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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God was his witness, even he didn’t have a friend in the world.

Things last that we are able to transfer to others.

Celtic Christians changed their world.

We need a faithful few like this in our day.

The love of God affects every other affection of our hearts.

Exodus 22.29

“You shall not delay to offer from the fullness of your harvest and from the outflow of your presses. The firstborn of your sons you shall give to me.”

Numbers 3.11-13

Promptness in giving is what’s in view here. Israelites were expected to give on schedule as soon as the offerings came off the vine, tree, or stalk, or out of the flocks and herds.

Again, this passage speaks to the practices of giving of many believers, who pay all their bills and make all their purchases first, then, from whatever they have left over, they give to the Lord. God understood that His people might fall into this snare, and so He emphatically commanded them to give the offering at once, right off the top.

It’s not likely His opinion on this has changed.

God Himself substituted for the first-born of the sons of Israel. He took the Levites unto Himself in the place of the sons of Israel (Num. 3.11-13). Still, all the first-born sons were His, and each time a father or mother looked on that first-born son, he or she would be expected to look upon the Levites as their own family, an entire tribe given to the Lord and His service in lieu of the child who labored with his father in the fields.

The people of Israel doubtless knew that God had a right to the first-born. They remembered how He had dealt with the first-born of Egypt. But in the Levites they had a perpetual emblem of God’s grace and of His own ability to “substitute” offerings pleasing to Him in place of His sinful people.

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Leviticus 27.30-33

“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. If a man wishes to redeem some of his tithe, he shall add a fifth to it. ³²And every tithe of herds and flocks, every tenth animal of all that pass under the herdsman’s staff, shall be holy to the LORD. 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.”

Leviticus 22.1-3; 1 Corinthians 9.16-21

Two other ideas are present here, that of “redeeming” one’s tithe and of “substituting” for it. Evidently it was possible to redeem a portion (or all?) of one’s firstfruit, perhaps to ensure more seed for a future planting or to build one’s flocks. It was lawful to do this, but sacrifice was still required. Paying merely the market price of grain, fruit, or livestock was not sufficient; a fifth of that price must be added. Thus one could accomplish the full purpose of the tithe in making an offering and in making it sacrificial.

The notion of substituting for a tithe is rather more mysterious, at least to me. Why would a person want to substitute, say, one calf, for another? Perhaps the one to be retained was in better condition? By substituting a less robust animal a man might keep the healthy one for himself and still fulfill the obligations of the tithe.

Unless, of course, he was discovered. That seems to be the idea here, since substituting would go against the command not to differentiate between good and bad. A man who substituted a poorer offering for a better one, should he be discovered (we must assume), would be required to relinquish both the original offering and the substitute. Thus God seems to have wanted to discourage this practice, doubtless, at least in part, to keep mere self-interest from entering into the work of giving.

This is instructive for us, if only indirectly, in our day, when so many appeals for funding offer premiums or promises of divine blessing to come to the giver – blatant appeals to mere self-interest in seeking to garner funds for the “work of the Lord.”

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