Keep it simple. When you take money out to live off of…give off of your gains you’ve made. Remember, your contributions came out of your paycheck and you tithed off of your paycheck. So, contributions were tithed off of. Only gains have not. And you’d tithe on them once you started taking them outside of the 401k account and living off of them. You’d want to consult your retirement/tax person too.
By the way, tithing is off of gross. Why? Proverbs 3:9 New King James Version
Honor the LORD with your possessions, And with the firstfruits of all your increase
“all of your increase”. You get a gross pay. Now you don’t keep a gross pay because the government takes it before you got it. But you were increased by it. So you should tithe off of your gross off of what the Bible says, not what off of what a preacher says.
Additionally, let’s say a gross pay for a week or two week period was $1,000. And let’s say the net was $800. So a tithe off of the gross is $100. A tithe off of the net is $80. So, when I’d not let $20 keep me from a full tithe off of what I was truly increased by and I can know that I’ve tithed off of everything that’s come through my hands. So, when you think about the difference, it’s not much. So it’s why I’ll be tithing off of “all of my increase”. And not only will I be giving “a” 10th, but I’ll also be making it my “first 10th”. Why? The “firstfruits” of all of your increase.