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    12. In the tithing system the individual determines what is income.

    Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver. 2 Corinthians 9:7.TithPG 13.4

    “God, the Creator of man, by instituting the plan of systematic benevolence, has made the work bear equally upon all according to their several abilities. Everyone is to be his own assessor and is left to give all he purposes in his heart.” Testimonies for the Church 4:469.TithPG 13.5

    “In determining the proportion to be given to the cause of God, be sure to exceed, rather than fall short, of the requirements of duty.” Ibid.TithPG 13.6