The Bible in the book of Luke contains a beautiful anecdote regarding payment of tax. As usual, the Chief Priests and Scribes were on the look-out to find fault with Jesus so that they could have him arrested. They were waiting to hear him make some statement against the government of the day. It would then enable them to hand him over to the rule and authority of the Governor. As they watched him, they sent spies who camouflaged as simple followers to lay the bait.
The spies at the opportune time questioned Jesus, saying, “ Teacher, we know that you speak and teach correctly, and you are not partial to any, but teach the way of God in truth. Is it lawful for us to pay taxes to Caeser, or not?”. But Jesus detected their trickery and said to them, “ Show me a denarius. Whose likeness and inscription does it have?”. They said, “ Caeser’s ”. Jesus replied, “ Then render to Caeser the things that are Caeser’s, and to God the things that are God’s ”.
Christians observe a practice called Tithing. A Tithe, is simply put, one-tenth of every income or produce. A normal Christian therefore makes two kinds of payment from his income. One, to the government as tax and second, to the church as tithe. The compliance with obligation to tithe differs from person to person and varies across denominations. It is no secret that in many churches the amount of tithe paid gives a person less or more say. If not explicit, atleast the thought hovers around. More than that, regular tithing clears the conscience of the devoted and give him peace.
A church I once attended have a practice of issuing receipts for the tithes paid by each individual. The receipts carry the Registration details of the church under an aegis by which deductions from income tax were said to be claimable. For sometime, I was under the impression the practice was fine. Few months ago, I met an Officer two years senior to me. In the midst of the discourse, I brought up the topic. He vehemently denied there being any such provision in the Act where money paid as tithe can be claimed for deduction. He also argued how something already set aside for God can be claimed again for one’s benefit. It made sense.
There are three schools of thought regarding payment of tithe. One school says tithe should be paid on the Net Amount of Income. The second school firmly believes there is no ambiguity but to pay tithe on the Gross Amount of Income. One CIT recently impressed upon his belief in the later school as the right path to follow. The third school offers the greatest flexibility. According to this school, payment should be made as per one’s ability and willingness. Emphasis is on the free-will and conviction to pay rather than the height and width of it.
Tithing is an issue of faith. One is free to follow what he thinks is right provided his conscience permits him. At the personal level, I feel tithing is fine and should be paid on the Gross Amount rather than Net if the issue has to be decided between the two. But, tithing as per ability and free-will irrespective of the amount is most appreciable. However, using this concept as an excuse to pay less would be self-defeating. It should rather encourage one to give more. As far as claiming deduction is concerned, it is a strict no-no. It is good to pay the Government it’s due and much better still, not to cheat God.