[MarginOfError]

This could so easily spiral out of control. The basic question we are trying to answer is on what should we be paying tithing? If we go with the scriptural answer, then we say we pay tithing on our increase. But go asking around the Church what 'increase' means and you'll get bombarded with explanations, all of which have some sort of inconsistency.

If we consider increase to be any form of compensation, then things like gift cards should be tithed. But on the other hand, gift cards are a restricted commodity in that we may only use them in places where they are accepted. I can't pay tithing on my gift card with my gift card. So I have to deduct funds from somewhere else in my accounts to pay the tithing on my gift card. Ideally, I could then use the gift card to buy whatever I would have bought with the cash deducted from my account, but that really only works if it's something I would have bought anyway. But if my brother buys me a $50 gift card to Olive Garden, I could pay $5 tithing on it, but then I can't use the gift card to buy the gallon of milk I would otherwise have used the cash for.

Come to think of it, what if my brother paid his tithing before he bought the gift card? Isn't it already tithed then? Is it tithed with respect to him, but not with respect to me and needs to be tithed again? What if I pay a tithe on the gift card and then give the gift card to someone else? Should I only pay tithing on a gift card if the person giving it to me has not paid their tithing?

When trying to determine if you should or shouldn't pay tithing on something, I find it best to focus on what tithing is intended to teach us. Tithing is in place so that we may contribute to the building of the Kingdom of God. It is in place to help us remember what blessings we have received from the Lord, and to help us express gratitude for what we have received. Ultimately, the Law of Tithing is to the Law of Consecration what the Aaronic Priesthood is to the Melchizedek Priesthood--a preparatory commitment. If the ultimate goal is to be willing to give anything you possess to God's Kingdom, then the definition of 'increase' is much less important than the willingness and sincerity with which you give whatever tithe you give.

Also, let's not forget the Fast Offering. If you feel you have a lot of gray area items that you aren't sure if you should tithe or not, then perhaps that's a time when you can give a more generous fast offering. Tithing may be what determines one's worthiness for the temple, but it's the willingness and generosity (relative to one's ability to give) of the Fast Offering that really determines the quality of the individual.

So I'm with Palerider...give what you feel is right to give. If you feel good about the tithe you pay, then hold your head high when you declare yourself a full-tithe payer. If you're not so sure, talk it over with your Bishop and get his counsel. But don't sweat the small stuff. There are plenty of noble pursuits in the world that are in greater need of that sweat than tithing on gift cards.

As for the $2.00 for your children, again, it's what you feel is right. If it were my children, I would opt to have them pay tithing for no other reason than to help them develop a familiarity, to take the opportunity to explain why we pay tithing, where the money goes, and to give them the opportunity to talk with the Bishop each year about tithing and to make their own declaration of their tithing status. But this is based in my belief that they won't gain a testimony of tithing if they don't pay tithing. Just my take, and I won't be offended if you disagree.