First, in Matthew 22:27, scripture affirms that out of our income we should pay our government what is theirs in addition to giving to God what is His. While giving out of your net (after tax) income, may address the issue of the tithe, I'm not sure it addresses the issue of the giving the first portion to God.
We are reaping a certain income and, in the case of tithing off of the net, we are giving the very first portion of our income to the government. I personally tithe from my gross (before tax) pay because I'm trying to practically trying to express my trust in God by giving Him, not the government, the first portion of my income.
Scripture is not prescriptive as to whether the local church should be the sole beneficiary of our tithes. To the extent that the work of The Austin Stone accomplishes the Biblical purposes of the church as “the hope of the world” (Matt 5:14), we would hope that we are a place where you could, in good conscience, give your tithe and offerings for the purposes of the church in redeeming our community and the world with the gospel of Jesus Christ.
Of our partners, we do ask that their entire tithe be given to The Austin Stone because we view partnership as a commitment to be fully dedicated and invested in our mission as a church, both in time and resources. We desire to see every Christian be a part of a church that they believe in so much that they would want to give their entire tithe and even beyond to support the mission that God has placed upon their local body.
Dr. John Piper has some great thoughts on this issue:
There's no clear biblical mandate that your generosity has to be in a certain proportion to your church and to other ministries.
As a pastor, if somebody came to me and said, "I'd like to tithe. Where should I give it?" I would say, "Well, I think it's a helpful rule of thumb to say that, considering that this is your family of believers with its own set of needs and that you benefit from the church and give your life to it, starting with a tithe here is a good idea. And from there you can give more here and more elsewhere." But I would never say, "You must give your tithe to this church." I just don't find it in the Bible. I can't put biblical texts behind it.
When we think about what churches need in order to survive and flourish, I think they need, roughly, a tenth of what their people have, and more. You can feel free to go beyond.
As for me, I give almost everything to the church. I feel so utterly indebted here and thankful here that what I give is almost all here. And then there are the little things I do. Little things at the door or for Prolife causes. I'm writing little checks here and there all the time. But the substance of my giving is at the local church.
I would encourage someone to think through with a pastor what a good basis for giving at the church would be, and then encourage them to lavish everywhere else too. [Ask Pastor John]
For people seeking to re-establishing trust in the area of church and money, we’ll be glad to walk through our budget line items with you by appointment.
In lending, we are instructed to not take advantage of people in need with an excessive burden of interest. [Exodus 22:25-27, Leviticus 25:35-38, Deuteronomy 15:7-8]
In borrowing, we should employ wisdom in avoiding situations where we are slave to our debt [Proverbs 22:7]. Entering into debt that compromises our freedom to tithe and give generously can become a barrier to us placing our heart’s affections first and foremost in God for our contentment (Hebrews 13:5-6, Philippians 4:10) and treasure (Matthew 6:19-21). Deuteronomy 14:22 describes that the purpose of our giving is for us to learn to fear the Lord by teaching us to give God the right place in our hearts. On a practical level, the burden of unwise borrowing also limits our freedom to make radical life decisions to follow God wherever he is leading us to go.
In repayment, God shows us that paying our debts in their entirety and in a timely fashion is honoring to Him and is a way to show our love for our neighbor [Romans 13:7-8].
Here are a few ideas to start with:
Remember all along that God wants his right place in your heart. Don't get lost in tactics alone, forgetting that God desires you to be financially free to serve him first. Pray for encouragement, discipline, and accountability in your journey.
The best place to start changing your spending habits is to know what you're spending money on. Track and categorize your spending; it doesn't have to be complicated. You can use Microsoft Money, Quicken, Excel, or a pad of paper and a #2 pencil. Start simple and don't over-categorize.
Develop a budget. Again, start simple. The purpose of the budget is to decide where your money will go before you spend it. Put your tithe on the top line of expenses.
Get out of consumer debt. If you have credit card balances, pick a strategy and pay them off. Cut them up if they are a problem for you to manage. Take care of student loans, cars and other debt. Most people are comfortable with a house loan; but pursue wisdom in borrowing. Don't put yourself in a situation where you're enslaved to your mortgage. Own you're house, don't let it own you.
Cut some stuff. Sell things or discontinue unnecessary purchases that push you further into debt each month.
Try going "cash-only" for a few months. Take your budgeted amount for the month out in cash, and put it in envelopes for each category. This is a great way to develop discipline.
Find accountability. Walking through these changes with someone else who seeks to honor God with their finances is most often the difference between success and failure.