Biblical Answer

The biblical principle of tithing is based on a level playing field, where everyone pays the same percentage, regardless of income. This is in contrast to modern systems where the wealthy are often required to pay a higher percentage of their income in taxes. The biblical principle of tithing is a flat rate of 10% of one's income, not a percentage of net income. This is because the tithe was intended to be a way for the Israelites to acknowledge that the Lord was their King and had provided for their material needs, rather than a way to redistribute wealth. (Deuteronomy 14:22-29)

In modern times, some argue that the tithe should be based on net income, rather than gross income. However, this is not a biblical principle. The biblical principle of tithing is based on a flat rate of 10% of one's income, regardless of whether that income is net or gross. This is because the tithe was intended to be a way for the Israelites to acknowledge that the Lord was their King and had provided for their material needs, rather than a way to redistribute wealth. (Leviticus 27:30-32)

It's worth noting that the Mormon Church's practice of tithing is often cited as an example of a graduated tithe, where those who earn more are required to pay a higher percentage of their income. However, this is not a biblical principle. The biblical principle of tithing is a flat rate of 10% of one's income, regardless of income level. (Malachi 3:10) Ultimately, the decision of whether to tithe on gross or net income is a matter of personal conscience, but the biblical principle is clear: the tithe should be based on a flat rate of 10% of one's income.