“Now if a man consecrates to the LORD a field he has purchased, which is not a part of his own property, then the priest shall calculate for him the value up to the Year of Jubilee, and the man shall pay the assessed value on that day as a sacred offering to the LORD. In the Year of Jubilee the field shall return to the one from whom it was bought—the original owner of the land. Every valuation will be according to the sanctuary shekel, twenty gerahs to the shekel. (20 gerahs is equivalent to one shekel, approximately 0.4 ounce or 11.4 grams).
But no one may consecrate a firstborn of the livestock, because a firstborn belongs to the LORD. Whether it is an ox or a sheep, it is the LORD’s. But if it is among the unclean animals, then he may redeem it according to your valuation and add a fifth of its value. If it is not redeemed, then it shall be sold according to your valuation.
Nothing that a man sets apart to the LORD from all he owns—whether a man, an animal, or his inherited land—can be sold or redeemed; everything so devoted is most holy to the LORD.
No person set apart for destruction may be ransomed; he must surely be put to death.
Instruction on Tithes (Deuteronomy 14:22-29; Deuteronomy 26:1-15; Nehemiah 13:10-14)
Thus any tithe from the land, whether from the seed of the land or the fruit of the trees, belongs to the LORD; it is holy to the LORD. If a man wishes to redeem part of his tithe, he must add a fifth to its value.
Every tenth animal from the herd or flock that passes under the shepherd’s rod will be holy to the LORD. He must not inspect whether it is good or bad, and he shall not make any substitution. But if he does make a substitution, both the animal and its substitute shall become holy; they cannot be redeemed.’” These are the commandments that the LORD gave to Moses for the Israelites on Mount Sinai.
Again, we borrow from David Guzik. “No person under the ban, who may become doomed to destruction among men, shall be redeemed, but shall surely be put to death: In this sense also, one could not escape execution by being “bought back” from the LORD. They had to face their fate or penalty.
i. An example of this is found in 1 Samuel 15 where King Saul was commanded to bring God’s judgment against the Amalekites. They were devoted and doomed to destruction. Saul failed to do this and greatly displeased the LORD.
ii. “The law mentioned in these two verses has been appealed to by the enemies of Divine revelation as a proof, that under the Mosaic dispensation human sacrifices were offered to God; but this can never be conceded. Had there been such a law, it certainly would have been more explicitly revealed, and not left in the compass of a few words only, where the meaning is very difficult to be ascertained; and the words themselves differently translated by most interpreters.” (Clarke)
7. (30-33) The payment of tithes.
And all the tithe of the land, whether of the seed of the land or of the fruit of the tree, is the LORD’s. It is holy to the LORD. If a man wants at all to redeem any of his tithes, he shall add one-fifth to it. And concerning the tithe of the herd or the flock, of whatever passes under the rod, the tenth one shall be holy to the LORD. He shall not inquire whether it is good or bad, nor shall he exchange it; and if he exchanges it at all, then both it and the one exchanged for it shall be holy; it shall not be redeemed.’”
a. And all the tithe of the land: In this context, the tithe simply means “the tenth” or “ten percent.” Israel gave ten percent of their flocks, of their grain, and of their fruit to God. This tithe, the ten percent, was sacred and separated unto God (It is holy to the LORD).
i. “The word ‘tithe’ (ma aser) is related to the number ‘ten’ (eser) and thus refers to a tenth. The concept of a tithe was not a new one for the Israelites, since we observe the practice before the giving of the Law (Genesis 14:20; 28:20-22). Thus what we have in Leviticus 27 is a systematization of an earlier practice.” (Rooker)
ii. Ancient Israel observed at least two tithes. Here in Leviticus 27:30-33 is the general tithe, which also seems to be described in Deuteronomy 14:22-27. Deuteronomy 14:28-29 describes a second tithe paid every three years and given to the Levite and to the poor. Some believe Leviticus 27:30-33 and Deuteronomy 14:22-27 describe two different required tithes, but there is no compelling reason to think they are different.
iii. While the New Testament does not command or emphasize tithing, it presents giving as a duty for God’s people and does not speak negatively of tithing. Jesus approved of the careful tithing of the religious leaders of His day (Luke 11:42) while rebuking them for what they left undone. Abraham was praised when he gave Melchizedek a tithe of all (Hebrews 7:4-10). The New Testament does give many principles for the giving of believers under the New Covenant.
· Giving is commanded and is not an option (1 Corinthians 16:1-2).
· Giving is to be regular, planned, and proportional. It should never be manipulated (1 Corinthians 16:2).
· True giving comes as we first give ourselves to the Lord, then we will give our financial resources as we should (2 Corinthians 8:5).
· Giving cannot be commanded of any individual believer at a particular moment, not even by an apostle (2 Corinthians 8:8).
· Giving is a valid test of the sincerity of our love for God and others (2 Corinthians 8:8).
· Giving should be seen as investing money, not as spending money (2 Corinthians 9:6).
· Giving should be not grudging or of necessity (2 Corinthians 9:7).
· God loves a cheerful giver (2 Corinthians 9:7).
· Giving must always include giving to the ministries that directly feed us spiritually (1 Corinthians 9:7-13).
iv. Because the New Testament emphasis is on giving more than tithing, there is no one answer to the question, “How much am I supposed to give?” Many people go back to the Old Testament law of the tithe. Since giving is to be proportional (1 Corinthians 16:2), we should be giving some percentage – and ten percent is a good benchmark – a starting place! We should have the attitude of some early Christians, who essentially said: “We’re not under the tithe – we can give more!” Giving and financial management are spiritual issues, not only financial issues (Luke 16:11).
b. If a man wants at all to redeem any of his tithes, he shall add one-fifth to it: Tithes could also be redeemed or “bought back” from the LORD. For example, instead of tithing good seed from his field, a farmer could pay the value of the seed plus 20%.
i. Whatever passes under the rod: “According to Jewish commentators, this expression is an allusion to the way in which animals were selected for the tithe. The animals were counted as they passed single file under the staff of the herdsman. Every tenth animal was marked with a red colored stick, to show that it had been chosen for the tithe.” (Peter-Contesse)
APPLICATION: Guzik concludes his discussion of Leviticus 27 with the following comments:
“These are the commandments which the LORD commanded Moses for the children of Israel on Mount Sinai. a. “These are the commandments”: These were not mere traditions and customs, though men began to attach traditions and customs to these commandments; these were – and are – the commandments (not suggestions) of the LORD.
b. “Which the LORD commanded Moses for the children of Israel on Mount Sinai”: As we have seen before in Leviticus, the phrase before the LORD occurs more than 60 times – more than any other book in the Bible. What happens in Leviticus happens before the LORD, and every point of obedience it calls us to illustrates – either by a specific command or in a precious picture – how to walk before the LORD.
(c) 2021 The Enduring Word Bible Commentary by David Guzik – ewm@enduringword.com
God is omnipresent; He is everywhere at every time and He sees everything we do, everything we think, and the intents of our hearts. No matter what we think or do, we are thinking those thoughts and doing those acts in the presence of the Lord. Sadly, the Israelites will forget that God is always with them and try to deceive and manipulate Him. Later, God will use the prophet Jeremiah to accuse His people. “My people have committed two sins: They have forsaken me, the spring of living water, and have dug their own cisterns, broken cisterns that cannot hold water.” (Jeremiah 2:13)
God is the Source of light and life. God loves us and wants nothing but the best for us. But do we want God’s best or something less? The choice is ours. Choose wisely.
PRAYER: Father God, thank You for loving us and for caring for us. Lord, help us to choose Your ways and nothing else, nothing less. In the mighty and precious Name of King Jesus. Amen.
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