How to Tithe Correctly

Shortly after getting married, my wife and I realized that it was going to be challenging to live within our means on the income from my first job out of college and her part-time waitressing gig.

As a result, we found ourselves diving headfirst into various frugal habits—cooking at home, avoiding unnecessary trips and conducting countless culinary experiments with rice and beans.

As Christians, we understood that God—the One who gives us the ability to earn income (Deuteronomy 8:18)—also expects us to give back to Him through tithing (2 Chronicles 31:5).

How does one tithe in the modern world?

To learn about the biblical law of tithing and why it still applies today, read “Tithing: What Is It?”

How much is a tithe?

In Hebrew, the word for tithe is ma’aser, which means “a tenth part” or 10 percent (Leviticus 27:30). Therefore, when a tithe is mentioned in the Bible, it is one-tenth of a larger amount.  

What is increase?

In Deuteronomy 14:22, we read that the children of Israel were to faithfully tithe on their annual “increase” from the land. The Hebrew word for “increase” is tebuw’ah, which can refer to one’s produce, an increase of the earth, or profit (William Wilson, Old Testament Word Studies). 

Increase specifically refers to material blessings or income earned as a direct result of one’s labor (2 Chronicles 31:5).

Tithing in its simplest and most basic form—on one’s gross income, without any deductions—would look like this:  

However, it’s not always that simple. There can be expenses incurred in the process of earning income. Increase is determined by subtracting expenses from the gross income.

For example, a farmer would calculate his gross income by adding up all the proceeds he made from the sale of his goods, such as his crops, livestock, milk, cheese, wool, etc. From that total, he would then subtract the direct costs of production, including seed, fertilizer, feed, wages paid to hired laborers, and other related expenses. The final number is the increase—the amount that should be tithed on:

This principle can also apply to those who own a business or are self-employed. Their increase would be the total income minus any business-related expenses. Employees earning an hourly or salaried wage may not have any business or job expenses. But occasionally, there may be some expenses required even for employees. In such cases, these expenses should be deducted to determine one’s increase.

What about payroll taxes? Are they business expenses that should be deducted?

Scripture does not address whether taxes should be deducted prior to determining increase, so it is one’s personal decision whether to tithe on gross (before-tax) income or net (after-tax) income. This kind of decision must be made using discernment and faith. 

If one chooses to tithe on his net income, he should add back Social Security (FICA) taxes, Medicare deductions and voluntary deductions for retirement to his net income to determine his tithable income. This should be done because these funds are “increase” for the person even though they will not be used until sometime in the future.   

When should I tithe?

In biblical times, when God’s people lived in an agrarian society, He instructed them to tithe annually (Deuteronomy 14:22). Today, how often one chooses to tithe—whether weekly, biweekly, monthly or upon receiving income—is a personal decision. 

Regardless of the timing, consistency is key. Regardless of the timing, consistency is key.

For those with a set income or regular pay cycle, it may be easiest to tithe as soon as income is received.

However, for those who run their own business and experience significant financial fluctuations, it may be more practical to tithe month to month or even annually.  

Where should you send your tithes?

The tithe was historically given to the tribe of Levi (Numbers 18:25-27; Nehemiah 10:37). This supported the work of the priests and other Levitical servants. 

However, today there is no active priesthood or Levitical temple service. Instead, those roles are now fulfilled by Jesus Christ, who holds the office of an even higher priesthood—that of Melchizedek (Hebrews 7:15-17). (To learn more, read “Who Was Melchizedek in the Bible?”) 

Today, we tithe to the Church of God, which operates under the authority and leadership of Jesus Christ (Ephesians 1:22-23; Colossians 1:18).

Tithes support Christ’s work on earth, including His ministers—who serve the spiritual temple much like the priests served in the physical temple—as well as the preaching of the gospel and the essential functions needed for the Church to operate in the modern world.

Members of the Church of God, a Worldwide Association, typically send tithes to a central location in the country they live in. They can send their tithes either through the mail or electronically.

How does tithing work in everyday life?

For many, tithing may be one of those “set it and forget” practices. For others, there may come a time when tithing presents a spiritual challenge.

For my wife and me, there was a time when we discovered we had made a critical error in tracking our monthly income and hadn’t tithed properly. As a result, we made the personal decision to donate a large amount from our bank account. Though it seemed like this would be something that would take us a long time to recover from, we put it into God’s hands and trusted Him to take care of us. 

Miraculously, the next morning, when my wife checked our bank account, she was shocked to find a large deposit had been made overnight. After some investigation, we discovered that her college had unexpectedly had leftover scholarship funds, which were distributed to students. We recognized it as a blessing from God and an answer to our prayer.

Tithing may not be not the most popular of tools for spiritual development, but it is vital to living the Christian way of life. It is a measure of one’s faith. One voluntarily gives to God and trusts that the funds given will be used to support the work of the Church, the ministry and to aid those in need. 

Additionally, tithing affords one the opportunity and means to keep the commanded festivals of God.  

The blessings of tithing

Tithing is a wonderful reminder that all physical blessings come from God (Deuteronomy 8:18).

Through the practice of tithing, we have an opportunity to honor God with our possessions and blessings. As a result, our loving Creator will provide even more in return.

Proverbs 3:9-10 says, “Honor the LORD with your possessions, and with the firstfruits of all your increase; so your barns will be filled with plenty, and your vats will overflow with new wine.”

Date Posted: June 4, 2025