MR. HERBERT W. ARMSTRONG
TITHING:
Review of Principles
and
Update of Policies
I
Ministerial Conference January
1973
The broad principles of tithing must be defined from the Bible and
coordinated from Headquarters. Likewise, all matters of
judgment based on these tithing principles must also be biblically
founded and clearly spelled out from Pasadena. Such serious
decisions must not be left to individuals in order that uniformity and
consistency will be maintained throughout God's Church.
The following are overall guidelines prepared by Mr. Armstrong and the
Evangelists for God's ministry. Individual ministers must
make judgmental decisions based on these principles.
In practical fact, God's Laws are straightforward and simple.
The Basic Principles of Tithing;
Tithe on the Increase Received from Productive Effort
Every human being who earns an increase is required to tithe.
God owns everything (Psalm 24:1; Haggai 2:8, etc.) -- and He therefore
requires that we return to Him, for His Work, 10% of all our increase
(Genesis 14:20, 28:22; Numbers 18; Hebrews 7). God's Law
applies to all people, Israelite and non-Israelite, converted and
unconverted.
Mr. Herbert W. Armstrong specifically wrote: tithe on 'increase'
— we define 'increase' as what we receive as a result of our
productive effort (This "productive effort" is most often our own
individual personal productive effort. In the case of
collective or group effort, either the group must tithe as a whole or
each individual must tithe on his or her share.)
(We note that the term "productive effort" has a very broad range,
including capital gains from property, dividends from stocks, interest
from bank accounts, etc.)
Where the Responsibility
Lies:
With the Earner, Not the Receiver
All wealth — all material goods and money — was
produced and earned at some point by someone through personal
productive effort. That person — the one who
actually produced the goods or earned the money — is the one
responsible before God for the tithe on that increase.
Anyone who receives a gift or inheritance — material goods or
money earned or produced by someone else — is not responsible
to pay tithes on what he receives. He is not concerned about whether
tithes had ever been paid on the goods or money. It is not
his responsibility — he need not tithe. (He should,
of course, be willing to give an offering according to how God has
blessed him. More on offerings later.)
Gifts and Inheritances: No Tithes Necessary
Since Mr. Armstrong has judged, on the basis of the intent of the
tithing law, that increase comes only as a result of "productive
effort," it is clear that there is no command to tithe on gifts and
inheritances. (Again, generous, cheerful offerings show our
appreciation and are very pleasing to God.)
As an example, a man inherits $10,000. It did not come from
his own; personal productive effort. (He should, however,
give an offering — with the man himself allowed to decide the
amount.) If the man invests any part of the $10,000, he must
tithe on the earnings and/or the capital gains from the investment.
To illustrate the latter, suppose the same man invests $5,000 of the
$10,000 in stocks. (He must, of course, always tithe on the
dividends earned each year.) Now suppose the value of the
stock increases to $8,000 in two years and the man decides to sell out
-- what does he pay tithes on? Not his original $5,000 which
he inherited — but the capital gained through his own
effort.- $8,000 - $5,000 = $3,000. An individual tithes only
on the increase earned through his own personal productive effort.
As another example, a woman receives a gift of an auto, since she
expended NO productive effort, she does not tithe. (See
principle of offerings!)
[Third Tithe, Welfare, Social Security]
Pensions, Union Funds etc.:No Tithes Necessary
The same overall principle can now be applied to all other types of
welfare-type income or regular assistance programs. When no
productive effort on the part of the recipient has been involved, no
tithes are required. There are no tithes required on any of the above.
Other sources of income in this same category on which there is no
necessity to tithe are unemployment and disability insurance, Medicare,
veterans benefits, accident compensation, court settlements, child
support, etc.
Since there are so many multitudinous variations of these types of
assistance programs, in order to avoid letter-of-the-law
technicalities, Mr. Armstrong has judged that tithes will not be
required on any of them. (This enables the recipient to
freely and thankfully give offerings as he is able.)
Mercy and Forgiveness:
[No Tithes on Accumulated Assets]
When a person comes to a knowledge of the truth (which includes
tithing), he is not required to tithe on things acquired before this
time. Thus exempted from tithes are all liquid and fixed
assets at the time of conversion: all cash, stocks, bonds, businesses,
properties, personal possessions, etc. No tithes are required
on the capital (the "lump sum"), but tithes are, of course, to be paid
on the increase (interest, dividends, rents, profits, etc.) from that
time forth.
For example, if a person has a piano, painting, etc. at the time of his
conversion and then, two years later, sells it for $50 or $5,000, no
tithes are required. (Naturally, the greater one's personal assets, the
greater the opportunity to serve God and His Work through voluntary
offerings.)
However, when such possessions are a source of revenue to the
individual — his business or a means of investment
— he must tithe on the increase, or the capital gains,
accrued from the time of conversion. An art dealer, for
example, should have his paintings appraised so that he might
accurately determine his increase whenever he should decide to sell any
specific work.
The Blessings of Life:
Freewill Offerings to God
As we have seen, God has led Mr. Armstrong to conclude that there is no
required tithe on many varieties of money and goods. This all
the more puts the responsibility of service to God on the conscious
volition of the individual. When no tithes are required, an
individual's true relationship with God is put to the test.
God doesn't want people constantly worried about their precise tithing
"obligations." Freely and cheerfully He has given, and so
freely and cheerfully He wants His people to give.
We receive many things in our lives apart from the direct productive
efforts of our own minds and hands. These are the "blessings
of life" — and God just isn't all that concerned about
charging for them. But God does appreciate seeing the same
attitude in us. Not "Get." But "GIVE"! God has given to us
— now we must learn to give to God. It's a process of
"reciprocal give" — without the artificial obedience of
absolute dictation and initiative-sapping regimentation.
There is no better way to express it than Deutereonomy 16:17:
"Give as you are able,
according as the Lord has blessed you." (Living /Bible)
|
"Each of you shall bring
such a gift as he can in proportion to the
blessing which the Lord your God has given you." (New English
Bible)
|
| "Every man must offer what
he can afford, according as the Eternal your God has made you prosper."
(Moffatt) |
God wants us to show our love for Him, His Work, His humanity, and His
world. He wants us to go above and beyond (Luke 17:10).
God wants us to consider our blessings in life —-and then
give to Him accordingly, as Paul expresses in II Corinthians 9:6-7:
"But remember this -- if you give little, you will get
little. A farmer who plants just a few seeds will get only a
small crop, but if he plants much, he will reap much. Everyone must
make up his own mind as to how much he should give. Don't
force anyone to give more than he really wants to, for cheerful givers
are the ones God prizes." (Living Letters)
|
"Mark this: He who sows sparingly will reap sparingly, and he
who sows generously will reap a generous harvest. Everyone is to give
what he has made up his mind to give: There is to be no
grudging or compulsion about it. For God loves the giver who
gives cheerfully.
(Moffatt)
|
|
"All I shall say is that poor sowing means a poor harvest, and generous
sowing means a generous harvest. Let everyone give as his heart tells
him, neither grudgingly nor under compulsion, for God loves the man who
gives cheerfully." (Phillips) |
Just doing "our [begrudging] duty" on a gift or inheritance would not
develop anywhere near as much character or show anywhere near as much
love as giving when it is not required. Oftentimes, an
offering of considerably more than 10% can be appropriately and
judiciously made. But this is entirely up to the individual!
Balance in giving must always be stressed. Some could
conceivably give more than they should — possibly depriving
their family of some essential commodities. God wants us to develop
character by learning to be liberal in our support of His Work
— cheerfully going over and above the tithes that He requires
-- without losing balance. As Moffatt put it, "he is not
asked to give what he has not got." (II Corinthians 8:12)
In practical fact, the principle of giving offerings on the blessings
of life enables a person to express his own relationship with his
Creator and Benefactor -- to show his love for God and zeal for His
Work.
MR. HERBERT W. ARMSTRONG
TITHING:
Review of Principles
and
Update of Policies
II
Ministerial
Conference January 1973
Tithing for the Wage Earner:
Ten Percent of Gross Income
A wage earner must calculate all his tithes as ten percent of his gross
income.
In certain circumstances, specific deductions can be made to generate
an "adjusted gross income" on which tithes are paid. These
deductions would include expenses needed for on-the-job travel
— such as gasoline — if the company or employer did
not reimburse the individual (e.g. many traveling salesmen).
This on-the-job travel, remember, does not include the normal travel to
and from the job.
Salary deductions — all taxes, welfare, insurance, pensions,
etc. — are, not to be deducted. Also items such as
uniforms, tools and union dues are not to be deducted.
In countries where tithes and offerings cannot be deducted from the
income for tax purposes, and/or in countries with extremely high tax
rates, there is still some question as to what really is an
individual's "adjusted gross income." Further study will be made on the
issue.
The Second Tithe:
Doctrine and Practical Application
Mr. McCullough is preparing a Good News article, which will thoroughly
cover all aspects of second tithe. It will be based on the
principles discussed and the decisions reached by Mr. Armstrong and the
Evangelists — and the article will be submitted to them for
editing and approval.
The Third Tithe:
Doctrine and Practical Application
Dr. Hoeh is preparing a Good News article which will thoroughly cover
all aspects of third tithe. It too will be based on the
principles discussed and the decisions reached by Mr. Armstrong and the
Evangelists — and, likewise, the article will be submitted to
them for editing and approval.
Stolen Tithes:
Repentance Is The Key
If a person has not paid his tithes, he has, in effect, stolen those
tithes from God.
"'Will a man rob God? Surely not! And yet you have
robbed me,' 'What do
you mean? When did we ever rob you?' 'You have
robbed me of the tithes and offerings due to me.'" (Malachi 3:8, Living
Bible)
|
"May man defraud God, that you defraud me? You ask,
'How have we
defrauded thee?' Why, in tithes and contributions."
(Malachi 3:8, New English Bible)
|
| "Will a man rob or defraud God? Yet you rob and defraud
Me.
But you say, In what way do we rob or defraud You? You have withheld
your tithes and offerings." (Malachi 3:8, Amplified Bible) |
Whether he voluntarily admits it or whether he was caught, the critical
issue is whether the man or woman is really repentant.
If a person is really repentant, he is under the blood of Jesus Christ
and is forgiven. God has totally forgiven him — and
so must we! (The person's repentance is at least partially
indicated by his desire to give especially generous offerings in
recognition of his having stolen tithes in the past.)
If a person is NOT repentant, treat him as a thief and put him out of
the Church.
(If a person has actually stolen money and/or properties [i.e. petty
theft] directly from the Church, from an individual in the Church, or
someone not in the Church, he must be willing to pay it back in
full. Of course, any case of larceny or grand larceny must be
reported to the civil authorities.)
Splitting the Tithable Income:
To Preserve A Converted - Unconverted Marriage
In a situation where a man in the Church has an antagonistic mate, he
is allowed to consider, for the purpose of tithing, that his wife is
entitled to half of his income. This means that the man will
pay all three tithes, offerings, etc. on one-half of his income.
Christian Woman with an Unconverted Husband: Tithe or Don't Work
— Unless Essential for the Family
The following are guidelines for situations where a workingwoman in the
Church has an antagonistic husband who demands that she not tithe.
The woman is commanded to tithe on her income. She could quit
work, otherwise she must tithe on her income otherwise she would be
stealing from God. Exception: If the woman is required to
work to supplement her husband's because of children or absolute family
necessity - her income may be considered as not her money, but family
income, since the husband has authority. But she should tithe
even here IF her husband does not object.
Overall Guidelines:
In Individual Cases, Ministers Must Make Judgmental Decisions Based on
the Foregoing Principles
Brought to you as a Study Resource by the
Church of God Faithful Flock