2026-03-29

How I'm handling tithes as an entrepreneur

Previously, I viewed the "tithe" through the lens of my W-2 paycheck: a simple 10% calculation on a predictable deposit. However, having entered the world of entrepreneurship-- dealing with gross revenue, net profit, accounts receivable, COGS, reinvestments, and Amazon/Etsy/platform fees-- the "10%" calculation has become a source of confusion.

When is a profit truly "realized"? Should we tithe on money that the business earned, but was immediately reinvested into the "field" (business)? How should we "Render to Caesar the things that are Caesar's, and to God the things that are God's"? (Matthew 22:21)

By looking at the original intent of the Torah and the teachings of Jesus, I found a multi-tiered system of giving that honors God as an entrepreneur by going beyond the basic idea of a tithe.

The Principle of the Granary: Defining "Increase"

The Scriptures define the tithe (Ma'aser) as a portion of the increase or yield (tevuah) of the land (Deuteronomy 14:22). In the ancient world, an offering wasn't triggered when the grain was still in the field or being transported; it was triggered when it reached the granary (Goren).

In my case as a modern business owner, I'm considering my business' bank account is the "field," and my personal account as my "granary." If I've invested $X of post-tithe savings into a venture, the first $X the business earns is not "increase"-- it is restoration. Just as a farmer must set aside seed for the next season, a businessman must ensure the "seed" of his capital is preserved. Tithing on gross revenue before the business is self-sustaining could be considered "borrowing from the future," maybe even violating the principle of being a wise manager of the Master’s talents (Matthew 25:14-30).

Three Pillars of Biblical Giving

While the 10% tithe is the most famous, the Biblical model actually consisted of (at least) three distinct types of giving: the Temurah, Pe'ah, and Ma'aser. Implementing all three allows a business to remain "hallowed" (set apart for God) even in months where there is no net profit.

I. Terumah: The Heave Offering (The Sanctification)

Before any expenses were calculated, the "firstfruits" or Terumah were given to the Priests (Numbers 18:12). This was a small, symbolic portion-- traditionally around 1/50th (2%)-- of the gross revenue. Giving this immediately as checks clear acknowledges that the "land" belongs to God, even before the business turns a profit.

II. Pe’ah: The Law of the Corner (The Social Safety Net)

God commanded farmers not to reap the very edges of their fields, leaving them for the poor and the sojourner (Leviticus 19:9-10). In a modern business, we can "leave the corners" by setting aside a small percentage-- traditionally 1/60th (1.6%)-- of gross sales specifically for the needy in the community. This ensures that my business serves the "weightier matters of the law: justice and mercy" (Matthew 23:23).

III. Ma’aser: The Tithe (The Increase)

As far as I understand, the 10% tithe is reserved for the net increase. For an entrepreneur, this is most accurately calculated when money moves from the "business field" to the "personal table." When I take an owner’s draw or a salary to pay my personal mortgage and groceries, that is my "harvest." I'll plan to tithe 10% on that transfer (Leviticus 27:30).

My Execution Plan

To maintain a clear conscience without a legalistic headache of daily profit-and-loss statements, I've currently landed on the following allocations for trying to maintain a righteous business:

Since the Terumah & Pe'ah are based on gross deposits (the top-line number that hits my business bank), they function as a continuous "sanctification" of the business' work, even if the business is technically operating at a net loss for the year/period.

The Ma'aser remains strictly tied to your actual increase-- the money that finally moves to your personal account after first entering the business as revenue.

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