tithes and offerings

Holy to the Lord

26 “But a firstborn of animals, which as a firstborn belongs to the Lord, no man may dedicate; whether ox or sheep, it is the Lord’s. 27 And if it is an unclean animal, then he shall buy it back at the valuation, and add a fifth to it; or, if it is not redeemed, it shall be sold at the valuation.

28 “But no devoted thing that a man devotes to the Lord, of anything that he has, whether man or beast, or of his inherited field, shall be sold or redeemed; every devoted thing is most holy to the Lord. 29 No one devoted, who is to be devoted for destruction from mankind, shall be ransomed; he shall surely be put to death.

30 “Every tithe of the land, whether of the seed of the land or of the fruit of the trees, is the Lord’s; it is holy to the Lord. 31 If a man wishes to redeem some of his tithe, he shall add a fifth to it. 32 And every tithe of herds and flocks, every tenth animal of all that pass under the herdsman’s staff, shall be holy to the Lord. 33 One shall not differentiate between good or bad, neither shall he make a substitute for it; and if he does substitute for it, then both it and the substitute shall be holy; it shall not be redeemed.”

34 These are the commandments that the Lord commanded Moses for the people of Israel on Mount Sinai. Leviticus 27:26-34 ESV

These last nine verses almost appear to be an afterthought, as if Moses ran out of steam or couldn’t come up with a better ending. But with this closing, he records God’s final words concerning the need for His chosen people to behave with integrity. Throughout the book, Yahweh’s expectations that the Israelites live up to His holy standards have been clearly and repeatedly articulated. He has left little to the imagination and nothing up to their discretion. When it came to maintaining their relationship with Him, there were rules to be followed that were intended to govern virtually every area of life.

But God knew that those whom He had set apart to be His royal priesthood and a holy nation would find it difficult to walk according to His ways. They would be constantly tempted to reject His authority and question His faithfulness. In fact, they had already proven their propensity for apostasy with their worship of the golden calf. And the omniscient Yahweh knew that His children remained just as obstinate and stiff-necked as ever, even after having received all His laws contained in the Decalogue and the Book of the Covenant. While they had eagerly vowed to keep all His commands, God knew that they would fail to follow through on their commitment. 

That seems to be why God ends this book with an entire chapter on the need for His people to maintain their vows and avoid any hint of hypocrisy. When it came to fulfilling their vows, cutting corners or seeking loopholes was strictly forbidden. They were not to seek workarounds or ingenious ways to game the system.

Yet, God knew that was exactly what His people would tend to do. The prophet Jeremiah provides Yahweh’s less-than-flattering assessment of the human heart.

“The human heart is the most deceitful of all things,
    and desperately wicked.
    Who really knows how bad it is?
But I, the Lord, search all hearts
    and examine secret motives.
I give all people their due rewards,
    according to what their actions deserve.” – Jeremiah 17:9-10 NLT

That’s why God ends this book with a series of warnings involving “secret motives.” The first involves attempting to give something to God that already belonged to Him. According to the Mosaic Law, all firstborn children and animals belonged to the Lord.

“Consecrate to me all the firstborn. Whatever is the first to open the womb among the people of Israel, both of man and of beast, is mine.” – Exodus 13:2 ESV

Yet, a clever Israelite might come up with the idea to rededicate a firstborn as a fulfillment of a vow or pledge. This would have been a cost-saving measure, giving to God what was already rightfully His. But this would have been nothing less than an attempt to cheat God. In a sense, anyone who tried to do this was trying to scam God, using His own property to pay off their vow. It would be like stealing flowers from someone’s garden and then giving them back as a gift. 

God also makes it clear that those firstborn animals were unredeemable. In other words, they could not be purchased back. They were the permanent possession of the Almighty and considered wholly consecrated to Him. But unclean animals could be redeemed as the valuation price and the 20 percent tax were paid in full. 

The next area of emphasis involved those things that had been devoted to God. The Hebrew word (ḥērem) refers to a “devoted thing, proscribed thing, banned thing, cursed thing.”

“The basic idea of the Hebrew word is that the person or thing was devoted to God; it could either be sanctified for use in his service or utterly destroyed. But it was banned from possession or use by humans.…So if anything had been devoted to the Lord b some such means, it could not then be vowed as a gift to him. The devoted thing could not be sold by a priest and could not be redeemed by the owner.” – Allen P. Ross, Holiness to the Lord: A Guide to the Exposition of the Book of Leviticus

God makes it perfectly clear.

“However, anything specially set apart for the Lord—whether a person, an animal, or family property—must never be sold or bought back. Anything devoted in this way has been set apart as holy, and it belongs to the Lord.” – Leviticus 27:28 NLT

Once something was devoted to God, there was no going back. You could not renege on the commitment. This stipulation involved not only people and animals dedicated to God, but also individuals and entire communities that had been devoted to destruction.

“The word ‘devoted’ in the text is the same word used for ‘putting something or someone under the ban.’ This was true of cities, person, and things committed to total destruction because they were an offense to the Lord.” – Kenneth A. Matthews, Exodus: Holy God, Holy People

Once again, God is setting up boundaries that were intended to keep the Israelites from making unwise and unholy decisions. If something or someone belonged to God, whether as a gift or as that which had been devoted to destruction, there was no going back. According to the law, “If an ox gores a man or woman to death, the ox must be stoned, and its flesh may not be eaten” (Exodus 21:28 NLT). The owner was not allowed to dedicate that condemned ox as a gift to God and the animal was unredeemable. In essence, it belonged to God, and because God had ordered its destruction, that was the only option available.

The final section involves the giving of a tithe. God had ordered His people to give a tenth of all their produce and flocks as an offering to Him. This was used to care for the needs of the Levites, who received no inheritance of land in Canaan.

“You must set aside a tithe of your crops—one-tenth of all the crops you harvest each year. Bring this tithe to the designated place of worship—the place the Lord your God chooses for his name to be honored—and eat it there in his presence. This applies to your tithes of grain, new wine, olive oil, and the firstborn males of your flocks and herds. Doing this will teach you always to fear the Lord your God.” – Deuteronomy 14:22-23 NLT

But God knew that the Israelites would find this command to be onerous and difficult to keep. So, He reminds them that this tithe belonged to Him and was to be treated as holy.

“Every tithe of the land, whether of the seed of the land or of the fruit of the trees, is the Lord's; it is holy to the Lord.” – Leviticus 27:30 ESV

They were forbidden from holding it back. To do so would have been like robbing God. And centuries later, the prophet Malachi recorded Yahweh’s stinging indictment of His people.

“I am the Lord, and I do not change. That is why you descendants of Jacob are not already destroyed. Ever since the days of your ancestors, you have scorned my decrees and failed to obey them. Now return to me, and I will return to you,” says the Lord of Heaven’s Armies.

“But you ask, ‘How can we return when we have never gone away?’

“Should people cheat God? Yet you have cheated me!

“But you ask, ‘What do you mean? When did we ever cheat you?’

“You have cheated me of the tithes and offerings due to me. You are under a curse, for your whole nation has been cheating me.” – Malachi 3:6-9 NLT

Knowing their predisposition, God provided His people with a concession. While all animals that had been dedicated to God were unredeemable, a portion of the produce that had been tithed could be redeemed. God allowed His people to redeem back a portion of the grain they had dedicated to Him so that they might feed their flocks or their families. He was gracious and kind in this respect, but all animals that had been dedicated to Him remained His and were to be considered holy.

The book of Leviticus ends with the simple statement: “These are the commandments that the Lord commanded Moses for the people of Israel on Mount Sinai” (Leviticus 27:34 ESV). As they stood at the base of Mount Sinai, the people were in possession of the Decalogue and the Book of the Covenant. They had the Tabernacle standing in their midst, which assured them of God’s constant presence among them. They had been given the sacrificial system as a means of receiving forgiveness and atonement for their sins. And God had renewed His covenant promise to lead them to the land of Canaan where they would receive their inheritance. They were Yahweh’s chosen people and they could expect to receive great blessings from Him, but those blessings would be directly tied to their obedience to His commands. He would continue to lead them, provide for them, and reside among them as long as they remained faithful to Him. The road to Canaan lay before them and the God of Abraham, Isaac, and Jacob was committed to going with them. But He expected His people to trust and obey – in all things. They were considered holy to the Lord but their lives needed to reflect that reality. Holiness is not a label; it is a way of life. 

English Standard Version (ESV) The Holy Bible, English Standard Version. ESV® Permanent Text Edition® (2016). Copyright © 2001

New Living Translation (NLT) Holy Bible, New Living Translation, copyright © 1996, 2004, 2015 by Tyndale House Foundation. Used by permission of Tyndale House Publishers Inc., Carol Stream, Illinois 60188. All rights reserved.

A Refusal to Trust God

6 “For I the Lord do not change; therefore you, O children of Jacob, are not consumed. 7 From the days of your fathers you have turned aside from my statutes and have not kept them. Return to me, and I will return to you, says the Lord of hosts. But you say, ‘How shall we return?’ 8 Will man rob God? Yet you are robbing me. But you say, ‘How have we robbed you?’ In your tithes and contributions. 9 You are cursed with a curse, for you are robbing me, the whole nation of you. 10 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. 11 I will rebuke the devourer for you, so that it will not destroy the fruits of your soil, and your vine in the field shall not fail to bear, says the Lord of hosts. 12 Then all nations will call you blessed, for you will be a land of delight, says the Lord of hosts. – Malachi 3:6-12 ESV

The very fact that a remnant of the nation of Israel was still living in the land of Canaan was a sign of God’s covenantal commitment. He remained faithful to keep all the promises He had made to the descendants of Abraham. Despite their centuries-long abuse of His grace and constant refusal to keep their commitments to keep His law, God had not completely wiped them off the face of the earth. He had punished them by sending the Babylonians to conquer and capture them, but He had not abandoned them. In fact, He had been the one to make their unlikely return to the land of Judah a reality. Yet here He was again, having to call His rebellion people to repent and return to Him. God desired to bless them, but could not do so as long as they remained unfaithful and unwilling to confess their sins and repent.

Their stubbornness and self-righteousness are evidenced by the question they posed to God.

“How shall we return?” – Malachi 3:7 ESV

In a sense, they were declaring their innocence. How could they return when they had never really abandoned God? When King Cyrus of Persia had decreed that the Israelites could return to the land of Judah, they had been part of the remnant that had agreed to do so. They had been part of the brave few who had made the difficult journey home and spent years rebuilding the city and its infrastructure. It had been their hard work that had caused the temple to rise from the rubble, and it was their sacrifices and offerings that had helped to reinstitute the sacrificial system. So, how could God demand that they return? What more could they do?

But God knew they were simply going through the motions. Their hearts were not in it. They had proven themselves to be unfaithful, showering their affections on the false gods of the neighboring nations. They had allowed their sons and daughters to intermarry with non-Israelites, in direct violation of a divine prohibition. And these unholy unions had caused the people of Israel to embrace the gods of the Canaanites. The result was syncretism, a toxic blend of religious beliefs that resulted in a watered-down and ineffective spiritual experience. They were guilty of spiritual adultery, treating Yahweh as one more lover among many. And, to make matters worse, God accused them of theft.  

“Will man rob God? Yet you are robbing me.” – Malachi 3:8 ESV

They boldly denied the accusation by questioning the accuracy of God’s statement. In their minds, they had done nothing to offend God. They had continued to offer the mandatory sacrifices and bring the appropriate offerings as the law required. But God disagreed. When presenting their mandatory tithes and offerings, they had regularly short-changed God by offering far less than He had required. This all goes back to the commands God had given the people of Israel long before they had settled in the land of Canaan. Just prior to their crossing of the Jordan River, Moses had delivered to the people God’s laws concerning the offerings of firstfruits and tithes.

“When you come into the land that the Lord your God is giving you for an inheritance and have taken possession of it and live in it, you shall take some of the first of all the fruit of the ground, which you harvest from your land that the Lord your God is giving you, and you shall put it in a basket, and you shall go to the place that the Lord your God will choose, to make his name to dwell there.” – Deuteronomy 26:1-2 ESV

God had assured them that Canaan was fruitful and abundant, a land flowing with milk and honey. But they were not to put their trust in the land or its productivity. They were to trust in the God who had fed them with quail and manna all during the years they had wandered in the wilderness. He would be their source of provision. By offering Him the first of their harvest, they would be displaying their complete dependence upon Him. And God would use these resources to provide for those in need among them.

“When you have finished paying all the tithe of your produce in the third year, which is the year of tithing, giving it to the Levite, the sojourner, the fatherless, and the widow, so that they may eat within your towns and be filled, then you shall say before the Lord your God, ‘I have removed the sacred portion out of my house, and moreover, I have given it to the Levite, the sojourner, the fatherless, and the widow, according to all your commandment that you have commanded me. I have not transgressed any of your commandments, nor have I forgotten them.” – Deuteronomy 26:12-13 ESV

Every third year, they were to dedicate the first of all their produce to God. And they were to do it as a form of worship, expressing gratitude for all that God had done for them. As they placed their gifts before the altar, they were to declare the undeniable reality of God’s faithful.

“‘…he brought us into this place and gave us this land, a land flowing with milk and honey. 10 And behold, now I bring the first of the fruit of the ground, which you, O Lord, have given me.’ And you shall set it down before the Lord your God and worship before the Lord your God.” – Deuteronomy 26:9-10 ES

And yet, God states that the people of Israel had been robbing Him of their tithes and offerings. They had been keeping back what was rightfully His. And as a result, “the Levite, the sojourner, the fatherless, and the widow” were having to do without. God’s ordained system of social welfare had been disrupted by their disobedience and greed. Had they obeyed God’s commands, they would have been a model community that displayed mutual love and care. There was to be no needy or neglected in Israel. Since God was their ultimate provider, no one would do without. And God calls them to put Him to the test and see if His promises will not prove true.

“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 ESV

All they had to do was obey. If they would simply keep the Lord’s command and do as they were told, they would experience the unprecedented and unparalleled blessings of God.

“I will rebuke the devourer for you, so that it will not destroy the fruits of your soil, and your vine in the field shall not fail to bear, says the Lord of hosts.” – Malachi 3:11 ESV

The land was fruitful because God made it so. The soil was perfect for raising crops because God had deemed it so. But He could also bring drought, famine, and pestilence upon the land. God could bring enemies against Israel who would their farms and plunder their flocks and herds and empty their grain stores. But God preferred to bless them, and He would as long as they faithfully kept their covenant commitments.

And God reminded the people that their faithfulness would have far-reaching implications. Not only would the needy among them be properly cared for, but the nations would look on in amazement as they witnessed the supernatural blessings that Israel enjoyed.

“Then all nations will call you blessed, for you will be a land of delight, says the Lord of hosts.” – Malachi 3:12 ESV

Obedience was intended to result in divine blessing, which was to serve as a witness to the nations. God wanted to abundantly prosper His people so that the greatness of His name might be proclaimed throughout the world. As His chosen people, they had been set apart so that they might display His glory. As they faithfully followed His will and lived according to His exacting standards, they would be blessed by God and give indisputable evidence that He was the one and only God.

English Standard Version (ESV) The Holy Bible, English Standard Version. ESV® Permanent Text Edition® (2016). Copyright © 2001 by Crossway Bibles, a publishing ministry of Good News Publishers.

New Living Translation (NLT) Holy Bible, New Living Translation, copyright © 1996, 2004, 2015 by Tyndale House Foundation. Used by permission of Tyndale House Publishers Inc., Carol Stream, Illinois 60188. All rights reserved.

New English Translation (NET)NET Bible® copyright ©1996-2017 by Biblical Studies Press, L.L.C. http://netbible.com All rights reserved.

Reason to Rejoice

22 “You shall tithe all the yield of your seed that comes from the field year by year. 23 And before the Lord your God, in the place that he will choose, to make his name dwell there, you shall eat the tithe of your grain, of your wine, and of your oil, and the firstborn of your herd and flock, that you may learn to fear the Lord your God always. 24 And if the way is too long for you, so that you are not able to carry the tithe, when the Lord your God blesses you, because the place is too far from you, which the Lord your God chooses, to set his name there, 25 then you shall turn it into money and bind up the money in your hand and go to the place that the Lord your God chooses 26 and spend the money for whatever you desire—oxen or sheep or wine or strong drink, whatever your appetite craves. And you shall eat there before the Lord your God and rejoice, you and your household. 27 And you shall not neglect the Levite who is within your towns, for he has no portion or inheritance with you.

28 “At the end of every three years you shall bring out all the tithe of your produce in the same year and lay it up within your towns. 29 And the Levite, because he has no portion or inheritance with you, and the sojourner, the fatherless, and the widow, who are within your towns, shall come and eat and be filled, that the Lord your God may bless you in all the work of your hands that you do.” – Deuteronomy 14:22-29 ESV

The people of Israel were prohibited from eating certain foods, as determined by God. Their adherence to this command would help to enhance their status as God’s chosen and set-apart people. It would further differentiate and distinguish them from the pagan nations living within the land. But it would also enable them to bear or carry their designation as God’s people without fear of compromise or the risk of bringing shame to His name.

While they were to set themselves apart by refraining from the consumption of certain foods, they were also expected to display their holiness or set-apartness by observing the Sabbath and all the ritual observances associated with it. This included the annual tithe as well as the once-every-three year tithe. Moses reminded them to:

“Bring this tithe to the designated place of worship—the place the Lord your God chooses for his name to be honored—and eat it there in his presence. This applies to your tithes of grain, new wine, olive oil, and the firstborn males of your flocks and herds.” – Deuteronomy 14:23 NLT

Food was a vital part of their existence and they were to recognize God as the source of all their needs. By refraining from eating certain foods, they displayed their faith in God’s ability to provide more than enough non-prohibited food in order to sustain them. And when God blessed them with grain, wine, olive oil, flocks, and herds, their willingness to offer a portion of their bounty back to Him was an additional sign of their reliance upon Him.

Moses had already specified that God was going to choose a specific place within the land where the Tabernacle was to be set up. It would be there, and there alone, that the Israelites would bring their tithes and offerings.

“There you will bring your burnt offerings, your sacrifices, your tithes, your sacred offerings, your offerings to fulfill a vow, your voluntary offerings, and your offerings of the firstborn animals of your herds and flocks. There you and your families will feast in the presence of the Lord your God, and you will rejoice in all you have accomplished because the Lord your God has blessed you.” – Deuteronomy 12:6-7 NLT

Moses was assuring the people that God was going to bless them and, when He did, they were to return a portion of all He gave them as a sign of their gratefulness and as further proof of their reliance upon Him. These annual events were additional ways in which God chose to set the people of Israel apart. These feasts and festivals would be unique to them as a nation, and their observance of them would further enhance their status as God’s chosen people.

God had already dictated His will concerning these annual events, making them a part of the commandments He had passed on to them through Moses.

“Each year you must celebrate three festivals in my honor. First, celebrate the Festival of Unleavened Bread. For seven days the bread you eat must be made without yeast, just as I commanded you. Celebrate this festival annually at the appointed time in early spring, in the month of Abib, for that is the anniversary of your departure from Egypt. No one may appear before me without an offering.

“Second, celebrate the Festival of Harvest, when you bring me the first crops of your harvest.

“Finally, celebrate the Festival of the Final Harvest at the end of the harvest season, when you have harvested all the crops from your fields. At these three times each year, every man in Israel must appear before the Sovereign, the Lord.” – Exodus 23:14-17 NLT

In a sense, these feasts and festivals were to act as tests to determine the obedience of the Israelites, but also to measure the degree of their trust. In an agrarian culture, giving back a portion of your produce was a literal sacrifice. They were giving up their source of livelihood and displaying their faith that God would continue to meet all their needs. In doing so, they were showing that they were not trusting the gifts more than the Giver.

But one of the things that gets overlooked in all of this is God’s gracious allowance for celebration in the midst of all the sacrifice. While they were expected to give back to God, He wanted them to rejoice in the blessings He had provide. So, these annual events were to be celebrations where the people enjoyed the blessings of God. Moses told them to “feast there in the presence of the Lord your God and celebrate with your household” (Deuteronomy 14:26 NLT).

There was a communal aspect to these celebrations. While the nation of Israel had been divided into 12 tribes and those tribes would end up living in 12 separate regions within the land, they were to gather as a nation on these feast days and celebrate the goodness of God together. And no one was to be left out. God demanded that the Levites, the only tribe not given a portion of the land as an inheritance, would be provided for by the 11 other tribes. And every single foreigner, orphan, and widow was to be included in these annual celebrations. No one was to be left out or allowed to go without. God’s goodness was to be shared with all.

Once again, these God-ordained events were meant to set the people of Israel apart as belonging to God. These feasts and festivals were unique to the nation of Israel, further differentiating them from the rest of the nations around them. and enhancing their reputation as God’s chosen people.

English Standard Version (ESV) The Holy Bible, English Standard Version. ESV® Permanent Text Edition® (2016). Copyright © 2001 by Crossway Bibles, a publishing ministry of Good News Publishers.

New Living Translation (NLT) Holy Bible, New Living Translation, copyright © 1996, 2004, 2015 by Tyndale House Foundation. Used by permission of Tyndale House Publishers Inc., Carol Stream, Illinois 60188. All rights reserved.

The Message (MSG) Copyright © 1993, 1994, 1995, 1996, 2000, 2001, 2002 by Eugene H. Peterson