When tithing a percentage of my income, should it be off the net or the gross?

This is a bit of a circular question because believers in the church age are not required to tithe. That is, the New Testament does not give a specific comparison of income vs. donation amount. It says to support church staff (1 Timothy 5:17-18), missionaries (1 Corinthians 9:14), and the needy (1 John 3:17-18), and to do so cheerfully (2 Corinthians 9:7) and “in keeping with income” (1 Corinthians 16:2 NIV).……Many Christians use the “tithe” (ten percent of income) as a reference point for their giving. This is fine as long as it’s understood it is not mandated, and God has the right to request more of us. If a believer has decided to give a percentage of her income, should that percentage be taken before or after taxes and other deductions are removed?……There are two schools of thought. One would say that to give out of our leftovers shows an ungrateful heart. We are required to pay taxes, but we benefit from these taxes. Often insurance and investments are taken out of a pay cheque before it’s delivered but, again, we benefit from those deductions. And to tithe on taxes is to make a conscious effort to support God’s work as a representative of a nation, and not just as an individual believer. It is a small way to ensure your country blesses God.……The other point of view comes from 2 Corinthians 8:1-15. In verse 14, Paul talks about supporting others through our abundance, not our gross income. In fact, he says that at any given point, one church’s abundance should cover another church’s need.……But Paul also points out that the churches we should emulate gave “according to their means, as I can testify, and beyond their means, of their own accord,” despite their extreme poverty (2 Corinthians 8:3).……So, it’s really six of one, half-dozen of another. It may very well be that 10% of one’s gross turns out to be the same amount of money as “beyond [the] means” of one’s abundance. Giving to God isn’t so rigid as to have strict rules. Remember that everything we have comes from God for the support of His purposes, and give accordingly.…

“Should we tithe off our gross or net income?”……The tithe is an Old Testament concept. The tithe was a requirement of the law in which all Israelites were to give 10% of everything they earned-or the crops and animals they grew-to the Tabernacle / Temple (Leviticus 27:30Numbers 18:26Deuteronomy 14:242 Chronicles 31:5). Believers in Christ are not commanded to give 10% of their income. Each and every Christian should diligently pray and seek God's wisdom as to how much he or she should give (James 1:5). Many people believe that the Old Testament tithe is a good principle for believers to follow. Giving 10% of your income back to God demonstrates your thankfulness to Him for what He has provided and helps you to remember to rely on God instead of on riches.……The Bible does not specifically say whether we should give 10% off our gross or net income. The Old Testament teaches the principle of firstfruits (Exodus 23:1634:22Leviticus 2:12-142 Chronicles 31:5). Old Testament believers gave from the best of their crops, not the leftovers. The same principle should apply to our giving today. Again, a believer should give what he believes God would have him give. It all goes back to the attitude of the heart. Are we giving out of reverence for God or out of selfishness for our own wealth? "Each man should give what he has decided in his heart to give, not reluctantly or under compulsion, for God loves a cheerful giver" (2 Corinthians 9:7).…………