And as to every tithe of the land, of the seed of the land, and of the fruit of the tree, it is Jehovah's it is holy to Jehovah.
Leviticus 27 is about vows — about gifts a person chooses to give God. It ends with a tenth that no one chose, and that raises a question: what may a man do with property that was already God's?
Israel farmed land that belonged to someone else. The tenth of the grain and of the fruit trees said so, year after year.
Israel's worship rested on one fact: both they themselves and their land belonged to the LORD. The land was His, and they held it as tenants under Him. At set times they had to bear witness to this precious truth by faithfully tithing their land. In this practical way they were to acknowledge that the LORD owned it all, and never lose sight of it. They were to acknowledge no other landlord but the LORD their God.
Withhold the tenth, and the other nine-tenths came into question too.
I may note that the rule of tithes also taught Israel that they held their land from the LORD, since the tithe was like rent paid by a tenant. Rabbi Bechai says on Deuteronomy 14:23, "If you pay the tithe, then it is your grain; if not, it is mine" (that is, the LORD's).
Chapter 27 is about dedicating things to God. But a man cannot dedicate what God already owns, and the chapter says so plainly about firstborn animals.
The thoughtless needed this reminder. The firstlings of clean animals were already due to the LORD, so they were not what this chapter has in view when it speaks of devoting something. Every Israelite ought to have known such firstlings were already His. But the law forbade such vows here, in case anyone should make one and deceive his own soul, to the LORD's dishonour.
The tithe of herd and flock stood on the same footing, while the produce of the field was treated differently.
No firstling, on which the LORD as such had a claim, could be the subject of such a vow, any more than the tithe of the herd or of the flock, which He had already given to the Levites. The tithes of the land, however, could be redeemed, but only by paying one-fifth more than their value.
One writer reads the number itself as part of the lesson, and the added fifth as a guard on the heart.
The number 10 speaks of responsibility. So Israel was responsible to give God one-tenth of all that He gave them. If they did, God would bless them greatly. If a man wanted to redeem a tithe he had to add one-fifth to its value. This would keep Israel from making greed a motive.
Another writer takes the same tenth as acknowledging God's rule over the whole, with a promise attached that reaches past Israel.
The tithe was the acknowledgement of God's sovereign rights over all their possessions... For God to have His own means all holiness, all joy, all stability. Even now this has an application, and it is not limited to Israel: "Bring the full tithe into the storehouse, that there may be food in my house. And thereby put me to the test, says the LORD of hosts, if I will not open the windows of heaven for you and pour down for you a blessing until there is no more need."
The tenth changed hands, yet both giver and receiver looked in the same direction.
Ask the children of Israel, "To whom do you give the tithes?" The godly would answer, "We give them to the LORD." Ask the faithful Levites, "From whom do you receive the tithes?" They would answer, "We receive them from the LORD."
Commentators differ on how far the rule carries over. One warns that treating a tenth as God's share misreads the whole arrangement.
For a Christian at least, the whole principle is a mistake. You are not to buy back nine-tenths from God by giving one. You are bought with a price — you and yours. In a double way, by creation and by redemption too, you belong, with all you have, to God. Many people act on a completely wrong idea. They think that whether it is time, money, or anything else, God is to have His share and the rest is their own.
Yet the tenth still says something true about God, as another writer draws out:
Tithes mean that the person who receives them has the right to the whole. In the same way God has the right to all that we have, and yet He graciously accepts what we render to Him. In his day King David exclaimed in the thankfulness of his heart, "for all things come from you, and of your own have we given you." One hundred per cent comes from Him, even if we render to Him a tenth.
- Owner. The land was God's; Israel farmed it as tenants, and the tenth was the rent that kept the fact in view.
- Claim. Because the tenth was already His, it could not be offered as a vow — you cannot dedicate what you do not own.
- Guard. Redeeming produce cost an extra fifth, so greed could not steer the choice.
- Channel. The tenth reached the Levites, yet Israel gave it to the LORD and the Levites received it from the LORD.
- Reach. The principle outlives Israel — but not as a share-out. All you have comes from Him, and the tenth only confesses His right to the whole.
And if any one will at all redeem of his tithes, he shall add thereto the fifth thereof.
The chapter closes with a rule about the tenth of the harvest, which already belonged to God. An Israelite could buy some of it back — but only by paying its value plus a fifth.
Giving a tenth said something about ownership.
Abram paid him tithes. That was equivalent to homage due to a king from a subject. Tithes mean that the one who receives them has the right to the whole. God has the right to all that we have, and yet He graciously accepts what we give Him. King David, with a thankful heart, said, "For all things come from You, and of Your own have we given You" (1 Chron. 29:14). One hundred per cent comes from Him, even if we render to Him a tenth.
Another writer links the number ten to responsibility, and ties the tithe to a promise.
We close here with the tithe. By the tithe they owned God's sovereign rights over everything they had. We have seen that ten is the measure of capacity, and so of responsibility. Giving up one part of it owns God's sovereignty. That is the tithe, and here too God will have His claim. When that is done, the full blessing will have come. For God to have His own means all holiness, all joy, all stability… Let us remember that this still applies now, and not to Israel only: "Bring the full tithe into the storehouse, that there may be food in my house. And thereby put me to the test, says the LORD of hosts, if I will not open the windows of heaven for you and pour down for you a blessing until there is no more need." (Mal. 3:10.)
Buying back was allowed, but it had a cost. One writer ties the rule to an earlier case in the chapter.
The same principle applies as we have seen already, if a man sought to redeem the firstling of an unclean beast. He had to accept the set valuation, and could not name a price of his own. He also had to add a fifth to it, as the penalty for changing his mind about a vow to Jehovah.
Another writer notes what the extra cost prevented.
It is fitting that the Book of Leviticus closes with the tithe — one tenth of the fruit of the land, set apart to the Lord (v. 30). The number 10 speaks of responsibility. So Israel was responsible to give God one tenth of all He gave them. If they did, God would bless them richly. If a man wanted to redeem a tithe he must add one-fifth to its value (v. 31). This would keep Israel from making greed a motive.
God's rights were not like the rights people hold over each other. And not every tithe could be bought back.
Under the rules of the Jubilee, as we have seen, one man's claim on another man's property came to an end. God's claim was different. If the owner did not redeem it in time by paying the set sum, God would never relax His claim on it… No firstling could be vowed in this way, because the Lord already had a claim on it. Neither could the tithe of the herd or of the flock, which He had already given to the Levites (26-32). The tithes of the land, however, could be redeemed, but only by paying one-fifth more than their value (30-31).
One writer warns against turning the tenth into a settlement with God.
You are not to ransom nine-tenths from God by giving one. You are bought with a price — you and yours. In a double way, by creation and redemption too, you belong, with all you have, to God. Many people act on a completely wrong idea. They think that with time, money, or anything else, God is to have His share and the rest is their own. They misread the pictures given in the law, and do not see the huge difference that accomplished redemption has brought in.
Kelly ends by naming what the rule taught Israel, and what it now asks of us.
So Jehovah taught His people to be obedient, and to hate self-will. How much more is this required of us! The Spirit set us apart for the obedience of Christ and the sprinkling of His blood. That is the Christian's place, and it differs from Israel's.
- Claim. We give the tenth because God "has the right to the whole" — one hundred per cent comes from Him, even when we give back a tenth.
- Cost. Taking any of it back had a price. You added a fifth, the penalty for changing your mind about a vow.
- Guard. That surcharge keeps greed from becoming the motive for redeeming.
- Constancy. Human claims lapsed at the Jubilee; God's claim "would never be relaxed."
- Consequence. The rule trained Israel to obey and to hate self-will. No one buys back nine-tenths from God by handing over one.
And as to every tithe of the herd, or of the flock, of whatever passeth under the rod, the tenth shall be holy to Jehovah.
Leviticus ends with a chapter on vows — what people choose to promise God. This verse turns to something no one could promise, because it was never theirs to give: every tenth animal that walks out of the fold already belongs to Him.
The verse points to a scene from ordinary shepherd life, and Scripture uses the same picture for God and His own people:
The allusion is to the sheep passing under the rod of the shepherd, as he counts them (Ezekiel 20:37). "I will make you pass under the rod, and I will bring you into the bond of the covenant." The priest took the place of a shepherd, counting the sheep of God's hand. So the good Shepherd has laid down His life for the sheep, and they are entered in the Lamb's book of life, because the atonement price has been paid for each one.
In the fold, then, the tenth is not chosen by eye. It is whichever animal is tenth as the herd files past.
Why a tenth, and not some other share? The number itself carries meaning:
In the tithe God demanded in Israel, we look at the whole — whatever it might be — as ten parts. Ten is the measure of responsibility. God takes one part of it as a token of His sovereignty.
Verse 33 blocks the obvious loophole. A man might sort his herd first, set the strong animals aside, and let the weak ones be counted off as God's share:
One was not to first inspect his animals with the aim of keeping the best and using the other as a tithe, but to give one tenth without any such inspection (v. 33). A proposed exchange would forfeit the exchange.
The second half of the rule is just as striking. God does not upgrade the animal either — He takes what the count gives Him, and any attempt to substitute costs the owner both animals:
Again, in the tithe of herd or flock, the tenth was holy to Jehovah. The law was strict: the owner was not to search for good or bad, and not to swap it. Jehovah accepted it just as it was. If he did swap it, he had to give both the original and the replacement. Both would be holy, and he could not buy either one back.
The chapter is about vows, yet no one could vow these animals. A vow hands God something of your own, and this tenth was never the owner's to give:
No firstborn animal could be the subject of such a vow, because the Lord already had a claim on it. Neither could the tithe of the herd or of the flock, which He had already given to the Levites (26-32). A man could redeem the tithes of the land, however, but only by paying one fifth more than their value (30-31).
The Levites were the tribe who served at the tabernacle. You cannot make a gift out of something that was never yours. Crops could be bought back by paying a fifth more, but no one could buy back the tenth animal.
Behind the arithmetic there is training. The rule leaves the owner nothing to arrange:
In this way Jehovah taught His people to be obedient, and to hate self-will. How much more is this required of us! The Spirit sanctified us to Christ's obedience and to the sprinkling of His blood — the Christian's place, which is different from Israel's.
Some treat a tenth as a fee that settles the account and leaves the rest their own. Commentators answer that idea head on:
For a Christian at least the whole principle is a mistake. You are not to ransom nine tenths from God by giving one. You are bought with a price — you and yours. In a double way, by creation and by redemption too, you belong, with all you have, to God.
Commentators put the emphasis differently here. One holds that the principle behind the tenth still applies today, and a promise comes with it:
The tithe meant owning God's sovereign rights over all their possessions… Let us remember that even now this has an application, and it is not limited to Israel: "Bring the full tithe into the storehouse, that there may be food in My house. And thereby put Me to the test, says the LORD of hosts, if I will not open the windows of heaven for you and pour down for you a blessing until there is no more need." (Malachi 3:10)
- Counted, not chosen — the tenth is whichever animal walks past under the shepherd's staff. Scripture uses the same picture for God counting His own people.
- Owned, not offered — ten is the measure of responsibility. Handing one part back admits God's sovereignty over the other nine.
- Taken as it is — no inspection for good or bad, and any swap forfeits both animals; God accepts what the count gives Him.
- Claimed in advance — God had already given the tithe of herd and flock to the Levites. No one could dress it up as a voluntary vow.
- Applied today — you cannot buy off nine tenths with one. Everything is His by creation and redemption, and the storehouse promise still invites you to test Him.