1. Tithe

Tithe is 10% of personal income, which is defined in III-A.TithPG 17.3

Notes: These guidelines are based on the premise that tithe should be calculated on the total “personal income” instead of one’s “increase.” Some might feel that it is more appropriate to use the Biblical “increase” instead of the term, “personal income.” The decision to use “income” is based on a careful study of the meaning of the word “increase” as used in Scripture. For example: “Thou shalt truly Tithe all the increase of thy seed, that the field bringeth forth year by year.” Deuteronomy 14:22, 28 KJV. Other, more modern translators, clarify what was meant by “increase”:TithPG 17.4

“...all the yield of your seed.” RSV

“...all of your crop.” NEB

“...of all that your fields produce.” TEV Under the simple agrarian culture of Israel, the tithe was computed on the gross yield of seed or herd. There were apparently no business expenses perceived or considered. Labor was communal and oxen powered the handcrafted plows and harrows. These were not quantified in terms of money.

Today’s society, however, presents the farmer, the business and professional person with a complex array of production, overhead and other business expenses which must be considered in determining the tithable portion of the fruits of one’s labors. It therefore seemed best to use the more contemporary ‘personal income’ for this purpose. Ellen White used ‘increase’ but more commonly ‘income’ in her statements regarding tithe.TithPG 18.1

Examples: ‘Let each regularly examine his income.’ R&H, May 9, 1893. ‘A tithe of all our income is the Lord’s.’ R&H Supplement, Dec. 1, 1896. An early action of the General Conference Committee also supports the use of the word ‘income.’TithPG 18.2

“Resolved, That we believe it to be the duty of all our brethren and sisters...to devote one-tenth of all their income from whatever source, to the cause of God.” Minutes of the Special Session of the General Conference, Published in the R&H, April 6, 1876, p. 108.TithPG 18.3