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26. Firstfruits and Tithes

1 When you have entered the land the LORD your God is giving you as an inheritance and have taken possession of it and settled in it, 2 take some of the firstfruits of all that you produce from the soil of the land the LORD your God is giving you and put them in a basket. Then go to the place the LORD your God will choose as a dwelling for his Name 3 and say to the priest in office at the time, “I declare today to the LORD your God that I have come to the land the LORD swore to our ancestors to give us.” 4 The priest shall take the basket from your hands and set it down in front of the altar of the LORD your God. 5 Then you shall declare before the LORD your God: “My father was a wandering Aramean, and he went down into Egypt with a few people and lived there and became a great nation, powerful and numerous. 6 But the Egyptians mistreated us and made us suffer, subjecting us to harsh labor. 7 Then we cried out to the LORD, the God of our ancestors, and the LORD heard our voice and saw our misery, toil and oppression. 8 So the LORD brought us out of Egypt with a mighty hand and an outstretched arm, with great terror and with signs and wonders. 9 He brought us to this place and gave us this land, a land flowing with milk and honey; 10 and now I bring the firstfruits of the soil that you, LORD, have given me.” Place the basket before the LORD your God and bow down before him. 11 Then you and the Levites and the foreigners residing among you shall rejoice in all the good things the LORD your God has given to you and your household.

    12 When you have finished setting aside a tenth of all your produce in the third year, the year of the tithe, you shall give it to the Levite, the foreigner, the fatherless and the widow, so that they may eat in your towns and be satisfied. 13 Then say to the LORD your God: “I have removed from my house the sacred portion and have given it to the Levite, the foreigner, the fatherless and the widow, according to all you commanded. I have not turned aside from your commands nor have I forgotten any of them. 14 I have not eaten any of the sacred portion while I was in mourning, nor have I removed any of it while I was unclean, nor have I offered any of it to the dead. I have obeyed the LORD my God; I have done everything you commanded me. 15 Look down from heaven, your holy dwelling place, and bless your people Israel and the land you have given us as you promised on oath to our ancestors, a land flowing with milk and honey.”

Follow the LORD’s Commands

    16 The LORD your God commands you this day to follow these decrees and laws; carefully observe them with all your heart and with all your soul. 17 You have declared this day that the LORD is your God and that you will walk in obedience to him, that you will keep his decrees, commands and laws—that you will listen to him. 18 And the LORD has declared this day that you are his people, his treasured possession as he promised, and that you are to keep all his commands. 19 He has declared that he will set you in praise, fame and honor high above all the nations he has made and that you will be a people holy to the LORD your God, as he promised.


1. And it shall be when thou art come. The Israelites are commanded to offer their first-fruits, for the same reason that they were to pay the tribute for every soul; viz., that they might confess that they themselves, and all that they had, belonged to God. This was the only distinction, that the tribute was a symbol of their emancipation, that they might acknowledge themselves to be free, as having been redeemed by the special mercy of God; but by the firstfruits they testified that the land was tributary to God, and that they were masters of it by no other title than as tenants at will, so that the direct sovereignty and property of it remained with God alone. This, then, was the object of the first-fruits, that they might renew every year the recollection of their adoption; because the land of Canaan was given to them as their peculiar inheritance, in which they were to worship God in piety and holiness, and at the same time reflect that they were not fed promiscuously, like the Gentiles, by God, but like children; whence also their food was sacred. But we shall have to speak again elsewhere of the first-fruits, in as much as they were a part of the oblations; yet it was necessary to insert here their main object, that we might know that they were appointed to be offered by the people, in pious acknowledgment that their food was received from God, and to shew that, being separated from other nations, they were dependent upon the God of Israel alone.

2. That thou shalt take of the first. We know that in the first-fruits the whole produce of the year was consecrated to God. The people,338338     “Ainsi les enfans d’Israel apportoyent en leur corbeille une protestation qu’ils se vouloyent ranger a Dieu comme enfans, selon qu’ils l’experimentoyent Pere nourissier;” thus the children of Israel bore in their basket a protestation that they desired to rank themselves as God’s children, since they daily experienced Him to be their nursing Father. — Fr. therefore, bore in them a testimony of their piety to Him, whom they daily experienced to be their preserver, and the giver of their food. This typical rite has now, indeed, ceased, but Paul tells us that the true observation of it still remains, where he exhorts us, whether we eat or drink, to do all to the glory of God. (1 Corinthians 10:31.) As to the place where the first-fruits were to be offered, and why God is said to have placed His name there, we shall hereafter consider, when we come to the sacrifices; I now only briefly touch upon what concerns the present subject.

I profess this day. In these words the Israelites confess that they had not gained dominion of the land either by their own strength or good fortune, but by the free gift of God, and that according to His promise. There are, therefore, two clauses in this sentence; first, that God had gratuitously promised to grant that land to Abraham as the inheritance of his descendants; and, secondly, that He had performed His promise, not only when He had brought the children of Abraham into possession, but by adding’ to His grace by their peaceful enjoyment of it. He pursues the same point more fully immediately afterwards, where the Israelites are commanded to declare how wretched was the condition of their fathers, before the Lord embraced them with His favor, and vouchsafed unto them His mercy. The original word in verse 5, meaning to answer, I translate simply, according to the Hebrew idiom, to speak or say; unless to testify be thought better, which would be very suitable; for the solemn profession is here described, whereby they bound themselves every year to God. They do not count their origin from Abraham, but from Jacob, in whose person God’s grace shone forth more brightly; for being compelled to fly from the land of Canaan, he had spent a good part of his life in Syria, (for he did not return home, till he was old,) and then, being again driven into Egypt by the famine, he had at length died there. The land had not, therefore, fallen to them by hereditary right, nor by their own efforts; their father Jacob not having been permitted even to sojourn there. They call him a Syrian, because when he had married Laban’s daughters, and had begotten children, and was stricken in years before he had returned home, he might seem to have renounced the land of Canaan. Since then he had been content for many years with the dwelling which he chose for himself in Syria, his descendants justly confessed that he was a pilgrim and stranger, because of his long exile; and for the same reason that they also might be counted foreigners. They add that their father Jacob again abandoned the land of Canaan when he was forced by the famine to go down into Egypt; and whilst they recount that he sojourned there with a few, and afterwards grew into a mighty nation, they thus acknowledge that they were Egyptians, since they had sprung from thence, where was the beginning of their name and race. In the rest of the passage they further confirm the fact that they were led into the land of Canaan by the hand of God; because when they were oppressed by tyranny, they cried unto Him, and were heard. They are commanded also to celebrate the signs and wonders whereby their redemption was more clearly manifested, in order that they should unhesitatingly give thanks to God, and contrast His pure worship with all the imaginations of the heathen: otherwise, this would have been but a cold exercise of piety. What follows in the last verse, “And thou shalt rejoice,” etc., seems indeed to have been a promise, as if God, by setting before them the assurance of His blessing, added a stimulus to arouse the people to more cheerful affection; but the sense would appear more clear and natural if the copula were changed into the temporal adverb then; for this is the main thing in the use of our meat and drink, with a glad and joyful conscience to accept it as a testimony of God’s paternal favor. Nothing is more wretched than doubt; and therefore Paul especially requires of us this confidence, bidding us eat not without faith. (Romans 14:23.) In order, then, to render the Israelites more prompt in their duty, Moses reminds them that they would only be able to rejoice freely in the use of God’s gifts, if they should have expressed their gratitude as He commanded.


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