Leviticus 27:32

With regard to all the tithes of the flock and herd, of all that passed under the rod of the herdsman, the tenth (animal) was to be holy to the Lord. No discrimination was to be made in this case between good and bad, and no exchange to be made: if, however, this did take place, the tenth animal was to be holy as well as the one for which it was exchanged, and could not be redeemed. The words "whatsoever passeth under the rod" may be explained from the custom of numbering the flocks by driving the animals one by one past the shepherd, who counted them with a rod stretched out over them (cf. Jer 33:13; Eze 20:37). They mean everything that is submitted to the process of numbering, and are correctly explained by the Rabbins as referring to the fact that every year the additions to the flock and herd were tithed, and not the whole of the cattle. In these directions the tithe is referred to as something well known. In the laws published hitherto, it is true that no mention has been made of it; but, like the burnt-offerings, meat-offerings, and peace-offerings, it formed from time immemorial an essential part of the worship of God; so that not only did Jacob vow that he would tithe for the Lord all that He should give him in a foreign land (Gen 28:22), but Abraham gave a tenth of his booty to Melchizedek the priest (Gen 14:20). Under these circumstances, it was really unnecessary to enjoin upon the Israelites for the first time the offering of tithe to Jehovah. All that was required was to incorporate this in the covenant legislation, and bring it into harmony with the spirit of the law. This is done here in connection with the holy consecrations; and in Num 18:20-32 instructions are given in the proper place concerning their appropriation, and further directions are added i…

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.).

27:32 Just like the produce of the fields (27:29-34), the flocks and herds were also tithed to the Lord.