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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.