JOSEPH W. TKACH
PASTOR GENERAL

July 1987

Dear Friend:

We appreciate your interest in obeying God's laws in your own life, and we are happy to answer your questions about tithing.

God's law tells us that we should tithe the "increase" we receive (Deut. 14:22). "Increase" means the adjusted gross income that comes to us as a result of our own productive efforts. In other words, it is income that we earn ourselves.

Therefore, unearned income such as social security, old-age assistance, unemployment compensation, pensions, gifts, disability, and the like, need not be tithed. But, of course, you are certainly free to tithe or give offerings from such income, as long as doing so does not jeopardize your finances.

If you need further assistance in determining what income you should tithe or if you should have other Bible questions, you are welcome to discuss these matters with our minister in your area. If you do not know how to contact him, let us know. We would be happy to put you in touch.

We hope you will let us know whenever we can be of additional assistance.

PERSONAL CORRESPONDENCE DEPARTMENT