So Joseph made it a statute concerning the land of Egypt, and it stands to this day, that Pharaoh should have the fifth; the land of the priests alone did not become Pharaoh's.
Genesis 47:26 · ESVView all translations

Joseph's famine plan ends with a law that outlived him. A fifth of every harvest went to Pharaoh, and only the priests' land was left out. Was the rule harsh or kind? And why does Joseph's rise end with a tax law?

How the Law Came About

The law was the last step in a long process. Joseph set the terms of what came after.

So bit by bit everything in Egypt fell into Pharaoh's hands. Joseph made a law that the people must acknowledge Pharaoh's ownership by paying rent in kind — a fifth of all the produce. This was oppressive legislation indeed, but the sort of thing that was quite ordinary in those days. We can see how over many years it may have helped to provoke that uprising of the ancient Egyptian dynasty. Scripture records it this way: "Now there arose a new king over Egypt, who did not know Joseph." (Ex. 1:8).

F. B. Hole

Harsh or Generous?

Commentators differ. Another writer looks at what the farmer kept, not at what he paid.

Joseph was not a cruel dictator seeking his own wealth by impoverishing the people. Some have strangely criticised the plan he carried out, but the people themselves appreciated it (v. 25). He had bought them and their land. Now he tells them he will give them seed to sow the land. For their labour they would receive four fifths of the crop. This arrangement would work remarkably well. But it depended on rulers who were fair-minded and considerate of the people, and on people who acted responsibly.

L. M. Grant

The Fifth Belonged to Pharaoh

Joseph held total power. Notice who he used it for.

In claiming all, Joseph does so for Pharaoh. If Joseph gathers up all the money, we read that he "brought the money into Pharaoh's house" (v. 14). If the land comes under Joseph's control, we read that he "bought all the land of Egypt for Pharaoh" (v. 20). So too of the people Joseph can say, "I have bought you this day and your land for Pharaoh." Joseph uses his supreme power not for his own advancement, but for the glory of Pharaoh.

Hamilton Smith

What the Portion Signified

The fifth was more than a tax. It pointed back to how the people got their land in the first place.

The people, bankrupt through the famine, receive back their lands from the bounty of the king. They return to him one fifth of the produce of the land. That fifth is the token of their debt to the grace from which they have received all. Two tenths may remind us of the double claim of God upon us — by creation and by redemption. All the world shall own this in the day to come.

Frederick W. Grant

The One Exception

The verse names a single group outside the law. Their exemption has been read as a picture of a different kind of standing altogether.

The land of the priests was exempt from this decree. Pharaoh already supported them, and nothing changed in this respect (v. 22). These were not priests ordained by God. Yet they still picture the liberty that true believers in the Lord Jesus have today. The people illustrate the sphere of government. The priests speak of the sphere where the Spirit of God works freely in grace. As priests of God, all saints today are not under bondage; grace makes full provision for them.

L. M. Grant

That exemption points forward to the age to come:

Pharaoh bought all the land except the land of the priests, and it became part of his footstool. And so in the coming kingdom: all shall be of the footstool, except the inheritance of that family who have been related to Joseph in his Egypt, to Jesus in heaven. They are then to be kings and priests to God, heirs of the throne with Jesus, with their inheritance apart from the footstool.

J. G. Bellett

A Shadow of Christ's Lordship

Whatever we make of the policy, its shape points beyond Egypt.

Though this action of Joseph strikes us as oppressive, we cannot but think it has a typical value. It shows how fully he was "lord of all Egypt," and so a figure of Christ. Now the Lordship of Christ is absolute, for if He is not Lord of all and of every detail, He is not Lord at all. As Lord He subdues everything to God and disposes of everything according to the Divine mind.

F. B. Hole

Notice how the Egyptians took it.

I cannot but observe the willing, unmurmuring subjection which the Egyptians yield to Joseph. He moves them here and there, and settles them as he likes, but all is welcome to them; and so, in the days of the kingdom, the whole world will be ready to say, Jesus has done all things well. What blessedness! Subjection to Jesus, but willing and glad subjection!

J. G. Bellett

Summary

- Famine emptied Egypt. The people lost money and land, and Joseph set the terms of what came next.

- Grace gave the land back. The fifth was the token of what the people owed the king's bounty.

- Four fifths stayed with the farmer. That is why commentators differ over whether the law was harsh or generous.

- Priests alone stood outside the law, already provided for — a picture of believers who serve by grace, not bondage.

- Christ is the Joseph in view: Lord of every detail, using all power for another's glory, and welcomed rather than resented.

Reviewed by Orion on September 17, 2026