“God is a Spirit, infinite and eternal…” He is not bound by any limits beyond Himself.

Deuteronomy 5.8-10

“‘You shall not make for yourself a carved image, or any likeness of anything that is in heaven above, or that is on the earth beneath, or that is in the water under the earth. You shall not bow down to them or serve them; for I the LORD your God am a jealous God, visiting the iniquity of the fathers on the children to the third and fourth generation of those who hate me, but showing steadfast love to thousands of those who love me and keep my commandments.’”

1 Corinthians 10.14; 1 John 5.21

God is jealous of the worship and obedience of His people, for He knows that He alone is worthy of these. He is the Lord, and beside Him there is no other. It is futile and foolish to give worship and obedience to anyone or anything besides God. Therefore God expressly forbids the making of any images for the purpose of worship, for reasons which we shall see. He alone is to be worshiped and served.

Worshiping God, bowing before Him to acknowledge His greatness and our dependence on Him, is the primary way of showing God that we love Him.

We also show our love for God by the service we render in His Name. As we carry out His commandments we perform that “reasonable service” which Paul commends in Romans 12.1, 2 and extend the love we have for God to our neighbors as well.

All our devotion and all our works service are due to God only, for His glory, for He is our Creator and Redeemer, and He alone is God. We must not allow anything other than God to receive our humble devotion or to determine what we do in our strength each day. Thus, all our lives and work are subsumed under the headings of worship and service to the living God.

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Worship must be learned.

Just so the life of faith.

What expectations do you hold out for the future?

Leviticus 27.16-25

“If a man dedicates to the LORD part of the land that is his possession, then the valuation shall be in proportion to its seed. A homer of barley seed shall be valued at fifty shekels of silver. If he dedicates his field from the year of jubilee, the valuation shall stand, but if he dedicates his field after the jubilee, then the priest shall calculate the price according to the years that remain until the year of jubilee, and a deduction shall be made from the valuation. And if he who dedicates the field wishes to redeem it, then he shall add a fifth to its valuation price, and it shall remain his. But if he does not wish to redeem the field, or if he has sold the field to another man, it shall not be redeemed anymore. But the field, when it is released in the jubilee, shall be a holy gift to the LORD, like a field that has been devoted. The priest shall be in possession of it. If he dedicates to the LORD a field that he has bought, which is not a part of his possession, then the priest shall calculate the amount of the valuation for it up to the year of jubilee, and the man shall give the valuation on that day as a holy gift to the LORD. In the year of jubilee the field shall return to him from whom it was bought, to whom the land belongs as a possession. Every valuation shall be according to the shekel of the sanctuary: twenty gerahs shall make a shekel.”

2 Samuel 24.18-24

Leviticus 27.26, 27

“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. 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.”

These special valuation dedications could not be allowed to substitute for the regular offerings. What was owed to the Lord should be given first; special offerings, if desired, were to come after. Land could be offered to the Lord, and we see the guidelines for how that was to be done. But devoted land could not be redeemed – as we’ve seen of devoted things previously – and so, at the Jubilee, rather than return to the owner, it passed into the possession of the priests, to be used permanently to support the Lord’s workers.

It is appropriate that the statutes developing our understanding of the first commandment should end with this broad encouragement about giving. The more people give to the Lord, the more they confirm their love for Him, ensure His blessings on their labors, and are thus encouraged to give more still.

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Leviticus 27.9-13

“If the vow is an animal that may be offered as an offering to the LORD, all of it that he gives to the LORD is holy. He shall not exchange it or make a substitute for it, good for bad, or bad for good; and if he does in fact substitute one animal for another, then both it and the substitute shall be holy. And if it is any unclean animal that may not be offered as an offering to the LORD, then he shall stand the animal before the priest, and the priest shall value it as either good or bad; as the priest values it, so it shall be. But if he wishes to redeem it, he shall add a fifth to the valuation.”

Leviticus 27.14, 15

“When a man dedicates his house as a holy gift to the LORD, the priest shall value it as either good or bad; as the priest values it, so it shall stand. And if the donor wishes to redeem his house, he shall add a fifth to the valuation price, and it shall be his.”

We’re still looking at these special “valuation offerings.” Here we see that the priest could enter into the valuation process when the offering was something exceptional, or perhaps when the value could not be readily determined. If the donor merely wanted to give a monetary gift rather than, say, his house, still, his house could provide a basis for determining how much to give. He would offer the house, then redeem it for the valued price plus one-fifth.

I confess to a certain amount of confusion and uncertain regarding these statutes. At the very least we can say this much: God made it easy for His people to give beyond what was required of them, but, in encouraging them to do so, He protected them against capriciousness in giving, either on their parts or on the parts of greedy priests.

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Leviticus 27.1-8

The LORD spoke to Moses, saying, “Speak to the people of Israel and say to them, If anyone makes a special vow to the LORD involving the valuation of persons, then the valuation of a male from twenty years old up to sixty years old shall be fifty shekels of silver, according to the shekel of the sanctuary. If the person is a female, the valuation shall be thirty shekels. If the person is from five years old up to twenty years old, the valuation shall be for a male twenty shekels, and for a female ten shekels. If the person is from a month old up to five years old, the valuation shall be for a male five shekels of silver, and for a female the valuation shall be three shekels of silver. And if the person is sixty years old or over, then the valuation for a male shall be fifteen shekels, and for a female ten shekels. And if someone is too poor to pay the valuation, then he shall be made to stand before the priest, and the priest shall value him; the priest shall value him according to what the vower can afford.”

2 Kings 12.4-8

This “valuation” may have been for the purpose of making a contribution or offering in the name of an entire family. Perhaps such special offerings were required from time to time, as in 2 Kings 12.4-8, for urgent repairs to the temple, or emergency needs among the prices. How much would be appropriate? Well, not just anything. Remember, offerings have an element of sacrifice attached to them, so these various standards of valuation would have ensured that such an offering would truly mean something.

It’s not clear why there are different standards of valuation for different people. It may have something to do with their role in the family structure or clan. Poor people who could not rise to the level of these standards, but who felt a need to make such a vow or offering, could present themselves to the priest and he would determine what was appropriate to give.

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Leviticus 27.28, 29

“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. No one devoted, who is to be devoted for destruction from mankind, shall be ransomed; he shall surely be put to death.”

Matthew 26.6-13

“Devoted things” might include spoil taken in battle or perhaps simply special offerings to the Lord for one reason or another. Devoting something to the Lord was not to be done frivolously or without full intention of carrying out the offering Once something was devoted, it could not be redeemed. It was the Lord’s.

The same with enemy prisoners. It seems harsh to us to devote enemies to destruction by the sword, but we must remember the danger of allowing the pagan peoples of that day to influence the people of Israel. In the wisdom of God, for that time and place, He determined that the safest course for His people is to eliminate all their enemies who fall into their hands. Israel failed to do this more often than not, and spiritual and moral compromise, even disaster, were frequently the result.

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Deuteronomy 26.12-15

“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. I have not eaten of the tithe while I was mourning, or removed any of it while I was unclean, or offered any of it to the dead. I have obeyed the voice of the LORD my God. I have done according to all that you have commanded me. Look down from your holy habitation, from heaven, and bless your people Israel and the ground that you have given us, as you swore to our fathers, a land flowing with milk and honey.’”

A tithe every third year was apparently to be set aside for the Levites and the needy. Upon satisfaction of this tithe an Israelite was to make this declaration before the Lord. It would be difficult to make this declaration if one had not fulfilled the requirements of this tithe. Further, the declaration reminded the one making this offering that the blessing of the Lord – the realization of His promises – is tied to obedience to His Law.

When God’s people are faithful in obeying Him they may feel free to call upon Him to fulfill His promises. So, again, this would be an important matter to be reminded of from time to time, and the third-year tithe provided just such an opportunity.

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Deuteronomy 14.22, 23

“You shall tithe all the yield of your seed that comes from the field year by year. 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.”

Part of the Lord’s tithe was to go to the support of the priests and the Levites. Part of it was to be consumed in this feast, so that even in our tithes to the Lord He can be seen to be caring for us.

Even today people benefit from the offerings they bring to their churches – facilities, staff, resources, and so forth all depend on the giving of the Lord’s people. We should not feel bad about the fact that we “spend the Lord’s money on ourselves,” as long as we are not neglecting the purpose of the church and her ministry.

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Exodus 23.19

“The best of the firstfruits of your ground you shall bring into the house of the LORD your God.”

Proverbs 3.9, 10

Our text emphasizes that the best of our firstfruits are to go to the Lord. This required a process of selection, comparison, and “sanctification” of the firstfruits, setting apart the best for the Lord. Giving to the Lord must not be a mindless or automatic task. We should think and pray over our giving, make sure that we are investing in the best Kingdom enterprises, and consecrating our gifts to the Lord with prayer and rejoicing.

The way we practice giving to the Lord says as much, and perhaps more, about our relationship with Him as the mere fact that we give.

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