3. Mose 27:30

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.

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).

And if a man, will redeem ought of his tithes,.... Of his own, and not his neighbour's, as Jarchi observes; for if he redeemed the tithes of his neighbour, but did not add a fifth part, which he was obliged to do if he redeemed his own, as follows: he shall add thereunto the fifth part thereof; besides giving the value for what part of his tithes he redeemed, he gave a fifth part of that sum over and above; as, supposing the tithe was worth fifty shillings, then he gave that, and ten shillings more, and so in proportion. The use of this redemption, as Jarchi suggests, was, that he might have liberty of eating it in any place: for he understands it of the second tithe, as before observed, and which was to be eaten at Jerusalem.

Lastly, the tenth of the land, both of the seed of the land - i.e., not of what was sown, but of what was yielded, the produce of the seed (Deu 14:22), the harvest reaped, or "corn of the threshing-floor," Num 18:27 - and also of the fruit of the tree, i.e., "the fulness of the press" (Num 18:27), the wine and oil (Deu 14:23), belonged to the Lord, were holy to Him, and could not be dedicated to Him by a vow. At the same time they could be redeemed by the addition of a fifth beyond the actual amount.

The last verse of the foregoing chapter seemed to close up the statute-book; yet this chapter is added as an appendix. Having given laws concerning instituted services, here he directs concerning vows and voluntary services, the free-will offerings of their mouth. Perhaps some devout serious people among them might be so affected with what Moses had delivered to them in the foregoing chapter as in a pang of zeal to consecrate themselves, or their children, or estates to him: this, because honestly meant, God would accept; but, because men are apt to repent of such vows, he leaves room for the redemption of what had been so consecrated, at a certain rate. Here is, I. The law concerning what was sanctified to God, persons (Lev 27:2-8), cattle, clean or unclean (Lev 27:9-13), houses and lands (Lev 27:15-25), with an exception of firstlings, (Lev 27:26, Lev 27:27). II. Concerning what was devoted (Lev 27:28, Lev 27:29). III. Concerning tithes (Lev 27:30, etc.).

27:30 One-tenth (the “tithe”) of the harvest belonged to the Lord (Deut 14:22-26; cp. Lev 23:10-14). Members of the tribe of Levi, the priests and Levites, received no tribal lands. Accordingly, they were allotted one tenth of all produce from those who did own land (Num 18:21-29). This tithe was set aside every year (Deut 14:22) and was taken to the sanctuary; part of it was eaten there in a ritual meal (Deut 14:23-26). A second tithe was paid locally every third year to the local Levites and the poor (Deut 14:27-29; 26:12; contrast Amos 4:4). The Levites then paid a tithe of what they received to the Tabernacle priests (Num 18:26), who used it to support themselves and maintain the sanctuary. Some interpreters think there were three tithes, the first paid to the Levites, the second consumed at the sanctuary, and the third paid every third year for the poor. Others suggest that there was just one tithe, paid at the sanctuary for two years, then paid locally every third year.