In I Corinthians 16:2; “Upon the first day of the week let every one of you lay by him in store, as God hath prospered him, that there be no gatherings when I come.”
The Apostle Paul is saying that he wants the people to give money for the suffering Christians in Jerusalem. He doesn’t want to have to collect that money after he gets there, but he wants it to be ready for them to take to the suffering church in Jerusalem. What he suggests is that they give according to how God has prospered them. If they have a lot of money and can afford it, he wants them to give what they can.
I don’t think there is any hard and fast rule about this. A builder of large road construction equipment, Letourneau, was a Christian and also very wealthy. I can’t remember what percentage he gave, but it was a high percentage, like 80 %, and I might be wrong about that, but it was a high percentage. He made enough money so that it was not a hardship for him, and that was great and wonderful that he was willing to do that.
We had an older church member years ago who supported the church faithfully. He was a rancher, raising cows and calves. He said that he could not afford to tithe of his gross income, but he had to tithe of his net income after operating expenses were deducted, otherwise he would have gone out of business, because he needed enough money to operate and keep paying his expenses. I think that is reasonable.
Ten percent has generally always been the rule of thumb for tithing. I think that is what the word tithe means. Hebrews chapter 7 talks about Jesus being a priest after the order of Melchisedec, Priest of the most high God. Abraham paid tithes to him. Genesis 14:17-24; tells about the tithing that Abraham gave of the spoil that he took from the enemy when he rescued Lot and the women.
Matthew 23:23; Jesus had some harsh things to say to the scribes and Pharisees because they were so particular to tithe of their garden produce, but they were omitting the weightier matters of the law, like judgment, mercy, and faith. Jesus told them that they should have given attention to the judgment, mercy, and faith, and not to neglect what they were already doing.
Jesus said that these people were hypocrites because they told other people what to do, but they didn’t do it themselves. 23:4; “For they bind heavy burdens and grievous to be borne, and lay them on men’s shoulders; but they themselves will not move them with on of their fingers.”
I think sometimes people overly zealous to complete projects that they are involved in for the church will high pressure people. They will make the people feel like they should be doing more than they are, or more than they should have to. I remember one preacher raising money for missions coming to our church when I was still in high school. He made people feel guilty that they bought candy and ice cream, and why didn’t they give the money to missionaries instead. He also talked about their house expenses, electricity, water, telephone, sewage, and garbage, and why were they not giving more money to missionaries. He was making the people feel ashamed because they were buying things to eat and paying their bills, and why were they not giving more money to missionaries. Our Pastor thought what this guy was doing was wonderful, but my Dad was not happy about they way this guy went about raising money.
Malachi 3:8-12; indicates that God expects tithes and offerings to be given to Him, for Him. These tithes and offerings are for the benefit of God’s work. There is a blessing that is promised for giving to God.
The giving is to be out of a cheerful heart, not because a person thinks he/she has to give. The giving is as God has prospered, and as God has laid it upon the heart of the person to give. Some give out of their abundance, like Letourneau. It doesn’t hurt them to give, and they are glad to do that. Some give as Jesus observed in the temple, the widow’s mite, meaning they have very little, but they give what they have, and what they can, and Jesus suggested the widow’s mite giving was a greater gift than the person giving out of their abundance, like Letourneau, although Letourneau’s giving was great and wonderful, and he gave it as unto the Lord.
You should not feel obligated to give until you don’t have enough for what you need. The sale of property is not a profit for you, but it is your investment, your property, and you should not be expected to tithe from the sale of property. Because if you give a way a portion of your property, you would have less property, and I don’t think God expects that of you. I wouldn’t tithe from the sale of property, because you will need to replace that property, by buying more property somewhere else, and that is a need that you have.
To answer your question, “Do we really need to pay tithes from income tax return?” I would say that you should decide what you are able to give, what God lays on your heart to give, give it willingly, and be happy that you can give that. A business person should not feel obligated to tithe from the gross income, but tithe from the income after expenses. I don’t think you should feel obligated to tithe to the point of not having enough left to pay your living expenses, or leave you with only bare bones. You should be able to feel like you are doing well financially, and that you are able to give to the Lord.
If you win something, it is like income, making money, and you could consider giving out of your winnings if you are able to do that, and that is just up to you on that. So if you win, and the Lord lays on your heart to give a little, then that is good, and it will make you feel wonderful. But if you need what you win, and to give some of it away would work a hardship on you, make it difficult for you, then you shouldn’t feel obligated to give from the winnings. Say you don’t know how you are going to get by, or how you are going to pay for something that you need, and then you win, making that possible for your need to be met, then meet your need, and you have been given that, so don’t feel obligated to give it away when it has met your need. If you have abundance, and you want to give a little away, and God has laid that on your heart, then that is great. But don’t feel obligated to give away everything that you have and then wonder how you are going to have enough to get by, to pay expenses, to buy groceries, food, and so on.
I hope this has helped to answer your question you have about tithing. It should not be a legal binding thing, but a joyous giving from the heart because you can, and because you want to. It is like, “Lord, I can give, I want to, and I will receive a blessing for giving.” Let me know if this has helped you? If you can’t give, you can’t give. If you can give a little, give a little. If you can give a lot, give a lot. Give as God lays it on your heart.
I hope I helped to lessen your confusion about this subject. It is a hard subject for a lot of people. I think the Bible teaches that giving is good and important. I think also it is up to you. You have the freedom to decide where and how and how much you will give. I don’t think there are any hard and fast rules about that. If you get your help from your local church then you should help your local church as you can. I, as a minister, was obligated to send all of my tithes to administrative offices, of the Northwest District, near Seattle, Washington, and the National headquarters in Springfield, Missouri. Now that I am past 65 years old the organization has lifted that requirement as well as other requirements. I am no longer required to preach a certain number of times each year, as I was for years, and I am no longer required to pay any money to the Assembies of God organization, but I can give where God lays it on my heart to give. They are changing that in this area, as others younger than I, when they get my age, they will require them to pay to them for the rest of their lives. If I were ministering part or full time I would be required to pay to them, but I am considered retired, so I am no longer obligated to pay, but I still have my minister’s credentials, allowing me to minister when the need arises, or when I am invited.