It’s often a serious hot debate about whether tithing should be made from loans or not. If you look at it, it’s a loan, that you’d be required to return at some point in time. So do you remove tithe from it?
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I think it is not necessary to pay tithe on money borrowed for business but you can pay tithe on the profit you make from that business. But, I think it is necessary to pay tithe on money borrowed for personal use. Since it is now income, even though you will pay back later.
Tithes are intended to be paid on income, money freely received as payment for services or as a gift. The borrower will eventually be returning borrowed money to the lender, so it is not income, and the borrower does not need to pay a tithe on it.