Lev 27:30-33 | KD | STEP | Lastly, the tenth of the land, both of the seed of the land - i.e., not of what was sown, but of what was yielded, the produce of the seed ( ), the harvest reaped, or “corn of the threshing-floor,” Num 18:27 - and also of the fruit of the tree, i.e., “the fulness of the press” (Num 18:27), the wine and oil ( ), belonged to the Lord, were holy to Him, and could not be dedicated to Him by a vow. At the same time they could be redeemed by the addition of a fifth beyond the actual amount.

‏ Leviticus 27:30-33

Lastly, the tenth of the land, both of the seed of the land - i.e., not of what was sown, but of what was yielded, the produce of the seed (Deu 14:22), the harvest reaped, or “corn of the threshing-floor,” Num 18:27 - and also of the fruit of the tree, i.e., “the fulness of the press” (Num 18:27), the wine and oil (Deu 14:23), belonged to the Lord, were holy to Him, and could not be dedicated to Him by a vow. At the same time they could be redeemed by the addition of a fifth beyond the actual amount. Lev 27:32-34

With regard to all the tithes of the flock and herd, of all that passed under the rod of the herdsman, the tenth (animal) was to be holy to the Lord. No discrimination was to be made in this case between good and bad, and no exchange to be made: if, however, this did take place, the tenth animal was to be holy as well as the one for which it was exchanged, and could not be redeemed. The words “whatsoever passeth under the rod” may be explained from the custom of numbering the flocks by driving the animals one by one past the shepherd, who counted them with a rod stretched out over them (cf. Jer 33:13; Eze 20:37). They mean everything that is submitted to the process of numbering, and are correctly explained by the Rabbins as referring to the fact that every year the additions to the flock and herd were tithed, and not the whole of the cattle. In these directions the tithe is referred to as something well known. In the laws published hitherto, it is true that no mention has been made of it; but, like the burnt-offerings, meat-offerings, and peace-offerings, it formed from time immemorial an essential part of the worship of God; so that not only did Jacob vow that he would tithe for the Lord all that He should give him in a foreign land (Gen 28:22), but Abraham gave a tenth of his booty to Melchizedek the priest (Gen 14:20). Under these circumstances, it was really unnecessary to enjoin upon the Israelites for the first time the offering of tithe to Jehovah. All that was required was to incorporate this in the covenant legislation, and bring it into harmony with the spirit of the law. This is done here in connection with the holy consecrations; and in Num 18:20-32 instructions are given in the proper place concerning their appropriation, and further directions are added in Deu 12:6, Deu 12:11; Deu 14:22. respecting a second tithe. - The laws contained in this chapter are brought to a close in v. 34 with a new concluding formula (see Lev 26:46), by which they are attached to the law given at Sinai.