I remember my uncle giving me twenty pennies or nickles, with the point being to count how much tithing to pay and to remember to pay tithing on that income. My kids pay tithing on birthday money, etc., as well as on any earnings that they have (well, unless they forget or choose not to - nobody is perfect). My understanding is that we pay tithing, not because we earned money, but because it is a commandment, and so that we will remember that all that we have comes from the Lord, whether we worked to get it or not. It seems like it would have been easier when people tithed on what their lands produced, because maybe it would have been easier to see that all of that grain or fruit or whatever grew because God caused it to, rather than I go to work and my employer deposits money in my bank account.
But I digress. I would tend to feel that the purpose of youth paying tithing is so that they will learn that all that they receive is the Lord's, irregardless of why they receive it. But maybe the purpose of the pocket money would make a difference. For example, if I gave my children money that was to pay for their lunch or school fees or some other specific purpose, then I would not expect that they would pay tithing on that money. If it is their discretionary money that they can spend as they choose, then I would think that the decision to pay tithing would come into play.
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