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Is tithing comprised of the increase of this year’s income over that of last year?

Gramps,
A Mormon friend of mine described tithing as 10% of his increased income that year (over last year)..if he had a bad year he’d pay less than the previous or none at all until his income increased (hopefully the following year). Is this correct?
Jim, from Pleasanton, California

Dear Jim,
One’s increase is defined as one’s gross income if the person is working for a salary, or income over expenses if one is operating a business. Attempts to make up other definitions of tithing in order to pay a little less of our stewardship to the Lord merely indicates that we think more of our temporal salvation than we do of our spiritual salvation.
Gramps

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