to the present to apply this same principle, we now have a government that is not a Theocracy, but a democratic-republic which requires by law that taxes be withheld from one’s pay and then one is paid the remainder. Therefore, in our system, we only have power over the amount we get in our paycheck. This is the parallel to the income of the olden days of the product sold and the money gained as a result. It is then on the basis of this amount that is within our power to control that we base our tithe.
In the U.S., the average tax rate in 2006 was 20.6% according to The New York Times Business Section, June 1, 2010. As a matter of comparison (from Wikipedia) of European countries and their respective tax rates, it is apparent we in America are very blessed indeed:
Austria (43.4%), Belgium (46.8%), Bulgaria (34.4%), Czeck Republic (36.3%), Denmark (50.0%), France (46.1%), Germany (40.6%), Greece (33.5%), Hungary (37.3%), Italy (42.6%), the Netherlands (39.5%), Sweden (49.7%), Switzerland (30.1%), and the United Kingdom (39.0%).
Or you could live in Kiribati which has an astounding tax rate of 91.6%. Just as a sideline, the reason why our tax rate is lower than the European nations is because we rely on the free enterprise system to run our economy. The lower the taxes, the greater the ability of the people to generate the income necessary to fuel new jobs and creativity for future economic growth. The higher taxes of the European nations support their extensive social programs as part of their overall network and philosophy of general socialism that has been in effect for generations. Each nation requires more funds from its citizens to keep these social programs going, thus the taxes as well as the costs for the programs continue to increase.
In each of these countries, a believer in Christ is required to tithe according to Scripture. However, look at the difference there would be if you applied the gross vs. net argument to, say, a believer in America and one in Kiribati, while keeping in mind the requirement of Scripture to supply the needs of ones family as well (rf. I Timothy 5:8). If both believers made the equivalent of $100 total income, the American would have $20.60 taken out in taxes, thus leaving him with $79.40 in spendable income. If he applied the gross tithe theory, he would give $10.00 to his church, leaving him with $69.40 to supply the remaining needs of his family. If he used the net tithe theory, he would give $7.94, leaving with a remainder of $71.46 to fulfill his other obligations. For the American it doesn’t seem like a big deal.
However, what then does the believer in Kiribati do? His after tax income on a $100 basis would be a mere $8.40. If he used the gross tithe theory, he would be owing God a $1.60 with no ability to provide for his family in reference to the necessities of life. He would have no money at all to fulfill his Biblical obligations. If he applies the net tithe principle, he can faithfully give to the Lord $0.84 and still have a meager $7.56 with which he and his family can subsist. Kind of reminds us of the Widow’s Mite story, doesn’t it?
When we put this comparison in terms of $100 and its applications, it doesn’t appear to make much of a difference. However, when it becomes thousands of dollars a year in income as well as taxes, it then takes on tremendous significance. You see, the tithe as begun originally in Abraham’s day was a matter of giving 10% of what was in his power to give and doing so out of a heart that longed to glorify the Lord. These truths have not changed about the tithe. Though the government may have changed the way that our income is given to us, what comes to us in our paychecks is that which is within our power to give. With that amount, we then determine the 10% as a the starting point of our giving to Him, the tithe. Remember: anything above that amount that we feel compelled to give as a matter of love and adoration to Him is truly a gift.
Just because tithing is a requirement, doesn’t mean it is designed to be a burden. God means for it to be a blessing both to the giver and to His Church. It is the chief means that He has designed to fund the operations of the one vehicle He has ordained to share His love and truth with the world. He wants us to participate in His work in this concrete, visible way so that He can show us in the same way the effects and results of what He is up to when we give obediently. So, never give with a stingy heart, saying “I tithe because I have to”. Rather, have a cheerful, grateful attitude when you tithe, thanking God through your giving as an act of worship. He knows the difference and He blesses/chastises accordingly.
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