Ans.It was Guru Nanak who honoured us the principle of:
ਘਾਲਿ ਖਾਇ ਕਿਛੁ ਹਥਹੁ ਦੇਇ॥
ਨਾਨਕ ਰਾਹੁ ਪਛਾਣਹਿ ਸੇਇ॥
(SGGS, P. 1245)
(Those who share their honest earnings with needy, truly recognize the way (to God).
When Guru Nanak started farming at Kartar Pur, towards the last few years of his life, he used to divide the proceeds of his farm into three portions. One portion would go to the “Dharamsaal” (religious institution), one for use by his family and the third for the needy, hungry and holy people. Whoever came to his door would go satisfied.
The fourth Master, Guru Ram Das, had appointed “Masands” (his representatives) who would collect offerings from devotees and bring to the Guru who would spend them for the food and lodging of the visiting Sangats (devotees). However, it was Guru Arjan Dev who enjoined that one tenth of ones income should be donated in the name of the Guru.The following stanza in Sukhmani Sahib points towards this idea:
ਦਸ ਬਸਤੂ ਲੇ ਪਾਛੈ ਪਾਵੈ ॥
ਏਕ ਬਸਤੁ ਕਾਰਨਿ ਬਿਖੋਟਿ ਗਵਾਵੈ॥
(SGGS, P. 268)
(Man forgets the ten blessings he receives, and for lack of one loses faith (in God).
The contemporary historians of the Gurus have written that the governments might be having difficulty in collecting the revenue taxes but the Sikhs brought the tithe to the Guru with pleasure and enthusiasm.
Guru Arjan Dev also seems to have said ” those Sikhs who give the tithe shall not have sloth in their homes”.
Bhai Nand Lal, in his “Tankhaah Naama” (Sikh code of conduct), attribute somewhat similar words to Guru Gobind Singh, “Any Sikh who gives tithe out of his/her honest earnings will earn good name in the world”.
Bhai Daya Singh writes in his “Rehit Naama” (Sikh code), “(A Sikh) should share his earnings with others, help fulfil the needs of others and give tithe for the Guru; by doing so he will succeed in all his efforts in life”.
When the first Shiromani Gurdwara Parbandhak Committee was founded, only those Sikhs who proved that they donated tithe were taken as its members. Thus it is very important to give tithe.
In “Prem Sumaarag” it is written:
“The essentials of ethical code (for Sikhs) are – do not inflict pain on anyone; do not give personal secrets to each and every one except your Guru and close friend; always work honestly and whatever you earn by Guru’s grace, keep tithe out of it for God (spend this amount on charitable projects).