Conclusion:
Dasvand is a part of the Guru’s mandate (Hukam) of returning a minimum of one-tenth (10%) of one’s honestly achieved personal earnings to the Guru. Personal earnings are generally considered to be income after mandatory taxes/deductions.
Complete Answer:
Dasvand, which translates to “tenth part,” is a part of the Guru’s mandate (Hukam) of returning a minimum of one-tenth (10%) of one’s honestly achieved personal earnings to the Guru’s cause and for the Panth’s institutional development. On the other hand, taxes are generally spent by the government for services that may or may not conform to Gurmat and are also deducted variably from a person’s salary based on one’s place of residence or household factors, including employment type.
For example, a Gursikh with a salary of $100,000 who lives in Washington, USA will not have personal income tax deducted from their salary, so their take-home personal earnings (net pay after taxes) will be more compared to if they lived in a state with income tax deductions. In other situations, certain countries have a minimum taxable income, so Gursikhs who earn below that amount don’t have to file or pay taxes, and in countries like India, Gursikhs who are shopkeepers or street vendors are not liable to the same taxes as a Gursikh who is a government employee. Consequently, it seems more rational and fair for Dasvand to be deducted from one’s take-home earnings/pay after any mandatory government deductions/taxes, since that is money one never actually earned, or had in hand. However, in the event one receives a tax refund, Dasvand should be given from this, since this is considered personal earnings, and the same logic is applied.
It is also important to note that in some countries like India, personal loans can be taken out directly from government employees' salaries along with taxes. If a Gursikh has taken a personal loan out, this is their own individual expense, not a mandatory government deduction/tax; therefore, the minimum amount of Dasvand should actually be taken from the salary amount after mandatory taxes but before the loan payment was deducted. Relatedly, if a Gursikh has retired and is earning a pension and/or social security benefits, Dasvand should be taken out from the received amount, since both are forms of personal earnings for previous kirat (honest work).
Importantly, if unable to fully take out Dasvand within a specific time frame due to severe extenuating circumstances (e.g., emergency medical expenses), many Gursikhs document this and then return the due Dasvand at the first opportunity. Just as one’s rent or mortgage must be paid but can be paid late for extenuating circumstances, in the end, Dasvand is the bare minimum of what we owe to the Guru/the Guru’s share, and one has no choice but to give it.
While the above explains various Dasvand scenarios, it is important to try to understand key concepts behind Dasvand. Giving Dasvand is Guru Ji’s Hukam (order/directive), so we must follow and fulfill it, but we should also understand its spiritual purpose is to develop selflessness, compassion, the spirit of sharing - and ultimately, to understand and internalize that all we are, do, and earn is through Gurprasad (the Guru's grace). Dasvand is not daan (an offering), but it is Guru Ji’s money to begin with; we have no right over it, and we should not think we are doing something special for Guru Sahib. Debates over calculating Dasvand after taxes risk missing its fundamental purpose: selfless giving without calculation or reservation. In the same way that a Gursikh, in piaar (love) and sharda (faith), will do extra Paath beyond the bare minimum of Nitnem, a Gursikh can return more than the standard 10% of one’s net earnings to the Guru.
Further, while the above focuses on Dasvand of our dhan (wealth), it is important to understand that many Gursikhs consider other forms of Dasvand to be imperative, such as that of our swaas (breath) for daily Simran, Nitnem, and bhagti, and time for Seva. These forms may be especially relevant to Gursikhs who are not able to participate in kirat (honest work), whether it be due to disabilities/health problems or age, etc.
Bhul Chuk Maf Karo, Sangat Ji.
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