TRV
Study This Verse
Public-domain commentary
Matthew Henry
From his Commentary on the Whole Bible. Henry comments on passages, not single verses — this entry covers Leviticus 27:26–34. His two-level outline is real structure in the source text, so it is rendered as structure.
Here is, I. A caution given that no man should make such a jest of sanctifying things to the Lord as to sanctify any firstling to him, for that was his already by the law, Lev 27:26. Though the matter of a general vow be that which we were before obliged to, as of our sacramental covenant, yet a singular vow should be of that which we were not, in such circumstances and proportions, antecedently bound to. The law concerning the firstlings of unclean beasts (Lev 27:27) is the same with that before, Lev 27:11, Lev 27:12.
II.Things or persons devoted are here distinguished from things or persons that were only sanctified.
1.Devoted things were most holy to the Lord, and could neither revert nor be alienated, Lev 27:28. They were of the same nature with those sacrifices which were called most holy, which none might touch but only the priests themselves. The difference between these and other sanctified things arose from the different expression of the vow. If a man dedicated any thing to God, binding himself with a solemn curse never to alienate it to any other purpose, then it was a thing devoted.
2.Devoted persons were to be put to death, Lev 27:29. Not that it was in the power of any parent or master thus to devote a child or a servant to death; but it must be meant of the public enemies of Israel, who, either by the appointment of God or by the sentence of the congregation, were devoted, as the seven nations with which they must make no league. The city of Jericho in particular was thus devoted, Jos 6:17. The inhabitants of Jabesh-Gilead were put to death for violating the curse pronounced upon those who came not up to Mizpeh, Jdg 21:9, Jdg 21:10. Some think it was for want of being rightly informed of the true intent and meaning of this law that Jephtha sacrificed his daughter as one devoted, who might not be redeemed.
III.A law concerning tithes, which were paid for the service of God before the law, as appears by Abraham's payment of them, (Gen 14:20), and Jacob's promise of them, Gen 28:22. It is here appointed,
1.That they should pay tithe of all their increase, their corn, trees, and cattle, Lev 27:30, Lev 27:32. Whatsoever productions they had the benefit of God must be honoured with the tithe of, if it were titheable. Thus they acknowledged God to be the owner of their land, the giver of its fruits, and themselves to be his tenants, and dependents upon him. Thus they gave him thanks for the plenty they enjoyed, and supplicated his favour in the continuance of it. And we are taught in general to honour the Lord with our substance (Pro 3:9), and in particular to support and maintain his ministers, and to be ready to communicate to them, Gal 6:6; Co1 9:11. And how this may be done in a fitter and more equal proportion than that of the tenth, which God himself appointed of old, I cannot see.
2.That which was once marked for tithe should not be altered, no, not for a better (Lev 27:33), for Providence directed the rod that marked it. God would accept it though it were not the best, and they must not grudge it though it were, for it was what passed under the rod.
3.That it should not be redeemed, unless the owner would give a fifth part more for its ransom, Lev 27:31. If men had the curiosity to prefer what was marked for tithe before any other part of their increase, it was fit that they should pay for their curiosity.
IV.The last verse seems to have reference to this whole book of which it is the conclusion:
These are the commandments which the Lord commanded Moses, for the children of Israel. Many of these commandments are moral, and of perpetual obligation; others of them, which were ceremonial and peculiar to the Jewish economy, have notwithstanding a spiritual significancy, and are instructive to us who are furnished with a key to let us into the mysteries contained in them; for unto us, by those institutions, is the gospel preached as well as unto them, Heb 4:2. Upon the whole matter, we may see cause to bless God that we have not come to mount Sinai, Heb 12:18.
1.That we are not under the dark shadows of the law, but enjoy the clear light of the gospel, which shows us Christ the end of the law for righteousness, Rom 10:4. The doctrine of our reconciliation to God by a Mediator is not clouded with the smoke of burning sacrifices, but cleared by the knowledge of Christ and him crucified.
2.That we are not under the heavy yoke of the law, and the carnal ordinances of it (as the apostle calls them, Heb 9:10), imposed till the time of reformation, a yoke which neither they nor their fathers were able to bear (Act 15:10), but under the sweet and easy institutions of the gospel, which pronounces those the true worshippers that worship the Father in spirit and truth, by Christ only, and in his name, who is our priest, temple, altar, sacrifice, purification, and all. Let us not therefore think that because we are not tied to the ceremonial cleansings, feasts, and oblations, a little care, time, and expense, will serve to honour God with. No, but rather have our hearts more enlarge with free-will offerings to his praise, more inflamed with holy love and joy, and more engaged in seriousness of thought and sincerity of intention. Having boldness to enter into the holiest by the blood of Jesus, let us draw near with a true heart, and full assurance of faith, worshipping God with so much the more cheerfulness and humble confidence, still saying, Blessed be God for Jesus Christ!
Historical interpretation
Historical Reception
One surviving comment on this verse from the historical church.
What is said by the law is less exacting than what is commanded by the Lord. The law prescribed the giving of a tithe, but our Redeemer ordered those who would follow the way of perfection to give up everything.
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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 to the laws of purity and festivals in Leviticus 11-25.
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 and Jacob's vow in Genesis 28:22. 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), 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). 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). 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).
Exposition and Analysis
Key Word Analysis
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.
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.
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.
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
FAQ
Does Leviticus 27:30 apply directly to Christians today, requiring a legalistic tithe?
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 and 1 Corinthians 16:2. 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?
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). 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). 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?
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.
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, 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). 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 (Matthew 6:33). 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). 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.