The issue of tithing — traditionally understood as 10 percent — has perplexed churchgoers for years. Interpretation and denominational practice usually set the tone for givers, often with tension between giving as law or "old covenant" or as grace under the "new covenant" — both biblically based. Are Christians required to give 10 percent of their income to the church? Is it based on gross or net income? Would God accept less in hard times?