Tithing is between each person and the Lord. How they answer the question of "Are you a full tithe payer?" is between the person and the Lord. Anyone who does not comply with the persnal inspiration they have had about their tithing will feel very uncomfortable participating in certain activities.
As to tithe of time, yes I think it is just as important. Isn't that part of the reason we do not 'pay' our clergy, missionaries, teachers, presidencies of organizations or services of home and visit teachers etc.?
granny7
"To those who are not yet full-tithe payers, I invite you to begin today to pay your full tithing to the Lord through your local priesthood leader. I invite you to pay your tithing to the Lord first, before you meet any other financial obligations. I invite you to put your trust in the Lord and, as He Himself said, 'Prove me now herewith.' As you do so and as you place your tithing obligation to the Lord as the first priority of all of your other financial obligations, you will indeed become a witness to the matchless power of the Lord as He opens the windows of heaven and pours out a blessing 'that there shall not be room enough to receive it.' You will then have gained your own personal testimony of this very sacred law of tithing, and as you continue your obedience to this law, it will draw you ever closer to the Lord.
"To those of you who are already tithe payers, I commend you for your faithfulness. You are already witnesses and have your own personal testimonies as to the fulfillment of the Lord's promises to those who obey this commandment, and each time you pay your tithing, your personal commitment to the Lord increases."
(Daniel L. Johnson, "The Law of Tithing," Ensign, Nov. 2006, 36)
I have kind of been in a similar situation once when I was self-employed. I felt right about deducting the necessary expenses that made it possible to make money at all. In my case I drove a courier van for DHL Intl. So I deducted the expenses related to the van, (gas, insurance, leasing). Why? Because, if I work for someone, I wouldn't pay tithes from what my employer has to spend in order to run the business.
This example is very similar to example A: I would have paid tithes from $0.10.
I agree with the consensus that this is a very personal decision between the individual and the Lord, and feel that the circumstances of each person might make the "correct" answer inconsistent from person to person. When I first began to be active again, after several years of not, I only paid tithing on my net wages. I did not pay tithing on self-employment income. I felt really good about this, because I felt I was making progress in living the Lords commandments. In fact I felt I was being a full tithe payer. After a time I came to realize that the more generous I was with the Lord, the more generous He would be with His blessings. I gained a testimony of tithing. I then had a desire to live the law of tithing to the letter. However this is difficult because my husband is not a member and does not want me to pay tithing on his earnings. I pay tithing on my own gross wages. I pay tithing on money I earn doing taxes, because there is little expense involved. I do not pay tithing on the money I earn from selling jewelry because I spend much more than I make on materials. The jewelry I consider a hobby and not a business. I leave the tax refunds and most other sources of income alone, because they are mostly from my husbands income. I feel confident in saying that I am a full tithe payer. As for time, I would consider that to be more of a service than a tithing issue.
A and B - Pay tithing on the net amount of self employment income. For a business I would use the profit and loss statement to monitor the amount of tithing to be paid.
C - If the loss of $1000.00 is a business expense which it seems to be, then I would feel justified in including that as an amount to reduce tithing by.
D - The rent is also a business expense, which would be taken off the of the gross before being tithed.
"There are many reasons that are used to not pay tithing, such as medical emergencies, debts, car or home repairs, educational expenses, and insurance. These reasons and others like them are very real and are lived and dealt with every day by many, if not most, of us. These tax our limited financial resources and, if we are not wise stewards of these resources, may result in the inability to meet our tithing obligation to the Lord. A lack of compliance with this eternal law is not to be taken lightly and can not only seriously impair our spiritual growth and development, but it can also limit the physical and temporal blessings that we could otherwise enjoy."
-- Daniel L. Johnson, "The Law of Tithing," Ensign, Nov. 2006, 35
Let's say we all begin life with nothing - in that case everything is an "increase". I teach my kids that when ever they get any increase on their original 'nothing' they should tithe on it.
As a friend said to me once - when he was asked "Do we pay on gross or net?", reply "Do you want gross blessings or net blessing!"
Edited: MaoriLDS on 21st Jul, 2007 - 5:35am
"Do you want the windows of heaven opened to you? Do you wish to receive blessings so great there is not room enough to receive them? Always pay your tithing and leave the outcome in the hands of the Lord."
(Joseph B. Wirthlin, "Earthly Debts, Heavenly Debts," Ensign, May 2004, 41)
"To those who are not yet full-tithe payers, I invite you to begin today to pay your full tithing to the Lord through your local priesthood leader. I invite you to pay your tithing to the Lord first, before you meet any other financial obligations. I invite you to put your trust in the Lord and, as He Himself said, 'Prove me now herewith' (3 Nephi 24:10). As you do so and as you place your tithing obligation to the Lord as the first priority of all of your other financial obligations, you will indeed become a witness to the matchless power of the Lord as He opens the windows of heaven and pours out a blessing 'that there shall not be room enough to receive it' (3 Nephi 24:10). You will then have gained your own personal testimony of this very sacred law of tithing, and as you continue your obedience to this law, it will draw you ever closer to the Lord."
Ref. (Daniel L. Johnson, "The Law of Tithing," Ensign, Nov. 2006, 36)