Levítico 27

Levítico 27

Morris: Although tithing was not made a part of the ten commandments, it had been practiced as an implicit responsibility toward God since the time of Abraham (Ge 14:20; Nu 18:21-32; Dt 12:5-18; 14:22-29; 26:12-15). More than one tithe was evidently expected of the ancient Israelites at certain times. At that time the theocratic government was also the civil government so the tithes probably also included taxes. The practice of tithing is never commanded in the New Testament church although the principle of proportionate giving is strongly suggested (1 Co 16:1,2) and generosity is strongly commended (2 Co 9:5-15). In general, most Christians can and should give substantially more than a tithe for the Lord's work, but circumstances vary. God is probably less concerned with how much we give as a measure of our love for Him and His work than with what we keep and spend on ourselves. Hyatt - And all the tithe of the land, from the seed of the land or from the fruit of the trees is Jehovah’s - A fourth economic responsibility that the Israelites owed to Jehovah was the payment of tithes. This passage contains the first mention of tithing in the MESSAGES given at Sinai, but both Abraham (Gen. 14:20) and Jacob (Gen. 28:22) paid tithes long before the Israelites went to Egypt. Obviously tithing was an ancient practice among Jehovah worshipers. The word translated “tithe” means “a tenth.” It was not the word regularly used for the fraction “one tenth,” but it was built on the same root as that fraction. It is a special word that means the tenth part of a person’s increase that belongs to Jehovah. In Scripture, it is used only twice to refer to a tenth other than the tithe that belongs to Jehovah (Exe. 45:11,14). The English word “tithe” has exactly the same meaning. The principle involved in tithing was that the Israelites owed Jehovah a tenth of all their increase for the privilege of using Jehovah’s land to gain that increase. In a later MESSAGE recorded in Num. 18:21-32, Jehovah clarified the practice of that principle in Israel by specifying that the tithe was to be given for the support of the Levites, while a tithe of the tithe was to go to the priests for their support. In Deut. 12:5-6,11,17-19; 14:22-29; 26:12- 15 further instructions were given concerning the method to be followed in practicing tithing when the Israelites would be settled in the Land and would live far away from The Tabernacle. This verse states that tithing applied to everything that grew in the field, whether it came from seeds planted year by year or from trees that produced for many years. (Leviticus 27:1-34) is the LORD'S - It is a holiness to Jehovah. A “holiness” was a person or object that was set apart to belong to Jehovah to be used according to His directions (see comments on v. 28 above). In Israel, tithes were set apart to be used for the support of the Levites and the priests. (Leviticus 27:1-34) W A Criswell - The fundamental principle of the tithe (ma`aser, Heb.), the practice of dedicating to God a tenth of the increase of the produce of the ground or cattle, was the recognition on the part of the people that ALL their possessions actually belonged to the Lord. This acknowledgment of God's ownership was accomplished through the tithe in that the surrender of the tenth, like the firstfruits, symbolized the consecration of the whole. Mosaic legislation regarding the tithe is found primarily in three places: (1) According to Lev 27:30-33, a tithe of the crops, of the fruit of the trees, and of the herd or flock had to be given. The tithe of the grain or fruit could be redeemed, i.e., bought back, by the owner at one-fifth above the market value (Lev 27:31). Regarding the flock or herd, however, the tithe was determined by passing the increase of the cattle under the rod, with every tenth animal, whether perfect or defective, being reckoned as the tithe. (2) Nu 18:21-32 specifies that the tithe of the produce of the ground and of the cattle be assigned to the Levites in return for their service in the tabernacle (Nu 18:21-24; cf. Heb 7:5). The Levites, in turn, were to give a tenth of their receipts, i.e., a tithe of the tithe, to Aaron, who, as the head of the priests, represented the whole priesthood (Nu 18:26-28). (3) Dt 12:5-18 further specifies that a tithe (in all probability a "second" tithe) was to be brought to an appointed sanctuary, which was later Jerusalem, each year for a festival celebration -- a sacred meal to be shared by the family, the household servants, and the Levites. If the distance to the sanctuary was too great, the tithe could be exchanged for money, with the offerer using the money to purchase whatever was needed for the festive meal upon arrival (Dt. 14:22-27). Every third year this special tithe was to be stored in one's respective hometown, with the stranger, the fatherless, and the widow, as well as the Levites, sharing in the goods as needed (Deut. 14:28, 29). After bringing his tithes, the offerer was to go to the sanctuary, make a declaration of honesty, and ask the Lord's blessings upon his tithes (Deut. 26:12-15; cf. Mal. 3:8). Ryrie Lev 27:30-33 - 1/10 of the increase of the land, trees, herds, and flocks had to be given to the Lord as His tithe. Part of the tithe could be substituted for with money (plus the usual 20% additional), except in the case of animals. For a discussion of the various tithes, see notes on Mal 3:8 and Ge 14:20; 28:22. passes under the (shepherd's) rod refers to the custom of making the animals pass by in single file and marking each tenth one with a rod dipped in a colored substance. Merrill Unger - Tithe (ma'gar) —The Hebrew word for tithe has the literal meaning of one-tenth. The concept of a tithe occurs in Leviticus only in this paragraph (Lev. 27:30-33), a seemingly incidental setting (see Lev. 27:1). Here in Lev. 27 the range of what is to be tithed is given in the broadest possible terms, especially as it relates to a nation whose focus is on the promise of a land. The tithe would include all plant and domesticated animal life without exception. This tithe is not to be confused with an offering of firstborns and firstfruits (Exod. 22:29-30), which, for animals, was given on the eighth day and therefore-would not be part of the yearly tithe. Tithing predated the law as is evidenced by Abram paying a tithe of recovered goods to Melchizedek after being blessed by him (Gen. 14:20; see Heb. 7:1-10) and Jacob vowing a tithe at Bethel, though here a slightly different form of the word is used (Gen. 28:22). The idea of tithing was not unique to Israel in the ancient Near East as proof exists for this practice in both Egyptian and Mesopotamian documents. Tithing is further developed in the Pentateuch in Num. 18:21, 24, 26, 28; Deut. 12:6, 11, 17; 14:23, 28; 26:12. Tithing is dealt with in the historical books in 2 Chron. 31:5, 6, 12; and Neh. 10:37, 38; 12:44; 13:5, 12. In the Prophets tithing is noted in Ezek. 45:11, 14; Amos 4:4; and the famous passage of Mal. 3:8, 10 (Bible Knowledge Word Study) Leviticus 27:31 'If, therefore, a man wishes to redeem part of his tithe, he shall add to it one-fifth of it. Hyatt - And if a man would kinsman redeem some of his tithe, he must add to it its fifth. Hyatt - If a man should fail to pay his tithe and a kinsman wanted to redeem it by paying it for him, the kinsman was to add one-fifth more than its value. That provision would discourage a man from using his tithe for himself and then having to depend on a kinsman to fulfill the obligation for him. It also provided a penalty for failing to pay tithes, because the tithe was a debt to God more sacred than a debt owed to any man. On the plains of Moab shortly before Moses’ death, he gave the Israelites further instructions about tithing when they would come into their Land and would live far away from The Tabernacle (Deut. 14:22-29). They were to set aside their tithe until they attended a Feast at The Tabernacle, and then they were to eat a portion of it in the courtyard of The Tabernacle. All of it that they were not able to eat was to be given to the Levites and the priests for their support. If they were not able to transport all the tithe of their crops and animals to The Tabernacle, they were to sell it and buy food for their family to enjoy in the courtyard when they went to a Feast time. Any money left over was to go to the Levites and the priests. However, every third year, instead of taking the tithe to The Tabernacle, it was to be set apart in a storage place in their village and used to feed sojourners, orphans, and widows as they had need. Many have interpreted Moses’ instructions to mean that the Israelites were to hallow to Jehovah three different tithes, totaling 30% of their incomes. That conclusion is unnecessary. It is better to understand that Moses was giving details of how the Israelites were to handle giving their one tithe to Jehovah. (Leviticus 27:1-34) Leviticus 27:32 'For every tenth part of herd or flock, whatever passes under the rod, the tenth one shall be holy to the LORD. Hyatt - And every tithe of a herd or a flock—the tithe of every one that passes under the rod—must be holy to Jehovah Passes under the rod - The Rabbins say, that when a man gave the tithe of his sheep or calves, he shut them in one fold, in which was a narrow door, to let out but one at a time. He then stood by the door, with a rod dipped in vermilion in his hand, and as they passed he counted them with the rod; and when the tenth came he touched it, by which it was distinguished as the tithe calf, sheep, etc. Jer 33:13 Eze 20:37 Mic 7:14 Hyatt - Tithing applied to livestock as well as to crops. “Every one that passes under the rod” seems to refer to a method by which a shepherd determined how many new calves or sheep or goats had been born into his herd or flock at foaling time (see Jer. 33:13). The young animals would be made to pass through a shute or a confined space, and the shepherd would touch them with his rod or hand and count each one. As he did so, he was to mark every tenth one, and those animals were to be holy to Jehovah, which means it was to be set apart to belong to Jehovah. Those marked were to be his tithe from his new-born livestock. The herdsman was not to question whether one of the marked animals was healthy, strong, or large or whether it was sickly, weak, or scrawny, lest he be tempted to give the weak animals to Jehovah and keep the strong ones for himself. He was to set aside every tenth animal just as they passed through. He also was not to try to exchange a valuable animal for a less valuable one. If he made such an attempt, both animals were to be holy and a part of his tithe. Also no kinsman was to have the right to buy one of the tithed animals and thus redeem it from being included in the herdsman’s tithe. (Leviticus 27:1-34) Leviticus 27:33 'He is not to be concerned whether it is good or bad, nor shall he exchange it; or if he does exchange it, then both it and its substitute shall become holy. It shall not be redeemed.'" Hyatt - He must not examine whether [it is] good or bad, and he must not exchange it. And if he tries to exchange it, then it and the exchanged [animal] must be holy. It must not be kinsman redeemed. Lev 27:10 ‘He shall not replace it or exchange it, a good for a bad, or a bad for a good; or if he does exchange animal for animal, then both it and its substitute shall become holy. Rayburn - This is the first time we read that Israel was commanded to tithe, or give a tenth, though it is not the first time the practice is mentioned in the Bible. Remember, Abraham paid a tithe of his captured booty to Melchizedek in Genesis 14. It certainly appears here that the practice was already accepted in Israel, as it was among other peoples of the time. We are given the explanation in Numbers 18. The tithe that Israel paid was to sustain the work of the tabernacle and the lives of those who worked there, the priests and Levites. It appears that the tithe was carefully structured both adequately to support the sanctuary and its priests and not to impoverish the less well off in Israel. Presumably the tithe is not of inventory – all the animals a farmer owned – but of that year’s offspring, as a tithe was calculated on that year’s crop. The procedure described in v. 30 suggests that if a farmer were poorer and didn’t have ten animals, he would not pay the tithe. (Sermon) Ray