If you mean, is the income of a woman subject to the tithe principle, then the answer is yes. The Bible makes no distinction between the income of a man and a woman. If you mean, should a man, as the head of his home, take the responsibility to make sure tithes are given on all household income, then we would say yes. That is his responsibility. On the other hand, if he won't step up to the plate, then his wife ought to. Jesus warned that when the blind follow the blind, THEY BOTH fall into the ditch. We suggest that it is foolish for any woman to allow her husband's failures to damage her spiritual life.