Leviticus 27:30

KJV

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 unto the LORD.

KJV (with Strong's)

And all the tithe {H4643} of the land {H776}, whether of the seed {H2233} of the land {H776}, or of the fruit {H6529} of the tree {H6086}, is the LORD'S {H3068}: it is holy {H6944} unto the LORD {H3068}.

Complete Jewish Bible

"'All the tenth given from the land, whether from planted seed or fruit from trees, belongs to ADONAI; it is holy to ADONAI.

Berean Standard Bible

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.

American Standard Version

And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is Jehovah’s: it is holy unto Jehovah.

Commentary

### SUMMARY
Leviticus 27:30 articulates a foundational principle of Israelite covenantal life, declaring that all agricultural produce, whether from crops or orchards, belongs intrinsically to the LORD as a tithe. This tenth part was not merely a tax or a donation, but a sacred portion, inherently "holy unto the LORD," signifying divine ownership and the consecration of a portion of Israel's increase for God's purposes, thereby establishing a fundamental aspect of worship, stewardship, and national economy.

### CONTEXT
* **Literary Context:** Leviticus 27:30 concludes the Book of Leviticus, serving as the final ordinance in a comprehensive collection of divine laws, rituals, and regulations given by God to Israel at Mount Sinai. The preceding verses in chapter 27 deal with the redemption of dedicated persons, animals, and fields, as well as the laws concerning vows. This final section on the tithe, particularly verses 30-33, emphasizes that certain things are inherently "holy to the LORD" and cannot be redeemed or exchanged, unlike other dedicated items. It acts as a capstone, reinforcing the overarching theme of holiness and God's absolute claim over His people and their possessions, a theme woven throughout the entire book, from the sacrificial system in [Leviticus 1-7](/leviticus/1 "Leviticus 1-7 - Sacrifices and Offerings") to the laws of purity and festivals in [Leviticus 11-25](/leviticus/11 "Leviticus 11-25 - Laws of Purity and Festivals").
* **Historical & Cultural Context:** In ancient Israel, an agrarian society, the land and its produce were the primary sources of livelihood and wealth. The command to tithe a tenth of the land's yield was deeply embedded in their economic and religious life. This practice predated the Mosaic Law, as seen in Abraham's tithe to Melchizedek in [Genesis 14:20](/genesis/14-20 "Genesis 14:20 - Abraham's Tithe to Melchizedek") and Jacob's vow in [Genesis 28:22](/genesis/28-22 "Genesis 28:22 - Jacob's Vow at Bethel"). Under the Mosaic Covenant, the tithe served multiple crucial functions: it acknowledged God as the ultimate owner and provider of the land and its bounty, it provided for the sustenance of the Levites and priests who had no tribal land inheritance (as detailed in [Numbers 18:21-24](/numbers/18-21-24 "Numbers 18:21-24 - The Levites' Portion of the Tithe")), and it supported the national worship system, including the maintenance of the Tabernacle/Temple and its services. The tithe was not merely a tax but a tangible expression of Israel's covenant relationship with Yahweh, demonstrating their obedience, gratitude, and trust in His ongoing provision, underscoring the principle that all blessings flow from Him.
* **Key Themes:** This verse significantly contributes to several overarching themes within Leviticus and the broader Pentateuch. Foremost is the theme of **Holiness**, which permeates the entire book, emphasizing God's intrinsic holiness and His call for His people to be holy as He is holy ([Leviticus 11:44-45](/leviticus/11-44-45 "Leviticus 11:44-45 - Be Holy as I Am Holy")). The tithe, declared "holy unto the LORD," exemplifies this principle by setting apart a portion for sacred purposes. Connected to this is the theme of **Divine Ownership and Human Stewardship**, asserting that all land and its produce ultimately belong to God, and Israel is merely a steward of His blessings ([Psalm 24:1](/psalm/24-1 "Psalm 24:1 - The Earth is the Lord's")). The tithe is a tangible acknowledgment of this truth. Finally, the verse reinforces the theme of **Covenant Faithfulness and Provision**, as the tithe was a key component of Israel's obedience to the Mosaic Covenant, ensuring the sustenance of the priestly class and the maintenance of the worship system, thereby facilitating God's ongoing provision for His people ([Numbers 18:21](/numbers/18-21 "Numbers 18:21 - Levites' Portion")).

### EXPOSITION AND ANALYSIS

#### Key Word Analysis
* **Tithe (Hebrew, _maʻăsêr'_):** From H4643, meaning "a tenth." Derived from the root עָשָׂר ('asar), meaning "to be rich" or "to take a tenth," _maʻăsêr_ specifically refers to a tenth part. This precise numerical designation underscores the quantifiable nature of the divine command, indicating that the tithe was not an arbitrary offering but a fixed proportion. It emphasized a systematic and disciplined approach to acknowledging God's ownership and provision.
* **LORD'S (Hebrew, _Yᵉhôvâh'_):** From H3068, referring to the self-Existent or Eternal God, Jehovah. The use of God's covenant name, YHWH (Yahweh), here is profoundly significant. It asserts God's sovereign authority and exclusive claim over the tithe, not merely as a general deity but as the specific covenant God of Israel. This declaration establishes the tithe as a sacred obligation rooted in the unique relationship between God and His chosen people, emphasizing His proprietorship over all creation and His people's resources.
* **Holy (Hebrew, _qôdesh'_):** From H6944, meaning "a sacred place or thing," or "sanctity." The word _qôdesh_ signifies something "set apart," "consecrated," or "sacred." When applied to the tithe, it means that this portion is removed from common, profane use and dedicated exclusively to God's purposes. It is inviolable and belongs to the sacred realm, reflecting the pervasive theme of holiness throughout Leviticus and highlighting the distinct separation between the divine and the common.

#### Verse Breakdown
* **"And all the tithe of the land":** This opening phrase broadly encompasses all agricultural produce, establishing the scope of the command. "All" emphasizes the comprehensive nature of the requirement, leaving no room for selective tithing. The "tithe" (a tenth) immediately defines the specific proportion, highlighting a systematic and disciplined approach to acknowledging God's claim.
* **"whether of the seed of the land, or of the fruit of the tree":** This specifies the two primary categories of agricultural yield subject to the tithe: grain crops ("seed of the land," from H2233 _zeraʻ_ and H776 _ʼerets_) and orchard produce ("fruit of the tree," from H6529 _pᵉrîy_ and H6086 _ʻêts_). This comprehensive categorization ensures that all forms of cultivated produce are included, leaving no ambiguity regarding what was to be tithed and underscoring the universal application to Israel's agrarian economy.
* **"is the LORD'S":** This declarative statement is the theological core of the verse. It asserts God's ultimate ownership not just of the tithe itself, but of the entire land (H776 _ʼerets_) and its productivity. The tithe is not a gift *to* God but a return *of* what already belongs to Him, acknowledging His proprietorship and sovereignty over all creation and all blessings bestowed upon His people.
* **"it is holy unto the LORD":** This final clause powerfully reinforces the sacred nature of the tithe. It is "holy" (_qôdesh_, H6944), meaning it is set apart, consecrated, and dedicated exclusively for God's use and purposes. This designation elevates the tithe beyond a mere economic transaction to a sacred act of worship and recognition of divine holiness, making it inviolable and distinct from common possessions, reflecting the pervasive theme of separation and consecration in Leviticus.

#### Literary Devices
The verse employs several key literary devices to convey its profound message. **Declaration** is prominent, as the verse unequivocally states God's ownership ("is the LORD'S") and the sacred nature of the tithe ("it is holy unto the LORD"), leaving no room for doubt or negotiation. This direct assertion functions as a legal and theological pronouncement. **Repetition** of the concept of "the LORD'S" and "holy unto the LORD" serves to emphasize the divine claim and the consecrated status of the tithe, reinforcing its importance and inviolability. The use of **parallelism** in "of the seed of the land, or of the fruit of the tree" provides a comprehensive scope, ensuring that all agricultural produce is covered. Finally, the verse functions as a form of **Legal Statute**, presented as a concise, unambiguous law within the broader legal framework of the Mosaic Covenant, defining a specific obligation and its sacred character.

### THEOLOGICAL AND THEMATIC CONNECTIONS
Leviticus 27:30 profoundly establishes the theological principle of divine ownership and human stewardship. It asserts that God is the ultimate proprietor of all creation, including the land and its bounty, and by extension, all human resources. The tithe, therefore, is not merely a charitable contribution but a tangible acknowledgment that everything we possess is a gift from God, and a portion is to be returned to Him as an act of worship and recognition of His sovereignty. This act of setting apart a tenth as "holy unto the LORD" underscores the pervasive biblical theme of holiness, where a portion of life and resources is consecrated for divine purposes, supporting the sacred work and ministering to God's people. It cultivated a mindset of gratitude, dependence, and obedience, reminding Israel that their prosperity was contingent upon God's blessing and their faithfulness to His covenant.

* [Deuteronomy 14:22-29](/deuteronomy/14-22-29 "Deuteronomy 14:22-29 - Laws of the Tithe and Feasts")
* [Malachi 3:8-10](/malachi/3-8-10 "Malachi 3:8-10 - Robbing God and Promised Blessings")
* [Proverbs 3:9-10](/proverbs/3-9-10 "Proverbs 3:9-10 - Honoring God with Firstfruits")

### REFLECTION AND APPLICATION
Leviticus 27:30, though rooted in the Old Covenant, offers timeless principles for believers today, inviting us to reflect on our understanding of ownership, generosity, and trust in God. It challenges the modern tendency to view our possessions as solely our own, instead calling us to recognize God as the ultimate source and owner of all that we have—our finances, talents, time, and even our very lives. The act of giving, whether through tithing or other forms of generous contribution, becomes a profound spiritual discipline, an outward expression of an inward conviction that God is sovereign and faithful. It is an act of worship that reorients our hearts away from materialism and towards divine priorities, fostering a spirit of gratitude and dependence. By setting apart a portion as "holy unto the LORD," we participate in God's ongoing work in the world, supporting the spread of the Gospel, the care of the poor, and the building up of the church, trusting that He will bless our faithfulness and provide for our needs.

#### Questions for Reflection
* **How does recognizing God's ultimate ownership of all things, as stated in Leviticus 27:30, transform your perspective on your personal finances and possessions?**
* **In what practical ways can you "set apart" a portion of your resources as "holy unto the LORD" in your current life context, beyond mere financial giving?**
* **What does your giving reveal about your trust in God's provision and your priorities in life?**

### FAQ

**Does Leviticus 27:30 apply directly to Christians today, requiring a legalistic tithe?**

Answer: While Leviticus 27:30, as part of the Mosaic Law, specifically commanded the Israelites to give a tenth of their agricultural produce, its direct legal application to New Covenant believers is debated among theologians. The New Testament does not explicitly command a fixed 10% tithe. However, the underlying principles of this verse—God's ownership of all things, the call to generous and proportionate giving, and the support of ministry—are consistently upheld and even amplified in the New Testament. Believers are encouraged to give cheerfully, sacrificially, and in accordance with their prosperity, as seen in [2 Corinthians 9:7](/2_corinthians/9-7 "2 Corinthians 9:7 - Cheerful Giving") and [1 Corinthians 16:2](/1_corinthians/16-2 "1 Corinthians 16:2 - Weekly Giving"). Therefore, while the specific Old Testament mandate for a 10% agricultural tithe is not legally binding on Christians, the spiritual principles it embodies remain profoundly relevant for cultivating a heart of stewardship and generosity.

**What was the purpose of the tithe in ancient Israel, and how was it used?**

Answer: In ancient Israel, the tithe served multiple vital purposes, all rooted in their covenant relationship with God. Primarily, it was a tangible acknowledgment of God's ultimate ownership and provision of the land and its bounty. Secondly, it was the primary means of financial support for the tribe of Levi, who had no land inheritance and were dedicated to serving in the Tabernacle and Temple, ministering to God and teaching His laws to the people (see [Numbers 18:21-24](/numbers/18-21-24 "Numbers 18:21-24 - The Levites' Portion of the Tithe")). Additionally, there were provisions for a second tithe used for annual feasts and a third tithe every three years for the poor, the sojourner, the orphan, and the widow, as detailed in [Deuteronomy 14:22-29](/deuteronomy/14-22-29 "Deuteronomy 14:22-29 - The Tithe for Feasts and the Poor")). Thus, the tithe was integral to maintaining the religious, social, and economic fabric of Israelite society.

**How does the concept of "holy unto the LORD" in Leviticus 27:30 relate to Christian giving today?**

Answer: The declaration "it is holy unto the LORD" signifies that the tithe was set apart, consecrated, and inviolable, dedicated exclusively for God's purposes. For Christians today, this concept translates into the understanding that our giving is not merely a transaction but an act of worship and consecration. When we give our resources to God's work, we are acknowledging His holiness and His rightful claim over our lives and possessions. This act of setting apart a portion of our increase reflects a heart that recognizes God's sovereignty and desires to honor Him with the "firstfruits" of our labor, trusting that He will bless our faithfulness. It transforms giving from an obligation into a sacred privilege, a tangible expression of our devotion and a participation in God's redemptive mission in the world, as encouraged in [Proverbs 3:9-10](/proverbs/3-9-10 "Proverbs 3:9-10 - Honoring God with Firstfruits").

### CHRIST-CENTERED FULFILLMENT
Leviticus 27:30, with its declaration that the tithe "is the LORD'S" and "holy unto the LORD," finds its ultimate fulfillment and transformation in Jesus Christ. While the Old Covenant tithe was a shadow pointing to a greater reality, Christ embodies the ultimate "holy unto the LORD" offering. He is the perfect, unblemished [Lamb of God](/john/1-29 "John 1:29 - Jesus, the Lamb of God"), fully consecrated and given entirely to the Father's will, whose entire life was a living sacrifice. His atoning work on the cross, where He became the ultimate offering for sin, represents the complete surrender of all that is "holy" for the redemption of humanity, making us holy in Him (as seen in [Hebrews 10:10](/hebrews/10-10 "Hebrews 10:10 - Sanctified Through Christ's Offering")). Furthermore, Christ's teaching on stewardship transcends the legalistic tithe, calling for a radical, whole-life surrender where not just a tenth, but all of our lives and possessions are to be consecrated to God's kingdom (cf. [Matthew 6:33](/matthew/6-33 "Matthew 6:33 - Seek First the Kingdom")). The New Covenant emphasizes cheerful, generous, and proportionate giving as an overflow of a heart transformed by grace, recognizing that Christ himself is the ultimate gift, and in Him, we are made rich (as described in [2 Corinthians 8:9](/2_corinthians/8-9 "2 Corinthians 8:9 - Christ's Example of Generosity")). Thus, the principle of divine ownership and consecrated giving in Leviticus 27:30 is not abolished but elevated and fulfilled in the person and work of Christ, who perfectly exemplified ultimate devotion and calls His followers to a life of complete surrender and joyful generosity.

Note: Commentary is generated by AI with a directive for Biblical fidelity. Always rely on the Holy Spirit for discernment. The Scripture text and cross-references are from verified, non-AI sources.

Cross-References

Genesis 28:22

And this stone, which I have set [for] a pillar, shall be God's house: and of all that thou shalt give me I will surely give the tenth unto thee.

Matthew 23:23

Woe unto you, scribes and Pharisees, hypocrites! for ye pay tithe of mint and anise and cummin, and have omitted the weightier [matters] of the law, judgment, mercy, and faith: these ought ye to have done, and not to leave the other undone.

Nehemiah 13:12

Then brought all Judah the tithe of the corn and the new wine and the oil unto the treasuries.

Nehemiah 10:37

And [that] we should bring the firstfruits of our dough, and our offerings, and the fruit of all manner of trees, of wine and of oil, unto the priests, to the chambers of the house of our God; and the tithes of our ground unto the Levites, that the same Levites might have the tithes in all the cities of our tillage.

Nehemiah 10:38

And the priest the son of Aaron shall be with the Levites, when the Levites take tithes: and the Levites shall bring up the tithe of the tithes unto the house of our God, to the chambers, into the treasure house.

2 Chronicles 31:5

And as soon as the commandment came abroad, the children of Israel brought in abundance the firstfruits of corn, wine, and oil, and honey, and of all the increase of the field; and the tithe of all [things] brought they in abundantly.

2 Chronicles 31:6

And [concerning] the children of Israel and Judah, that dwelt in the cities of Judah, they also brought in the tithe of oxen and sheep, and the tithe of holy things which were consecrated unto the LORD their God, and laid [them] by heaps.