Here is, I. A caution given that no man should make such a jest of sanctifying things to the Lord as to sanctify any firstling to him, for that was his already by the law, Lev 27:26. Though the matter of a general vow be that which we were before obliged to, as of our sacramental covenant, yet a singular vow should be of that which we were not, in such circumstances and proportions, antecedently bound to. The law concerning the firstlings of unclean beasts (Lev 27:27) is the same with that before, Lev 27:11, Lev 27:12.

II.Things or persons devoted are here distinguished from things or persons that were only sanctified. 1. Devoted things were most holy to the Lord, and could neither revert nor be alienated, Lev 27:28. They were of the same nature with those sacrifices which were called most holy, which none might touch but only the priests themselves. The difference between these and other sanctified things arose from the different expression of the vow. If a man dedicated any thing to God, binding himself with a solemn curse never to alienate it to any other purpose, then it was a thing devoted. 2. Devoted persons were to be put to death, Lev 27:29. Not that it was in the power of any parent or master thus to devote a child or a servant to death; but it must be meant of the public enemies of Israel, who, either by the appointment of God or by the sentence of the congregation, were devoted, as the seven nations with which they must make no league. The city of Jericho in particular was thus devoted, Jos 6:17. The inhabitants of Jabesh-Gilead were put to death for violating the curse pronounced upon those who came not up to Mizpeh, Jdg 21:9, Jdg 21:10. Some think it was for want of being rightly informed of the true intent and meaning of this law that Jephtha sacrificed his daughter as one devoted, who might not be redeemed.

III.A law concerning tithes, which were paid for the service of God before the law, as appears by Abraham's payment of them, (Gen 14:20), and Jacob's promise of them, Gen 28:22. It is here appointed, 1. That they should pay tithe of all their increase, their corn, trees, and cattle, Lev 27:30, Lev 27:32. Whatsoever productions they had the benefit of God must be honoured with the tithe of, if it were titheable. Thus they acknowledged God to be the owner of their land, the giver of its fruits, and themselves to be his tenants, and dependents upon him. Thus they gave him thanks for the plenty they enjoyed, and supplicated his favour in the continuance of it. And we are taught in general to honour the Lord with our substance (Pro 3:9), and in particular to support and maintain his ministers, and to be ready to communicate to them, Gal 6:6; Co1 9:11. And how this may be done in a fitter and more equal proportion than that of the tenth, which God himself appointed of old, I cannot see. 2. That which was once marked for tithe should not be altered, no, not for a better (Lev 27:33), for Providence directed the rod that marked it. God would accept it though it were not the best, and they must not grudge it though it were, for it was what passed under the rod. 3. That it should not be redeemed, unless the owner would give a fifth part more for its ransom, Lev 27:31. If men had the curiosity to prefer what was marked for tithe before any other part of their increase, it was fit that they should pay for their curiosity.

IV.The last verse seems to have reference to this whole book of which it is the conclusion: These are the commandments which the Lord commanded Moses, for the children of Israel. Many of these commandments are moral, and of perpetual obligation; others of them, which were ceremonial and peculiar to the Jewish economy, have notwithstanding a spiritual significancy, and are instructive to us who are furnished with a key to let us into the mysteries contained in them; for unto us, by those institutions, is the gospel preached as well as unto them, Heb 4:2. Upon the whole matter, we may see cause to bless God that we have not come to mount Sinai, Heb 12:18. 1. That we are not under the dark shadows of the law, but enjoy the clear light of the gospel, which shows us Christ the end of the law for righteousness, Rom 10:4. The doctrine of our reconciliation to God by a Mediator is not clouded with the smoke of burning sacrifices, but cleared by the knowledge of Christ and him crucified. 2. That we are not under the heavy yoke of the law, and the carnal ordinances of it (as the apostle calls them, Heb 9:10), imposed till the time of reformation, a yoke which neither they nor their fathers were able to bear (Act 15:10), but under the sweet and easy institutions of the gospel, which pronounces those the true worshippers that worship the Father in spirit and truth, by Christ only, and in his name, who is our priest, temple, altar, sacrifice, purification, and all. Let us not therefore think that because we are not tied to the ceremonial cleansings, feasts, and oblations, a little care, time, and expense, will serve to honour God with. No, but rather have our hearts more enlarge with free-will offerings to his praise, more inflamed with holy love and joy, and more engaged in seriousness of thought and sincerity of intention. Having boldness to enter into the holiest by the blood of Jesus, let us draw near with a true heart, and full assurance of faith, worshipping God with so much the more cheerfulness and humble confidence, still saying, Blessed be God for Jesus Christ!

All the tithe of the land - This God claims as his own; and it is spoken of here as being a point perfectly settled, and concerning which there was neither doubt nor difficulty. See my view of this subject Gen 28:22 (note), to which I do not see the necessity of adding any thing.

And concerning the tithe of the herd, or of the flock,.... Of oxen and sheep, as the Targums of Jonathan and Jerusalem; for this law only concerns such, as Maimonides (x) observes, for none but clean beasts were tithed, though the firstlings of unclean beasts were to be redeemed:

even of whatsoever passeth under the rod, the tenth shall be holy unto the Lord: which being slain, the blood and fat were to be offered the altar, and the flesh eaten by the owners, as Jarchi observes; who adds, this is not reckoned with the rest of the gifts of the priesthood; and we do not find it was given to the priests: the "rod", under which these are said to pass, is either the shepherd's rod, as Aben Ezra under, which they passed morning and evening, when led out or brought in, as in Jer 33:13; or the rod of the tither: the manner of tithing, as described by Maimonides, was this;"he gathers all the lambs and all the calves into a field, and makes a little door to it, so that two cannot go out at once; and he places their dams without, and they bleat, so that the lambs hear their voice, and go out of the fold to meet them, as it is said, "whatsoever passeth under the rod"; for it must pass of itself, and not be brought out by his hand; and when they go out of the fold, after another, he begins and counts them with the rod, one, two, three, four, five, six, seven, eight, nine, and the tenth that goes out, whether male or female, whether perfect or blemished, he marks with a red mark, and says, this is the tithe (y):''the time of tithing the cattle was on the first of Elul or August; for so it is said (z),"the first of Elul is the beginning of the year for the tithing of beasts;''when they tithed all that were born the preceding year: but we are elsewhere told (a), there were three times for tithing beasts; fifteen days before the passover, (which was the last of Adar or February,) and fifteen days before the Pentecost, and fifteen days before the feast of tabernacles, which was the last of Elul or August; and these tithings were made for the sake of those that went up to these feasts, that it might be certain the cattle sold and eaten were tithed.

(x) Hilchot Becorot, c. 6. sect. 1. (y) lbid. c. 7. sect. 1. (z) Misn. Roshhashanah, c. 1. sect. 1. (a) Misn. Becorot, c. 9. sect. 1.

all the tithe of the land, whether of the seed of the land--This law gave the sanction of divine authority to an ancient usage (Gen 14:20; Gen 28:22). The whole produce of the land was subjected to the tithe tribute--it was a yearly rent which the Israelites, as tenants, paid to God, the owner of the land, and a thank offering they rendered to Him for the bounties of His providence. (See Pro 3:9; Co1 9:11; Gal 6:6).