In Old Testament, the tithe was used for the income of the priests. The tribe of Levi (the priests) received no portion of land for crop-growing and business operations, while the other 11 tribes did. The Levites worked full-time taking care of the temple and ministering to God’s people. So, God’s plan was that the tithe should support the priests and their families.
In the New Testament the same principle follows: “Do you not know that those who minister the holy things eat of the things of the temple, and those who serve at the altar partake of the offerings of the altar? Even so the Lord has commanded that those who preach the gospel should live from the gospel” (1 Corinthians 9:13, 14).
Then the question arises: Should we tithe the gross of the net?
Please note that the deductions made from your check are for such things as taxes that provide services to you in the form of roads, medical help, retirement benefits…etc. This would be considered your increase. So, tithe should be 10% of your gross pay, and not 10% of the net. However, if you own a business, you should tithe on the income you pay yourself, as well as any profits the company makes after all expenses are deducted.
God made an amazing promise, “Bring all the tithes into the storehouse, that there may be food in My house, and try Me now in this,” says the Lord of hosts, “If I will not open for you the windows of heaven and pour out for you such blessing that there will not be room enough to receive it” (Malachi 3:10).
This is the only time in the Bible that God makes such a proposal. It is the only time that we are to test God. Many faithful tithers will gladly testify to the truth that says, “You can’t out-give God.”
In His service,
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