Question:
Does the tithing system require a business owner to pay tithe on the materials used for production and the money spent on equipment necessary for their operation? I understand that if someone buys supplies for personal use, they should tithe on those. However, it becomes less clear when it comes to materials used exclusively for running the business. Shouldn’t these expenses be deducted before calculating the amount of tithe owed?
Answer:
The general principle of tithing is expressed in Leviticus 27:30-33 and other passages. It is not a strict rule with burdensome details but rather an expression of a principle that acknowledges God’s ownership of everything. Returning the tithe to Him demonstrates our recognition of this ownership. Those who practice this will strive to use the remaining ninety percent, over which the Lord has made them stewards, for God’s glory.
Consider a single parent who works full-time as a teacher and earns $2,500 a month. After deducting their tithe of $250 (10% of their earnings), they are left with $2,250. They must cover rent, utilities, groceries, transportation, and other necessities from this amount.
In contrast, a farmer who earns $5,000 a month might not tithe on the entire income, as they may deduct expenses related to their farm operations, such as equipment purchases and maintenance costs, before calculating their tithe from their personal income. That could result in a lower proportionate contribution compared to the teacher, who tithes on their entire salary and has fewer deductions.
Thus, while the farmer may make a more considerable total income, the teacher may give a higher percentage of their actual income that directly supports their living expenses. That illustrates that the responsibility of tithing can vary significantly depending on one’s financial circumstances and responsibilities.
Ultimately, the question involves personal conviction between the individual and God. In matters of dispute, it is wise to give the Lord the benefit of the doubt. From many years of experience, we can affirm it is beneficial to partner with God. That is not about a mere commercial investment in tithing, nor is it a particular merit that we have returned to the Lord what is His; instead, it is gratifying to know that we are, by His grace, in harmony with His plan, which allows us to claim all of His precious promises (Malachi 3:10-12). God’s laws regarding time and resources for His worship and purposes are far superior to any substitutes or questionable practices devised by men.
