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Should we be concerned whether it is gross or net as everything is from God and is of God, tithe means 10 percent, one could make it a higher percentage.
I would suggest you read up on who does the blessing. I assume you know the Bible inside and out otherwise you would not be posting on such matters. Read up!
My particular tribe considered tithing as an "optional guideline" since it was an OT imperative not really applicable in NT times. But it was generally held that if people gave 10% under the law, they should top that in the age of grace. ;-)
I always thought that was a rather brilliant way to leverage a no-longer-applicable law to produce even more guilt than the law itself ...
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