I personal don’t like to get technical with things like this. I think each situation is unique. As far as gifts, I don’t pay tithing on small physical gifts. However, if it was some large type of barter or exchange with someone else that would be equal to income, I would give tithing, I think. This may not be how others define it, but I define my increase as everything that goes into my bank account. I don’t have a bunch of fancy investments or anything like that, so my bank account is my measuring stick. I think the most important thing is that you decide for yourself what is right and then be consistent with that. In tithing settlement they just ask you if you are a full tithe payer, they don’t ask you to define what that means.

Well, I think the answer you’ll get is a “it’s a personal decision between you and the Lord.” I think that is true, and thus the wording is intentionally ambiguous. However, I also appreciate how unsatisfying that response is, and the natural tendency is to assume that the more you pay tithing on, the more righteous you are.

As far as how I have decided to pay tithing, I pay 10% of gross monetary income received for work I have performed.

I do not pay tithing on gifts, monetary or otherwise (which would include scholarships / grants).

I have found some gray area in money received from goods I have sold which were originally bought with tithed income (buy a textbook for $50, sell it back for $50). I think it could go either way on that one.

When I stay at my parents house, I do not pay tithing on the value of my room per night I stay in, and if I go eat at a friends house, I don’t pay 10% of the value of the food I consume.

But, if one were to cash out 10% of the value of every asset, service, or good that ever comes their way, they are certainly entitled do that, but I do not believe the Lord has that in mind when he replaced the law of consecration with the law of tithing.

1. Income. If you WORK and make 20 bucks, pay 2.

2. No, it’s a gift. You didn’t have to work for it.

3. Stupid question, NO.

I agree with Parker. Well stated, old chap. Not that the questions are stupid by any means, but I think it’s personal with you and the Lord. I think the Lord knows us and the desires of our hearts more than we can begin to comprehend. We pay tithing to prove our faithfulness to the Lord, and I don’t think we should get caught up in the little details. If we pay because we love the Lord and have a desire to show our faith by paying our tithing, he will accept our offering and we will have ‘the windows of heaven’ opened to us. I don’t think he’ll hold back blessings because we didn’t pay $1 of the $10 grandma gave us for our birthday.

On the tithing note . . . my favorite comment on tithing ever was this by Jeffrey R. Holland “I can’t list all the ways that blessings will come from obedience to this principle, but I testify many will come in spiritual ways that go well beyond economics. In my life, for example, I have seen God’s promise fulfilled that He would “rebuke the devourer for [my sake].”6 That blessing of protection against evil has been poured out upon me and on my loved ones beyond any capacity I have to adequately acknowledge. But I believe that divine safety has come, at least in part, because of our determination, individually and as a family, to pay tithing.”

It seems most tithing talks/testimonies focus on the part where the Lord promises that he will “open you the windows of heaven, and pour you out a blessing,”

The part Holland talks about seems to often be left out of the discussion and it is the promise he gives in Malachi 3:11 “I will rebuke the devourer for your sakes.”

The talk he gave it in is called “Like a Watered Garden”

http://216.49.176.33/conference/talk/display/0,5232,23-1-225-13,00.html

(okay, end of preaching)

I agree with those who say that it’s a personal decision between the person and the Lord.

I loved that talk by Elder Holland. I also had a friend point out that “windows of heaven” could be equated with the veil as well, and that can tie into the spiritual blessings, insight and power that come as we attend the temple. Since we can only attend the temple if we pay a full tithe, I thought this was beautiful.

It’s similar to the blessings tied to the WoW — “hidden treasures of knowledge” that can be ours through temple attendance and being worthy to have the Spirit with us.

My advice:

1. Obey God.
2. Be generous.
3. If you feel bad, satisfy your conscience.

-James

There are some great comments here. It is the basic nature of some people (including me) to want to have everything nailed down in black and white. The Pharisees loved that kind of thing in Jesus’ time. But this approach kills the Spirit and eliminates the need to work out matters of this nature personally by developing a close relationship with the Lord. Thus, James’ brief and simple commentary above is wonderful and is applicable to everyone regardless of their situation.

My situation makes it relatively easy to determine actual income. I have a spreadsheet that figures everything out. It calculates income, multiplies that by 10%, and then adds on a certain amount, because I don’t ever want to shortchange the Lord. That is how my wife and I do it. Nobody else is required to think this is the right method for them.

1. Simply, I would define “increase” as expansion to personal assets.
2. I think that this is a really fuzzy area. I think that one person really needs to be led by the spirit in making tithing. I know that when my wife and I got married, we got a lot of money, and where as poor as dirt, and we felt really compelled. I think that being generous to the church in other ways, maybe fast offerings, would be a good way to stay generous mood, and still have the blessings from donation.
3. I don’t think this is necessary, once again, trying to stay generous is what is important.

I would pose another question… Let’s say I just am about to make a settlement from a personal injury accident. Setting aside lawyer fees, and medical costs, would I pay tithing on that? Any ideas?

Simple: If, upon receiving something, be it money or goods or services or any such ‘commodity,’ in your heart of hearts you feel that you should tithe it, then do.

My calculation was to take my net worth at the end of the year and subtract my net worth from the beginning of the year. If the number is positive, I’d pay the church 10% of that amount. If the number is negative, I sent a bill to the church. Unfortunately, I’m still waiting for the checks to start rolling in.

Connor asked me to post this exchange we had last night over email. Here it goes:

Chris says:

I have had the same questions. Here are my thoughts:

1. Increase isn’t meant to be defined. Its ambiguous on purpose. What does the spirit tell you?
2. You don’t pay tithing on gifts. So keep your wedding money – the lord wants you to have it :)
3. See 2.

On a similar note, I don’t think tithing is a issue for a guy like you. You’re going to pay what the law and the spirit tell you to pay. Its what you pay in fast offering that’s the real test.

Connor replies:

Thanks for your reply… you state “You don’t pay tithing on gifts.” That sounds a bit “final”, I’m wondering if you know of a GA quote/scripture or something that states this, or is this just “accepted practice”. In discussing this recently with others, I’m just trying to figure out what is right, rather than what is common practice. When it says “increase”, I take that to mean anything you’ve gained in addition to what you already have. For example, I sold some DVDs tonight that I had previously purchased. I sold them at a loss, so the money I received in exchange was not an increase, therefore I won’t pay the tithing on it. However, if I made more money on them than I had previously paid, I would pay tithing on that increase… thoughts?

Chris responds:

Maybe I shouldn’t be so final. Like I said its up to you. “Increase” is not defined on purpose – its one of those things you have to work out with the Lord. I know – I struggle with that on tithing too since the punishments for not paying an honest tithe are outlined clearly in the scriptures. So its a hard thing. Like also said, I really believe the test isn’t so much in tithing as it is in the faith involved in paying an “honest” fast offering. I really believe this is the real meat of the money issue – not tithing – because most of the faithful pay tithing. Where does fast offering money go? To the sick, poor, needy, etc. right in you ward boundary – your neighbor! Think about that. So the Lord wants to know what you’re really going to give where the “rubber hits the road” so to speak. Think Jacob 2 on that one. I’m finally getting that principle at 33. I tell you – I don’t just throw $20 in the blue envelope anymore. Its become a much deeper thing to me.

Good exchange…

I came into this world with nothing. Anything I receive is an “increase” over “zero.” I have not tried to nit pick on every card, sweater, or knick-knack i’ve been gifted, but cash–income or gift–has been duly tithed.

“When it says “increase”, I take that to mean anything you’ve gained in addition to what you already have. ”

That’s the way I see it. Since we don’t really have a system for tithing in kind, I translate that to mean a monetary increase, something from which I can take 10% and give it to the Lord.

I had to chuckle when I read this because I have a suspicion of what inspired/initiated the thought — because my wife and I had the same discussion when we were engaged.

I had always paid tithing on my take home pay, that is the amount that gets put into the bank (this was in days way before I ever had voluntary paycheck adjustments like 401k or insurance coverage, didn’t get a job like that until I was nearly done with school). My wife on the other hand had always paid tithing on her gross pay (ie: pre-tax amount). So we discussed the issue to decide how we what amount we were going to pay tithing on once married.

The following is only my experience, and in no way should be construed to be taken for specific advice or implied church position:

I felt a little slighted by the concept of paying tithing on pre-tax earnings as I felt that since I never saw that money it wasn’t truly my increase. If anything it is the government’s increase and they should be responsible for paying tithing on it. However my wife argued various reasons why this is not the case. In the end, we decided to pay tithing on our gross pay (which occasionally still makes my cringe when I see how much difference there would be in the tithing check if we only paid tithing on post-tax earnings) as we felt that we didn’t want to try split hairs in this issue. One upside is if we ever get a tax refund at tax time, I have a clear conscience in doing whatever is needed with that money as it has already been tithed!

Once last comment, I’ll agree that things are simpler when you just get a paycheck from time to time. There are many more things to consider when you are dealing with investments and the like. But since I haven’t had to deal with those things too much, I have no specific comments on the issue.

There are many more things to consider when you are dealing with investments and the like. (#17)

Absolutely. Selling stocks at a loss, etc. One fairly simple way of dealing with various sources of income and loss is to use your federal income tax form figures a reference. That will give you your total income from all sources, less any losses you may have incurred.

You can estimate those if you aren’t tracking them in a spreadsheet or with a computer program, pay what you think you owe in December, and pay any shortfall the following March if you later find you have underestimated. We overpay our December estimate, and have rarely needed to pay more once the final figures were in.

Many members with complicated finances actually pay part or all of their tithing directly to the Presiding Bishopric’s Office in appreciated stock, thus avoiding the capital gains taxes. The Church immediately sells the stock, and credits the donor with whatever amount it sold for.

I would think that a tithe of one’s increase is what you’ve gained, minus the resources you’ve invested. For instance, a farmer doesn’t tithe on his corn of that year, including the seed he put down to grow it.

Someone asked about paying tithing on a lawsuit settlement from a car wreck. Good question. For INCOME tax purposes, you would ONLY pay taxes on that portion of the settlement that was for lost wages. Monies received for mental anguish, pain suffering, loss of use of limb or propety, etc are not taxed. I personally, would tithe in the same manner. The part that was for lost income or lost future earning capacity gets tithed. the rest is NOT increase. Thats just me though. Realistically, after your lawyer gets his cut–you wont have much left anyhow and may not really have any increase.

if you’re going on holiday and your spouse gives you spending money to shop for the children and himself, do you tithe on that.

I don’t believe so because you are not keeping the money. Your spouse probably already paid tithing on it and instead of him/her buying the gifts, they are just giving it to you to do the deed.

1) Based on my experience, this is how I would define “tithe”: a 10% of what one has earned from working. For example, if one works flipping burgers at McDonald’s, teaching at a school, or doing some paper work at an office, he/she would have to tithe what he/she received from that work. Tithes are usually given to one’s local church to pay their property bill; water, electricity, and gas bill; pay their Pastor; or any other payments the church has to make, which are many. (I’m a treasurer in my church).

2 & 3) According to my definition of “tithe” above, anything one receives for free does not have to be tithed. Receiving something for free means you had no obligation to work to obtain what you received freely. But, let’s say one receives a car for a work he/she has done. In this case, he/she should tithe like in the old days where there wasn’t really a monetary system like the one we have today. So, it would be fair for that person to estimate the value of the car and tithe; besides, that’s what they used to do in the old days.

What about the case where you’ve been tithing but also been putting money aside in a pension pot… Do you then tithe on the income you get from your pension (which you have already tithed on)? Because, by many of the standards here, you tithe on that which you work for, but receiving your pension is not ‘working’.

Brian,

I think the case you mention has to do with whether one tithes from his/her gross income* or tithes from his/her net income**. I believe one should tithe from their gross income and not from their net income because the gross income is what one in reality makes. By tithing from the gross income, this includes tithing for the money one receives from pension, if he/she has any.

* a person’s income before subtracting costs and expenses
** a person’s income after subtracting costs and expenses

I hope I answered your question.

You tithe your income and “income” means that which “comes in”. Gross, by definition doesn’t “come in” because it’s taken before you get your check. Why are you insistent on making the law of tithing a law of sacrifice? If you choose to pay more than 10% of your surplus, then that is a personal choice, but don’t teach that others need to adhere to your “commandments/traditions of men”. The United Order required the Saints to give 100% of surplus to the Bishop — the Law of Tithing, given in consequence of the Saints failure to adhere to the former, requires that the Saints give 10% of surplus to the Bishop.
Read D&C 119 again and tell me where your doctrine of gross income comes from.