I would tithe on gifts and scholarships because they are true income, something God has provided for us to live and accomplish our goals with. Since tithing is a minimum and we are also encouraged to do freewill offerings, I would allot a significant amount above the tithe to freewill offerings. That way if you forget to tithe on the value of some gift now and then, you’ll know you’re staying above a tithe overall.

What about Tithing on the Increased Value of My Home When Selling It?
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Randy has been on Rob West’s podcast and trusts his wisdom on giving. Rob was asked a similar question to yours.