OW WE SHALL EXPLAIN HOW THE SPIRITUAL PRACTICE OF TITHING, PAYING MONTHLY RELIGIOUS DUES OF TEN PERCENT, CREATES WEALTH OVER TIME FOR INDIVIDUALS AND FAMILIES ALIKE—A WEALTH THAT IS BLESSED TO NEVER GAIN LOSSES, but to perpetuate itself generation after generation. Read on and learn! Tithing is giving ten percent, not a dollar more, not a dollar less; not a rupee more, not a rupee less; not a pound more, not a pound less; not a lira more, not a lira less.§
God’s Money§
Everything—from a lump of carbon to a dazzling diamond, a molecule of oxygen to the galactic explosion of a star gone supernova—is of the Being of God. We place lesser and greater value upon things usually dependent upon our interests. Ultimately, we would have to say that everything is God’s, including what we manufacture from native elements. Indeed, if all the trillions of dollars, rupees, yen, pounds, rubles, Deutschmarks and francs, and all the precious metals and gems were gathered and compressed together into one giant cube, any Hindu would readily have to admit that man’s money and the planet’s minerals are really God’s.§
So, in the first sense, God’s money is the sum of all monetary values. Connecting this idealistic perspective to a practical one, where we as individuals are engaged in the dharmic pursuit of wealth, God’s money is what we dedicate to God, as our religious dues, to perpetuate His greater spiritual design for our planet. This is also true for our personal use of time. God’s time is what we dedicate, as roughly ten percent of our time, toward service that furthers our religion. This is outside of the time spent in our personal spiritual practices: home pūjā, scripture reading, japa, sādhana and meditation.§
This resource is about joyously returning each month ten percent of our earnings and gifts to God for our own spiritual upliftment and economic welfare, and for the support and perpetuation of our Hindu religion, the Sanātana Dharma, the “Eternal Path.” This is the spiritual practice, the unfolding process, of daśamāṁśa. In the West it is known as tithe, which means “a tenth.” Among the world’s religions and faiths, it is an ancient common denominator. In the earliest known historical civilizations, Egypt, Sumeria (Mesopotamia) and the Indus Valley, all of which were theocracies, or “God-governed,” the totality of the annual produce of the land was, in principle, pledged to the Gods in their temples, then redistributed to the populace.§
Imagine the phenomenal results if the ancient practice of daśamāṁśa were fully revitalized today. There are over a billion Hindus worldwide. Some 940 million live in India. A large percentage of those, say 600 million, are financially poor—the per capita annual income in India is around US$444. Yet, even if each offered one dollar (which is only a little more than two thousanth’s of one percent) as God’s money every year, that would total $600 million annually for Hindu institutions from the poor sector alone. If a full ten percent were paid, the amount would be $26.64 billion each year. The remaining 330 million Hindus in India, being mostly in the newly formed middle class (paying, say, an average of $400 tithe per year), would provide an additional annual fund pool of $132 billion. This does not take into account over sixty million Hindus living outside India, some of whom, especially in Western countries, make very high salaries, many as doctors or engineers, and even dot com founders making hundreds of millions. This ancient spiritual levying of daśamāṁśa, religion’s dues, would give Hinduism some $150 billion dollars each year. Since daśamāṁśa is paid by each individual to the institution of his choice, the distribution of the money would be fairly evenly widespread.§
Hinduism, having fully entered the 21st century, urgently needs this monetary strength. Hinduism is incalculably rich in religious knowledge, mystic ceremony and spiritual experience. This inner treasure house of Hinduism will never diminish. But the great periphery that touches every Hindu’s life does need constant sustenance. Our temples should look like exquisitely wrought jewelry, worthy earthly abodes for God and the Gods, spiritually uplifting for devotees. Our monasteries and lecture halls, schools and cultural centers should glow with inviting beauty and radiate the best the Hindu mind can offer to the world. All Hindus should be well educated in their faith and have every facility available for advancing spiritually, socially, economically and culturally. In the past, the present and into the future, the practice of daśamāṁśa has no equal in instilling closeness to God through our dharma of gaining wealth, and in a steady provisioning of our religion. It is a proven system needed now.§
In this brief presentation, we also outline the benefits an individual or an organizational body will gain from giving God’s money. Saiva Siddhanta Church has been managed for almost fifty years on a tithing basis. It achieves results of people’s lives unfolding into a greater spirituality, financial security and religious fellowship. These are day-by-day rewards, not easily summed up in a few sentences. But they distill down to the fact that members, largely because they practice daśamāṁśa, are happy, healthy, at peace within themselves and among themselves and energetically enthusiastic about advancing their religion. They have cultivated a deep sense of selflessness that recognizes God in all dimensions of their lives. The practice of giving God’s money, religion’s dues, has become a doorway into tangible inner experience.§
Hinduism has always celebrated the merits of giving, both of wealth and knowledge. The householder gives to the children, the poor and the sādhus, the children give to the parents in old age, the elderly give to the community, the student and sādhus give to the guru, and the guru gives to all. It is so much a part of our soul nature to give. Every time we give, more of our soul nature is expressed. Yet, when it comes to our hard-earned money, which in Hinduism we call artha, “wealth,” it is sometimes difficult to give, especially on a regular basis and to a society or institution we may not have a voice in governing. Nevertheless, it is our dharma to give of our artha. Only by our generous contributions, individually and as a group, will Hinduism flourish and grow from strength to strength. On that the scriptures are unequivocal.§
The powerful man should give to one in straits;
let him consider the road that lies ahead!
Riches revolve like a chariot’s wheels,
coming to one man now, then to another.§
Ṛig Veda, 10.117.5. VE, P. 850-851§
To not give generously and regularly is to be unduly self-interested, a condition that will cloud our divine nature and make us feel guilty and stressful. The practice of tithing will do just the opposite: create positive karma of abundance and financial opportunity, cultivate family and community bonding and enhance healthy states of mind. And a group that is jointly paying religious dues will enjoy a fulfillment, accomplishment and spiritual joy that is collective.§
Examples§
An excellent example of the practice of tithing is a group of devotees of Lord Murugan who, to support His temple, generously gave an even larger portion of their income than ten percent. They are the Chettiar salt merchants of Tamil Nadu, South India, who 400 years ago began dedicating one-eighth or 15 percent of their earnings to Lord Palani of the Palani Hills Temple. Recorded testimony of the merchants states that, because of the payment of religious dues, their businesses prospered to the extent that even the mahārāja took favorable notice. In the Hindu traditions of South India, donating to charity a fixed percentage of one’s income is called makimai in the Tamil language.§
A contemporary example of tithing is the Swaminarayan Fellowship, whose leader, Sri Sri Sri Pramukh Swami Maharaj, was accorded the Renaissance Award by HINDUISM TODAY and named 1995 Hindu of the Year. His congregation of hundreds of thousands all pay their religious dues through daśamāṁśa. With so many dedicated Fellowship devotees paying their tithe to their guru, and on top of that giving gold each year in measure equal to his weight, plus selflessly contributing vast quantities of their time and encouraging their children to do the same, that all adds up to a truly powerful force in the world. On the strength of a tithing membership, they built a $4 million temple in the middle of London, inaugurated in August of 1995. They support a strict monastic order of over 650 sādhus, run numerous social services and are single-handedly educating millions of people all over the world in the cultural sophistication of India’s wonderful Hindu traditions. If more Hindus were to follow their tithing example, Hinduism would be even stronger than it is today. We look forward to an abundant future in the decades to come.§
Hindu Children§
Here is a story that demonstrates the spirit of daśamāṁśa. A businessman in Texas had made several large gifts to the temple and to local charities. Few calls to him for contributions ever failed to receive a willing response. His generosity to community causes was well known to many people who were identified with the organizations he supported. One evening he was introduced as the key speaker at a banquet. The chairman told of a number of instances when the man’s generosity had helped to make financial campaigns successful. When the Texas businessman arose to begin his address, he was evidently embarrassed. “I want to make it clear that I do not deserve credit for what I give to my temple or to any cause in our community,” he said. “The way I look at it is that I have contributed none of my own money. The money all belongs to God; for, you see, I am a tither, having in early childhood taken my tithing vow, my daśama bhāga vrata.” Most long-time tithers are humble about their regular habit of setting aside a tenth of their income, especially if they started the habit at an early age. For they truly have come to feel that they are but the stewards of God’s money and pay their religion’s dues with a heart full of gratitude for their abundance, whether large or small.§
A California financier related the story of how he began the habit of tithing. He was one of four boys, all about twelve years of age, who were received into membership of a Hindu society. At the conclusion of the pūjā, an observer remarked to a respected temple elder, “That was certainly a very auspicious event, wasn’t it, Sir?” “To what do you refer?” the trustee inquired. “Why, those four boys coming forward into membership and surrendering themselves to our Gods,” the man replied. “Yes, it was,” the trustee commented, “but they did not bring fruit and flowers as an offering, nor did they give anything to the huṇḍi.”§
One of the boys (the financier) overheard the conversation. Later he approached the elder and asked what he would traditionally be expected to give when coming to pūjās and for the support of the temple. The elder explained that every Hindu should bring fruit and flowers when coming to a pūjā and that it is a spiritual privilege to pay one-tenth of one’s income to God in appreciation for His blessings. The elder asked how much the boy was earning. He replied that his part-time wages were only $35.00 each week. The elder suggested that the lad think of $3.50 a week as his contribution for the support of the temple and that he should take the daśama bhāga vrata before he begins to set aside his daśamāṁśa. In Sanskrit, vrata means vow or pledge, daśama means tenth, and bhāga means part or share, the elder told the boy. Daśamāṁśa means tithe, and tithe means a tenth. Immediately setting aside the tithe as soon as money is received sanctifies the remaining balance. Once the money has thus been blessed, it would be difficult to use it for a profligate, adharmic purpose.§
The elder explained to the boy that this is a custom as old as our Hindu religion and that many other religions practice it as well. Thus, the taking of the daśama bhāga vrata and then beginning to pay daśamāṁśa, religion’s dues, can be a very important part of every modern Hindu’s life. The lad was pleased to hear that daśamāṁśa was an ancient religious practice of giving one-tenth of one’s income back to God and the Gods to perpetuate their work on Earth. At the next auspicious occasion in the temple, the boy prostrated before God, Gods and a picture of his guru and took his vrata without hesitation. A few elders witnessed the event, smiled and signed his certificate. All were pleased to see the brightness on his face as he put the envelope with the $3.50 into the huṇḍi before he left the temple. He was now truly one of the congregation in his heart and in the hearts of all.§
Now the pattern was set and the boy began the life-long habit of setting aside one-tenth of his income for God’s work. Years later, as a seasoned businessman, he declared that he had never ceased to tithe. He felt that he was helped personally more by tithing than by any other habit he had observed throughout his life. It is important to note that the financier began tithing as a boy. Many of the men and women who tithe in this generation say that they also began the practice in their early youth.§
Tithing ought to begin in childhood. If boys and girls have the example of their parents to encourage them, the decision to tithe will not be a difficult one to make. Devout children who have been raised in a kindly manner readily respond to the suggestion that God has given us so much that it is only right that we should set aside a portion of all we receive and bring it as an offering to the temple for its support. This is one way of thanking God and the Gods for their goodness. And this is the only way that we truly bless the remaining nine-tenths. Yes, the pattern of a lifetime can best be set by carefully teaching a young person to begin tithing with the first money he or she is given or earns.§
Paying Religion’s Dues Monthly§
Many Hindus have never learned to give systematically. They follow no plan in facing their responsibility to the temple they worship in, the society they belong to or the community they live in. Tithing provides a spiritual plan for meeting these responsibilities. The key is to regularly, on a monthly schedule, set aside in a special saving account or envelope one-tenth of one’s income as soon as it is received; then, again on a monthly schedule, to give that sum to a religious organization of one’s own choosing.§
Most Hindus give if they are specifically asked for a contribution and their name is published. Others give generously if they hear the temple needs an extra amount to pay a deficit. Many such persons feel virtuous if they are enabled to pull the temple out of what they think is a “financial hole.” They fail to consider that the deficit would never have occurred if they, and others, had voluntarily and regularly contributed their share during the first week of each month. Some Hindus give only if they like the priest, others if they are supporting some phase or all of a special festival. Still others only give out of a sense of appreciation for prayers being answered.§
We were acquainted with a negligent Hindu in London who never failed to boast about how he had helped to erect a temple, even though he had not attended a pūjā for many years. Yet, he often bragged that he had helped build the temple. We came to believe he had given a very substantial sum for the building. He had left such an impression with so many people. But one day someone took it upon himself to look into the past financial records of the temple and discovered that the man had contributed the “magnanimous” total of $101! All this time he had avoided his responsibilities to the Gods and to their temple by giving the false impression that he had given so much that he should not be expected to contribute any more.§
The Rediscovery of Tithing§
Our young generation of modern Hindus are awakening to an awareness of the need for a fuller and more dedicated life in God consciousness. The trends in current civilization in this technological age indicate that we must go deeper into our faith and into ourselves if we are to spiritually unfold and experience the bliss that is ours to enjoy. Thoughtful contemporary Hindus are made aware every day of the conflicting forces which war in the world during this time in the Kali Yuga. They know that it is a time which cries out for a more complete surrender of money, time and talents to the will of God and our Gods. They are also well aware that it is the religious institutions that keep the knowledge of Hinduism alive in the world and that the temples provide open doors for devotees. Many Hindus conclude that they must teach their children the spiritual merits of tithing from their gifts and later from their earnings.§
Money has assumed a place of increasing importance in the life of everyone this century. With each passing year fewer people live the kind of existence in which they themselves produce the basic necessities of life. Money has become the buying power to satisfy almost every physical demand. Even the farmer has come to rely upon money. Only a few decades ago the tiller of the soil raised the food which met the needs of his family. The power to work his fields came from animals which themselves had their subsistence in the land. But now he needs money to operate a farm. He buys rather than raises much of his food. Money pays for the electric power to operate his machinery and for the fuel to run his tractor. His clothing is bought at a store, and his recreation is purchased by the investment he makes in a radio or television.§
What has happened in recent years to the farmer has long been the experience of millions of workers who earn their livelihood in the factory or the office. For many people the possession of money has become an end in itself in life. The growing importance of money has turned the focus of attention from the true source of the world’s goods. The man who worked the fields to produce the necessities for sustenance was in a position to observe the creating and sustaining power of God and the Gods in his life. When he was dependent upon the rainfall, the sun and the fertile earth for his well-being, it was natural to recognize loving Gods. But such recognition becomes more difficult when money is the source of one’s physical and psychological satisfaction. It is harder to see God and the Gods at work in the product of a machine or a factory. Then man is tempted to give his worshipful devotion to a pay envelope or a checkbook. That means money to him. It is the source of his personal comforts and pleasures.§
A New Standard Is Needed§
In this technological age people are tempted to believe that their skills and ingenuity which produce material commodities come from themselves alone. They either assume the absence of God’s power in the world, or God and the Gods are pushed back so far in their mind that no vital contact is felt with these great beings or even their own Divinity. A new standard is needed to put God consciousness first.§
When Hindu children recognize God’s creative gifts by setting aside a tithe from their gift or income immediately upon receiving it, before any money is spent for themselves or others, they express their conviction that God is the giver of all that they have. Each young person inwardly admits that the product of the mine or the fertile field can only be explained by the long creative process which is the direct result of the existence of God and the Gods that Hindus gratefully acknowledge. The money that the computer engineer, the baker or the manufacturer earns has its ultimate source in those elements which man did not and could not create. Each occupation or profession engaging the efforts of mankind deals with factors beyond the range of man’s ability to make.§
Children who pay their tithe learn that God continues to be the owner of the material possessions entrusted to them. They know that the final title to property or money does not rest with the individual, but with God. They learn that people may be stewards of worldly possessions for many years; yet, inevitably they must surrender that stewardship at the end of their earthly life. The trust is then transferred to some other person. They slowly come to realize through experience that people do not own the material world; they are merely its stewards.§
Honoring God by Sharing§
American-born entrepreneur William Colgate was a tither throughout his long and successful business career. He gave not merely one-tenth of the earnings of Colgate’s Soap Products; he gave two-tenths, then three-tenths and finally five-tenths of all his income to the work of God in the world. During the latter days of his life, he revealed the origin of his devotion to the principle of tithing. When he was sixteen years old, he left home to find employment in New York City. He had previously worked in a soap manufacturing shop. When he told the captain of the canal boat he was traveling on that he planned to make soap in New York, the man gave him this advice: “Someone will soon be the leading soap maker in New York. You can be that person. But you must never lose sight of the fact that the soap you make has been given to you by God. Honor Him by sharing what you earn. Begin by tithing on all you receive.” William Colgate felt the urge to tithe because he recognized that God was the giver of all that he possessed, not only of opportunity, but even of the elements used in the manufacture of his products.§
QUESTIONS AND ANSWERS ON RELIGION’S DUES§
How can tithing help eliminate debt? My finances are a mess. Tithing helps to establish order in mind and affairs; and when order exists, debt is vanquished. All conditions that are not in order are eliminated. New avenues of supply open up. Intuition is strengthened. Giving opens the door for receiving.§
Shall I tithe before my debts are paid? Yes, tithing is the best-known and most practical method of consecrating all your finances to God. You can tithe your way out of debt if you do it through prayer and in the spirit of love and understanding. Practiced properly, tithing will help solve the conditions that create debt. This has been accomplished by thousands of others; it can be done by you. The tithes that you lay at God’s lotus feet in loving consecration may be likened to drops of water that, drawn up by the sun, form rain clouds and descend again to Earth in refreshing showers.§
Should I tithe on the money I borrow to consolidate debt? No. Nor should you use borrowed money for any purpose other than that for which it was secured.§
If I am tithing and my debt becomes heavy, should I stop? A few do tithe for years and, when their expenses become heavy, stop in order to meet their bills. In stopping tithing their desires increase and debts are piled so high that there seems to be no way out. This also leads to a worldliness that causes a distance between themselves and their religious institutions.§
Would it be wiser for me to wait before deciding to tithe? If you feel an inner urge to tithe, now is the time to make a start. Those who wait until they feel they have abundance to spare usually never begin.§
Won’t tithing change my accustomed standard of living? In Hinduism, one’s standard of living is measured by the four aims: dharma (virtuous conduct), artha (wealth), kāma (enjoyment) and moksha (liberation). Dharma governs artha and kāma so that they are not overly self-centered. Tithing is a dharmic act. Your standard of living will be spiritually higher, and in many cases the tither’s standards are raised culturally and financially as well.§
Will my income improve if I depend totally on God to help? As you tithe faithfully and your affairs become established in divine order, your visible supply will increase. You will be able to avoid debt and to learn to live as befits a child of God. The tithe always returns to you, the tither, as further prosperity and abundance for you and for your loved ones. You can’t give anything away but that it eventually comes back to you, even God’s money.§
Then tithing is an act of faith. Is this correct? Yes, tithing is an act of faith. When you give love with your religious dues, you become receptive to God’s blessing of love. Tithing is a positive use of the law of karma. When you give freely and joyously with the consciousness of plenty, you draw back to yourself abundance and many happy experiences. This spirit of giving magnetizes the unseen devas of the inner worlds who then can give to you by opening opportunities for you.§
Will I be convinced once I experience the positive effects of karma in my life as a result of tithing? People are most aware of the negative karmic effects in their life. But when they become free in their giving, they experience more in return. In conforming to the divine law of karma, wonderful things occur in their lives. Karmic effects (being either positive, negative or mixed) are created unknowingly by most Hindus and knowingly by some. To use this law to your best advantage, ask for divine guidance and wisdom in spending your money. You will be delighted to see how much more you can do with it and all the benefits that will return to you.§
Tithing for the Self-Employed§
Is there one key to successful tithing for the self-employed? Yes. It is to separate one’s business finances from one’s family finances. This is done by maintaining two checking accounts, one for the business and one for the family.§
How do the self-employed calculate their tithe? An owner or partner tithes on the income he receives from the business. Firstly, he tithes on his monthly draw from the business. Secondly, he tithes on his share of any net profits earned for the year which exceed his monthly draw.§
Please give an example to illustrate this concept for someone who owns his own business. Firstly, a theoretical owner of a sole proprietorship draws $2,500 a month from the business by writing a check on his business account, depositing it in his personal account, then he writes a tithing check for $250. Secondly, in January the year-end financial statements for the business are completed and show a net profit after taxes of $45,000. Since he has already drawn $30,000 during the year, the net profit exceeds his monthly draw by $15,000. Therefore, he needs to tithe $1,500 on this amount. To do this he draws an extra $1,500 from the business, deposits it in his personal account and writes a tithing check for the full $1,500.§
If my business is not earning a profit, should I still tithe? It is even more important to be tithing on one’s family income if one’s business is not doing well.§
I know this is rather technical, but how do I adjust my tithe if the amount I have drawn from the business during the year exceeds my share of the business’s net profit? This is carried forward and adjusted from one year to the next. For example, say in 1995 your year’s draw exceeds your share of the net profit by $10,000. In 1996 your profit share exceeds your draw by $8,000, and in 1997 your profit share exceeds your draw by $15,000. The extra tithe at the end of 1995 is zero, 1996 is zero and 1997 is 10 percent of the $13,000, or $1,300.§
Tithing and the Hindu Institution§
I have not even given a dollar or a rupee to the temple for a long time. Now I am being encouraged to tithe? When you ceased to give, did you not feel as though you had closed an inner door? Many devotees give a little something as a means of opening the way into a larger measure of loving, living and giving, even if they do not tithe.§
How do I decide where to pay my religious dues? The most obvious choice is the Hindu leader or institution that is most relevant to your spiritual life and represents the tradition you find solace in. This benefactor could be in your community, or 10,000 miles away. Or there may be a temple in your community that you and your family worship that would be strengthened and encouraged by your support. If you are not blessed with such an association and do not know exactly where your religious dues would best be used to promote Sanātana Dharma, you can begin by giving to one or more Hindu Heritage Endowment funds of your choice, or create a new fund to benefit one or more institutions of your choice. HHE is a very special foundation designed to support India’s diverse spiritual paths and traditions. Begin right away paying ten percent of your income to HHE. Then in the months ahead find the exact institution or project that you feel most inclined to strengthen by your strength.§
With this in mind, should I look carefully into each institution? Yes! Tithing should be approached much like investing in the stock market for a secure return. Religious leaders have a duty to perform in spending the money wisely, as do corporate presidents. Choose an institution that will grow and bring spiritual dividends.§
Is there a responsibility on receiver as well as the giver? Yes! Both are stewards of God’s money. Wisely choose a worthy temple, Hindu church or institution that you feel good about paying your tithe to.§
Ways and Means of Giving§
My tithe will not be much to begin with. Will the leaders judge me because of this? A religious leader does not or should not judge the offerings of devotees. Hindus give according to their means. If a devotee’s circumstances dictate a small tithe, then that tithe is worth great value to God, for the wealthy can easily afford to tithe. Tithing is totally fair; for each one is paying his religious dues of ten percent of his income, small or large. Someone earning $300 a month or someone earning $300,000 dollars a month are giving the same proportionate amount.§
Is tithing a gift? The religions of the world don’t look at the tithe that they receive as a gift. They look at it as a payment. More than often, those who cannot pay their tithe also do not pay their creditors.§
Is it appropriate to give more than ten percent? After the dues of tithing are paid, further religious giving can take place, such as sponsoring temple construction and supporting other religious endeavors. There is a big difference between daśamāṁśa, which is an obligation or payment, and religious giving from the remaining 90%. Many tithers give five to ten percent above and beyond their tithe for building funds and other inspiring projects. This is especially frequent in the case of single men and women.§
Does tithing include produce grown on one’s property for non-commercial purposes? Yes, give a tenth of any food you grow: one coconut for every ten, one banana for every ten. This is only proper, for the one coconut, one banana are not your own. They belong to God and the Gods.§
What about tithing of one’s time? Tithing can and should also be applied to time, skills and talents. For example, if a devotee is a carpenter or seamstress, those skills may help a local Hindu institution. Everyone, no matter what their skills, can and should give ten percent of their time each week in service to their religious institution. We calculate it as four hours a week, which is ten percent of a forty-hour work week, which amounts to 208 hours a year. It is also acceptable to tithe one’s time in intense projects all at once, rather than each week. For example, many of the devotees who helped build the Swaminarayan temple in London took time off from their professions for a full month and labored twelve hours a day to build that magnificent edifice. It has been our experience that those who tithe openly, honestly, spontaneously also give 10 percent of their time in service. Those who live beyond their means, juggle their income and manipulate don’t have time to give 10 percent of their time for religious service. That has been our experience.§
Shall I tithe on my monthly social security check? Yes. As the amount of your social security check has no direct relationship to the amount of social security withholdings over the years from your paychecks, it is best to look at what was withheld as a tax that you paid to the government for the privilege of receiving social security in your retirement years. Your employers have also contributed to the social security program based on the wages they paid to you. It is even possible that the amount of your total social security withholdings is only a small fraction of what you receive back from social security in monthly checks.§
What is the difference between gross and net income? Gross income is your salary or wages before any deductions are taken. Net income is the amount after deductions which, of course, is the amount of the paycheck. Deductions are withholdings for federal and state taxes, social security and other such items. The tithe is calculated as ten percent of the gross income.§
The Proper Spirit of Tithing§
What are some of the abuses of tithing? Many clever people who are in business create “tithing shelters.” They only pay themselves a little bit out of their own business, and the rest of the profits go toward business expenses, like the rent, the food and everything. In other words, they establish a tithing shelter, so they won’t have to give much tithe. Finally, their conscience will come up and hurt and they will straighten out their methodology. Others are happy to tithe because they save on taxes. They figure out right to the penny, right to the rupee, how much tax they save by how much they tithe. That is also not the spirit of tithing. There are those who have taken a pledge to tithe who, instead of tithing monthly, actually use God’s money for two or three months to get interest or to pay debts, then finally regather the funds together and tithe with a great effort. Bargaining and manipulating in that way is not the spirit of daśamaṁsa.§
Devotees of our organization tithe freely, wholeheartedly, without thought of such matters. The Singaporeans or the Malaysians get no tax benefits from tithing. They tithe because of their heart, and therefore, puṇya, good merit, comes back to them. So, we can see it as a spiritual practice, not an intellectual practice. Tithing is a very simple practice, giving the first payment first—giving one-tenth of God’s money back to God. Someone gives you ten dollars; one dollar goes to God, and the rest is for you. If you get a paycheck for $1,000 before deductions and $700 after deductions, you don’t say to yourself, “Well, I can’t give $100 of the $1,000, because some was deducted for social security and other benefits.” No, tithing is on gross income and the right way is to give the full $100.§
What is the best attitude to keep in mind to avoid such abuse? Tithing, giving one-tenth of one’s income, possessions or time, is a deeply religious commitment. It is not a business proposition. It is a religious commitment, based on the principle that 100 percent of one’s energy comes from God, 100 percent of one’s belonging comes from God, 100 percent of one’s activity and creativity comes from God. God gives back 90 percent. And God and the Gods keep 10 percent for their work. What is their work? Uplifting humanity through religious organizations of all kinds.§
There is a great swāmī in India who began his entire organization largely on income from coconuts. Of every thirty coconuts that religious growers take off their trees, they give him three. They don’t give excuses and say, “Swāmī only needs two out of every thirty coconuts, because I am saving one coconut out of that batch for my social security.” They don’t look at all the coconuts and say, “I’ll give Swāmī the smallest ones, the ones that I cannot sell.” No. Because they are true devotees, they take three of the best coconuts and give them to the swāmī. The swāmī sells those coconuts to help support his religious institutions. And through this practice the entire community has come up.§
There is another Guru Mahāsannidhānam in South India. His local devotees give 10 percent of the rice they harvest. They don’t count each grain. They simply take a 10 percent portion and present it to the swāmī. We have been at his āśrama and seen rice piled twelve to fifteen feet high in the great hall.§
Begin Tithing, Then Take Your Vow§
If you, as an adult, have not already taken the tithing vow yourself, there is no better time than now. But first begin tithing for six months or more to set the pattern in your own mind that, “yes,” you can in the long run actually fulfill this commitment. Once you have convinced yourself, then set an auspicious date to take the vrata.§
Include your children. If they believe in the divine laws of Sanātana Dharma and have faith in the principle of daśamāṁśa, they may be ready to begin tithing. Once they also feel comfortable and fulfilled with this ancient religious practice and you feel they are ready, let them take their daśama bhāga vrata. Those taking the vow should repeat the following paragraph in the home shrine or temple before God and the Gods, family, guru or a respected elder. Repeat the daśama bhāga vrata, the vow to pay religion’s dues, three times and create a covenant to tithe. We have enclosed here a vrata certificate to document the vow taking. It can be photocopied and enlarged, signed and then framed or kept safely with other valuable papers.§
O Divine beings of all three worlds, let us bring our minds to rest in the darśana of Him who has one tusk. Let us meditate on Him who has the form of an elephant with a curved trunk. May He guide us always along the right path. I, ________________ [name of devotee], believe in you, the one Supreme God, Lord Śiva, and the Gods of our Śaivite faith, and in the Śaiva Dharma. In love and trust I recognize your goodness in providing for my every material and spiritual need. I accept the principle of daśamāṁśa (giving one-tenth of my gross income) as the method by which I may acknowledge my gratitude to you, Lord Śiva, and share in helping you fulfill and perpetuate your work on Earth. As an act of dedication, I am resolved this day to begin (continue) the regular practice of tithing.§
Announce Your Intent to Tithe§
After you have made your vrata, tell the trustees of your temple, Hindu church or society about the decision to pay your daśamāṁśa, your religious dues, to their organization during the first week of each month. They will be pleased that they have been chosen by you and be able to plan your contributions into their yearly budgets.§
SOUND FINANCIAL PRACTICES§
Once you have been inspired to tithe regularly, there are a few financial practices that will assist you. These have been developed over several decades of tithing experience.§
1. Make Tithing Your First Budgetary Expense§
Put tithing at the top of your household budget list. We suggest that you purchase a book on household budgeting from your local bookstore and, if you don’t already have one, purchase a household budget program for your computer. Putting our daśamāṁśa first creates a fine feeling and presence of God in our home and lives. We know that our income, as it goes toward home, food, clothing, education, entertainment and culture, is sanctified because ten percent was dedicated to God. As we enjoy our home, its furnishings and the bounty of our life style, we can also feel content that God’s work, the welfare of Hinduism and our local Hindu institution are well provided for.§
Everybody dreads the time near the beginning of the month when they sit down to pay the bills. Try not to treat the setting aside of God’s money as paying one of the bills. Why not create a separate time at the beginning of the month when God’s money is calculated and the check is written or cash placed in an envelope? This will help create the proper spirit and attitude. While calculating your daśamāṁśa, think how it is helping your religion, your fellow Hindus, yourself and your family now and in the future. Try to sense how you are both a steward of God’s money and a partner with God Śiva and the Gods in earning and providing for the family, the community, the nation and the religion.§
2. Complete a Formal, Written Reconciliation Annually§
For your and the institution’s records, it is important to execute a “daśamāṁśa reconciliation” once a year. We have provided two sample forms for this procedure, one for individual use and one for self-employed businesses or partnerships (you may photocopy and enlarge these for actual use). These reconciliations give tithers a clear record of their tithing for the year and enable benefiting institutions to create realistic financial plans based on the tithing of its members.§
Nandinātha Sūtras on God’s Money§
SŪTRA 161: ONE-TENTH BELONGS TO ŚIVA§
Śiva’s close devotees take a vow and joyously tithe ten percent of their gross income to their lineage monthly. This is God’s money. Using it otherwise is forbidden—a karma reaping loss exceeding all anticipated gain. Aum.§
SŪTRA 162: TITHING IS THE FIRST OBLIGATION§
My close devotees consider tithing their first expense. They provide a written reconciliation each April, including with it all unremitted tithing. Those behind in tithing are counseled to help them fulfill the vow. Aum.§
SŪTRA 163: TITHING’S MANY BLESSINGS§
Śiva’s close devotees delight in the unfailing law that by tithing freely and wholeheartedly, with a consciousness of plenty, they become receptive to God’s blessings and draw to them abundance and happy experiences. Aum.§
Tiruvalluvar’s Tirukural on Earning and Utilizing Wealth§
KURAL 81:§
The whole purpose of earning wealth and maintaining
a home is to provide hospitality to guests.§
KURAL 85:§
If a man eats only after attending to guests’ needs,
what further sowing will his fertile fields require?§
KURAL 87:§
Charity’s merit cannot be measured by gifts given.
It is measured by measuring the receiver’s merits.§