Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year. Deuteronomy 14:22 KJV
Tithing on your “increase” is different than tithing on your “gross” or “net” as an employee. This affects people who are self-employed and/or invest in their business. An illustration I use when giving a Bible study on tithing is, that if you get paid $50.00 for mowing your neighbors lawn, and you paid $5.00 for the gas, then you actually made $45.00. $45.00 is your increase or profit. You would tithe on the $45.00 since that is what you actually made. By the way the $45.00 is what you would also pay taxes on, so both God and “Caesar” realize you made $45.00, and not $50.00.
Of course there could be other expenses too, like the cost of the lawn mower, but I think you get the gist of the illustration. Of course the cost of the lemonade you bought from the stand across the street would not count as a business expense because even though it quenched your thirst, it was not a direct business expense.
I’ll give several other examples, as I see them, and I encourage our readers to contribute their examples.
Now “Caesar” realizes if you work in an office or campus, that driving to work and back is not a direct investment to your business. You do not write off travel expenses to work and back. However you do write off driving expenses while working. For example if I’m a courier doing deliveries, I would deduct travel expenses from what I am paid to find my actual profit, and then tithe and pay taxes on the actual profit. By the way your gross income would be considered your actual profit. Let’s say I pick up a kayak in Sydney and drive 170 kilometers to deliver the kayak in Newcastle, for $525. To find my profit I would subtract 66 cents a km, which would be $112, leaving me with a profit of $413. I would tithe on the $413, which would be $42 (rounded up). Of course I can round that up to $45.00 or even $50.00!
Now if I drove 10 kilometers to make the pickup in Sydney I would not count that against my profit because that was just getting to work. It was not an expense of the actual work itself. The way I see it, only things that you invested directly to making your profit would be deducted from your profit. Now if I traveled from my home to a courier training workshop in Melbourne, that would be a travel expense relating directly to my business and profit. Everyone needs to decide between themselves and God if something is a direct business expense.
Again, your profit is counted as your gross income which you would be taxed on and would tithe on. Sometimes when I am giving this study, people will ask me if they can deduct their home electric bill from their gross income and then tithe after that. The answer is “no.” Your home electric bill is not a part of your business or an investment in your profit. “Caesar” does not let you write off your home electric bill as it has nothing to do with your profit if you are not working at home.
You need to follow your own conscience and Bible principles on determining what your increase is, but as a general rule, if “Caesar’ sees an item as a business expense then it is reasonable to count it as a business expense regarding your increase (profit) and tithe.
I hope this conversation has been helpful, and we can discuss it further in the comment section.
You may study this week’s Sabbath School Lesson here.