You want to be faithful with your finances, so of course the tithe comes to mind, but you're not sure if that 10% should come from your paycheck, after-tax income, or what's left over after you buy the essentials—like a month’s supply of craft coffee. Whether you’re the type who geeks out over spreadsheets or you avoid math like a plague of multiplying locusts, this article will walk you through a few views on tithing the Reformed way, without binding your conscience.
The Theology of Tithing: What’s the Big Deal?
You’ve probably heard that tithing is an Old Testament thing, but what does that mean for New Testament believers? The tithe was originally a requirement for the people of Israel to give 10% of their produce, very specifically the seed of the land and fruit of the trees (Keep in mind that Deuteronomy 14:24-26 allows for tithes to be converted into money if you lived too far from the temple.), to support the Levites, priests, and the temple (Leviticus 27:30-32). There were also two other tithes given in the Old Testament, the Festival Tithe (Deut. 14:22-27) and the Poor Tithe (Deut. 14:28-29), which combined to make the annual tithe requirement about 23.3%. The tithes were designed to support the subsistence of the Levites, the general people during times of festival, and the poor who could not support themselves. So what are we to take from this in principle and how do we apply it today?
Most of us aren’t harvesting wheat from our backyard these days, nor giving 10% of our garden’s produce in the offering basket. It is not that we live too far from the temple (which is our bodies these days), but the church does seem to have all agreed on making money the norm instead of the exception. If we are to assume general continuity between the Testaments, 23.3% of our produce would appear to be the standard, but we instead make it a single 10% tithe, which just leaves the question of what we should count as produce prior to converting it to dollars.
The Westminster Confession of Faith encourages believers to financially support the church, but it doesn’t explicitly mandate a 10% tithe. So, there’s absolutely wiggle room and allowance for each of us to hold to our own convictions on this issue while still being Reformed. The important thing is that we are to be generous and cheerful givers (2 Corinthians 9:7)—not tight-fisted Scrooges clinging to every penny like Gollum to his precious. On the opposite end, it allows for people to entirely forgo giving financially to the church during times where a 10% tithe would indeed be burdensome, especially if you are calculating that tithe on your gross income.
Reconstructionist thinkers like R.J. Rushdoony held that the 10% tithe is still binding for today as he argued the principle of tithing isn’t just about crops, it's about acknowledging that everything we have belongs to God, including our hard-earned income. He advocated for tithing based on your gross income in giving out of your “firstfruits”, but not everyone even in the Reconstructionist camp agrees on that. For example, Gary North argued that the 10% tithe is binding, but that we should tithe on our net income, seemingly of the opinion that taxes and paycheck deductions are exempt from the calculation. There also are a growing number of people who believe North did not go far enough and calculate net income to not only exclude taxes and deductions, but also bills and other necessary expenses, tithing solely out of their truly discretionary income. So which is it, gross or net, and how should we calculate net?
Let’s take a look at three approaches:
Gross Income: This is the “firstfruits” approach. The Bible talks a lot about giving the first and best of what we have to God (Proverbs 3:9). Some Reconstructionists argue that if you’re serious about giving back to God, you should be tithing off the top, before Uncle Sam, your 401(k), and health insurance get involved. In this view, your gross income is what God has blessed you with, and He gets the first cut—before anyone else.
Net Income: This “after deductions” approach sees things differently. Those in this camp reason, “Why tithe on money I never see?” Romans 13:7 says to pay your taxes (yes, really), and for some, that implies that tithing should come from what’s left after Caesar takes what he declared is his share. Often retirement account contributions and healthcare costs get lumped in since those expenses often come out pre-paycheck, though I believe this is more to do with ease of calculation than a theological conviction.
Discretionary Income: This is the “harvest” approach. After plowing your fields, sowing your seeds, irrigating, and pulling your weeds, your crops finally start to grow, but none of the fruits are in hand yet. Some will be lost to pests, some to disease, the poor take the corners, the thief steals some, the ox who treads the grain gets his share, some is lost in the threshing and winnowing, and some goes to the helping hands as payment for processing. The argument is that what's left is what would have been tithed from, and so we should do the same and tithe out of our actual increase, our discretionary income.
Here’s the thing: no matter which camp you fall into (gross, net, or discretionary), you’re not earning salvation points based on how much you tithe. God isn’t keeping a heavenly Excel spreadsheet tracking your tithing down to the decimal and awarding you merit accordingly. It’s about your heart and obedience to your conviction. As a good ol’ Dutch Reformed preacher might say, “Just be generous, and do your best to figure out what that looks like in your financial situation.” probably followed by something about how being Dutch Reformed automatically makes you better than everyone else.
Practical Examples (Because Math is Hard)
Now that we’ve sufficiently complicated things (you’re welcome), let’s break it down with some real-world examples.
Example 1: Gross Income
Gross monthly salary: $8,000
Tithe: 10% of $8,000 = $800
This is the simplest method by far. That doesn’t make it right, it just makes it simple.
Example 2: Net Income (After Taxes and Deductions)
Gross monthly salary: $8,000
Deductions (taxes, health insurance, retirement contributions): $2,500
Net income: $5,500
Tithe: 10% of $5,500 = $550
This method is nearly as simple as the gross income method, but you look at the bottom line of your pay stub instead of the top one.
Example 3: Discretionary Income
Gross monthly salary: $8,000
Net monthly income (after deductions): $5,500
Monthly necessary expenses (rent, utilities, groceries, etc.): $3,000
Discretionary income: $2,500
Tithe: 10% of $2,500 = $250
In this case, you're tithing from what’s left after paying the basics. The money that was already spoken for before you even received it isn’t counted, but it does require a bit more math and some judgment over what to consider “the basics”.
Common Misconceptions
Let’s clear up a few popular misconceptions about tithing:
"The tithe was only grain, so I don't have to give money, right?" Not so fast, Farmer Joe. While the Old Testament tithes were indeed agricultural (because most of the Israelites were farmers and shepherds), again, Deuteronomy 14:24-26 allows for tithes to be converted into money if you lived too far from the temple. So whether you’re giving your dollars or actually providing food for your elders, the principle remains: you give from what God has given you.
"I don’t need to tithe. That’s an Old Testament thing." It’s true that the New Testament doesn’t explicitly command tithing the way the Old Testament does, but Jesus didn’t exactly abolish the idea of giving generously either. In fact, He tells us to be even more generous (Matthew 23:23, Luke 11:42). This is such a Baptist objection too, assuming discontinuity on something that was never abrogated. The principle is clear: we are called to support the church, care for the poor, and extend the Kingdom. How you do that might vary, but cheaping out probably isn’t what Christ had in mind. As I sometimes say, give 10% to the church and 100% to the Kingdom.
The Plug
At Dominion, as you may have guessed, we love digging deep into both the Bible and your finances. Tithing is just one aspect of a holistic, biblical approach to stewardship and usually just one line item on your budget as we look for ways to optimize it. Even if our views on this particular issue differ, we won’t fault you for being overly generous. Whether you’re trying to figure out how to calculate your tithe or need help developing a Kingdom-minded financial plan, we’re here to help. Our team blends sound theology with practical financial expertise to help you steward your resources in a way that honors God and blesses others, so set a meeting with us today.
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