The word tithe means tenth. Since this is the minimum amount mentioned in God's Word, it is logical to assume that it's the minimum amount God wants from a believer. Does this principle still apply when a person is on a fixed income or is dependent on government entitlements in order to survive?

The principle of tithing
In the Old Testament the Hebrew people brought approximately 23 percent of their increase to the Lord's storehouse. The keepers of the storehouse, the Levites, in turn used what was given to care for the widows, needy foreigners in the area, orphans, and Levites.

In the New Testament, the people no longer brought their tithes and offerings to a physical storehouse; instead they gave of their increase in tithes, offerings, and alms to the church body. In turn, the church used the tithe for spreading the Gospel. The offerings were used for the general and administrative support of the church, and alms were used to care for the poor, widows, orphans, and otherwise needy.

Since the tithe is not a law but, rather, an indicator of obedience to God's laws, giving should come from our hearts. That seems to be confirmed in the book of Malachi where the prophet confronted the Jews with the sins of disobedience and used their lack of tithing as an example. “Will a man rob God? Yet you are robbing Me! But you say, ‘How have we robbed You?' In tithes and offerings. You are cursed with a curse, for you are robbing Me, the whole nation of you!” (Malachi 3:8-9).

Who is in control?
When we recognize that God owns everything and all blessings come from Him, our role as managers, or stewards, becomes evident. If we view ourselves as owners instead of managers, we'll look at every other aspect of our lives the same way. Each of us will see himself or herself as a person in charge, but that can change quickly in the face of circumstances beyond our control. If God is in control and we are merely stewards who manage His possessions, we need not worry about money because the money is God's possession. He allots different amounts to His children, for them to manage, based on His plan and purpose for their lives. Someday we'll be held accountable for the way we manage these allotments.

Part of being a good manager is giving back to God a portion of what He has entrusted to us. It's not that God needs our money. Rather, giving serves as an external, material testimony that God owns both the material and spiritual things in our lives. In essence, tithing is a testimony that acknowledges God as both the source and the owner of all that He has entrusted to us—all of our possessions, plus it is an outward indicator of an inside spiritual condition. So, because the tithe's purpose is to be testimony of God's ownership, it is meant to be individualized. It was never intended that everyone should give the same amount or in the same way but that each should give bountifully and cheerfully (see 2 Corinthians 9:6-7).

Should entitlements be tithed?
The Bible says “Honor the Lord from your wealth and from the first of all your produce” (Proverbs 3:9). This directive did not include special provisions that exempt those who are on fixed incomes or on government subsidies. Whatever funds, from whatever source, that come into the household—welfare receipts, Social Security, Supplemental Security Income, unemployment, disability, alimony, inheritance, or regular income—with but a few exceptions, should be considered “first of all your produce.”

One exception to the principle of tithing could be child support. Although alimony should be considered titheable income , money designated for child support normally belongs to the children and isn't considered a part of personal earnings. So, if a parent desires to tithe on the child support, it would be good to tell the former spouse, not only to prevent legal ramifications but also as a personal testimony of Christian commitment to the spouse. If the spouse strongly objects to tithing the child support, the custodial parent needs to respect that decision. Since tithing is a matter of the heart, God will honor the parent's desire to tithe, even if he or she is not able to actually give.

Other possible exceptions could be the following.

1. Social Security. If the recipient originally paid tithes on the gross income, tithes will already have been paid on the first few years of the Social Security entitlement. However, if tithes were paid on the net income, then tithes should be paid from the start of receiving Social Security.
   
2. Food stamps. It usually is not necessary to consider food stamps as titheable income.
   
3. Income tax refund. As with Social Security, if the gross income was tithed, the refund has already been tithed. If the net income was tithed, tithes should be paid on the refund.

The amount of the tithe is not important to God; He owns everything. The amount is important to us. The tithe, given as a testimony, reaps a great harvest because it is the seed we plant in God's garden. God is able to take our tithe and multiply it. “'Bring the whole tithe into the storehouse, so that there may be food in My house, and test Me now in this,' says the Lord of hosts, ‘if I will not open for you the windows of heaven and pour out for you a blessing until it overflows. Then I will rebuke the devourer for you, so that it will not destroy the fruits of the ground; nor will your vine in the field cast its grapes,' says the Lord of hosts. ‘All the nations will call you blessed, for you shall be a delightful land,' says the Lord of hosts” (Malachi 3:10-12). If we are loving and generous toward God, God will be loving and generous to us.

Conclusion
In the area of tithing, we need to look for ways to give, rather than trying to find loopholes that might allow us not to give. If we believe strongly in honoring God from the increase He provides, we need to seriously consider tithing on all of the “first of all your produce” and then trust that He will provide all that is needed for us to live. In all things, we must remember that God's desire is for our good, and He is more interested in our hearts than in any actual amount that we give.