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God wants you to tithe your first fruits -- which I assume is the gross instead of the net because then you are giving second fruits. (Abel gave the first fruits of his labor, and God was pleased). However, in the New Testament, Jesus tells the parable of the Widow's mite and tells us God loves a cheerful giver. I think that implies in the New Testament way, that God wants what you can give cheerfully. If you tithe begrudgingly, then you are not fulfilling HIs wish. There are also other things to tithe, for example time and talent. Some thoughts from a lay person...