In this chapter we find Moses continuing to prepare God’s people to enter Canaan. Israel were to go in, possess Canaan, Deuteronomy 26:1, and take the first fruits of the ground for an offering unto the Lord. The offering of the first fruits and the tithes acknowledged God as the One who blessed them with all things.
Israel are to take some of the firstfruits of all that they produce from the soil of the land God is giving them and put them in a basket, Deuteronomy 26:2. Notice that are to go to the place God will choose as a dwelling for His Name, Deuteronomy 26:2.
Clarke, in his commentary, says the following.
‘This was intended to keep them in continual remembrance of the kindness of God, in preserving them through so many difficulties and literally fulfilling the promises he had made to them. God being the author of all their blessings, the first-fruits of the land were consecrated to him, as the author of every good and perfect gift.’
With the offering of the first fruits, Numbers 18:12-13 / Deuteronomy 18:4, they were to declare that the promise of God’s covenant had been fulfilled, Deuteronomy 26:3. They also declared the great deliverances by which God brought them into the land, Deuteronomy 26:3. The priest is to take the basket from their hands and set it down in front of the altar of God, Deuteronomy 26:4.
They were also to declare before that their 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, Deuteronomy 26:5.
Jacob is described as an Aramean, or Syrian because his mother was from Aram Naharaim of Mesopotamia, Deuteronomy 26:5 / Genesis 24:10 / Hosea 12:12. He also lived many years in the house of Laban in Aramea, Genesis 29-31. At this point, the second promise of God to Abraham would be fulfilled, that is, they would be a mighty nation and possess the land, Deuteronomy 26:5 / Genesis 12:1-3.
Israel had grown into a powerful and numerous nation in Egypt but was cruelly treated with harsh labour, Deuteronomy 26:6. While in Egypt they cried out to the God of their ancestors, and He heard their voice and saw their misery, toil and oppression, Deuteronomy 26:7. And so, God delivered them by His mighty hand with signs and wonders, Deuteronomy 26:8 / Deuteronomy 4:34.
It was God who brought Israel to this place and gave them this land, a land flowing with milk and honey, Deuteronomy 26:9, and now they bring the firstfruits of the soil that God have given them, Deuteronomy 26:10.
They are to place the basket before God and bow down before Him, Deuteronomy 26:10. The offering of the first fruits of Canaan upon entry of the land was to be considered an offering of thanksgiving for all that the Lord had done for them, Deuteronomy 26:11.
Clarke, in his commentary, says the following.
‘God intends that his followers shall be happy; that they shall eat their bread with gladness and singleness of heart, praising him. Those who eat their meat grudgingly, under the pretence of their unworthiness, profane God’s bounties and shall have no thanks for their voluntary humility.’
After the ceremonies of bringing in the first fruits, they were to join in a fellowship meal with the Levites and foreigners who had joined themselves to Israel, Deuteronomy 26:11. These foreigners were those who were converted to the God of Israel and subsequently lived according to His laws.
In the first and second years, the tithes were to be used for the feasts, Deuteronomy 14:22-28.
Barnes, in his commentary, says the following.
‘A strict fulfilment of the onerous and complicated tithe obligations was a leading part of the righteousness of the Pharisees, Matthew 23:23.’
The year of tithing would be every third year and it was during this time that Israel were to offer their tithes to the Levites, foreigners, fatherless, and widows so that they may be sustained, Deuteronomy 26:12 / Deuteronomy 14:28-29.
The worshiper must then proclaim before the Lord at the tabernacle that they had fulfilled the duties of the tithe, Deuteronomy 26:13 / Deuteronomy 14:23 / Deuteronomy 15:20. They also must declare that they haven’t eaten any of the sacred portion while they were in mourning, nor have they removed any of it while they were unclean, nor have they offered any of it to the dead, Deuteronomy 26:14.
Barnes, in his commentary, says the following.
‘The reference is not so much to the superstitious custom of placing food on or in tombs as to the funeral expenses, and more especially the usual feast for the mourners, Jeremiah 16:7 / Ezekiel 24:17 / Hosea 9:4. The dedicated things were to be employed in glad and holy feasting, not therefore for funeral banquets; for death and all associated with it was regarded as unclean.’
Clarke, in his commentary, says the following.
‘From 1 Corinthians 10:27-28, we learn that it was customary to offer that flesh to idols which was afterwards sold publicly in the shambles; probably the blood was poured out before the idol in imitation of the sacrifices offered to the true God. Perhaps the text here alludes to a similar custom.’
They must declare that they have obeyed God and done everything you commanded me, Deuteronomy 26:14. Having performed the law of God the people may ask Him to ‘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’, Deuteronomy 26:15.
Tithes were for the purpose of fully supporting the priests and Levites, Numbers 18:21-32. Since the priests and Levites functioned on behalf of the people to serve the spiritual needs of the people and to maintain their focus on God, God instituted that they are fully supported on behalf of Israel. Israel were to dwell with God in all good conscience in relation to keeping His laws.
Some religious groups require their members to tithe. Among our brethren, you may have heard someone say, ‘if the Jews were required to give a tenth, then Christians should give no less than a tenth because we live under a better covenant.’
This raises the question are Christians required to give a tenth today? The first case of giving a tenth in the Bible was Abraham who gave a tenth of the spoils of war to Melchizedek, Genesis 14:20. Jacob vowed a tenth, Genesis 28:20-22. The Bible gives no hint as to when or to whom he gave his tenth.
After Moses received the law, the people were required to give a tenth in order to support the Levites. The Levites in turn gave a tenth to support the priests who were descendants of Aaron who was also a Levites, Numbers 18:21-24 / Numbers 18:28
At the time of the conquest, the Levites received no tribal inheritance but were given forty-eight cities with their pastures to live in. They were caretakers of the Tabernacle and later the Temple and assisted the priests. In addition, they served as teachers and even judges.
The tithe, which the other tribes paid, was the means of support for the Levites. Israel was a ‘Theocracy’, that is, a nation ruled by God. The tithe was a form of income tax, which supported their theocracy. At times Israel failed in their tithing. For example, Malachi severely rebuked them for not bringing the ‘whole tithe into the storehouse,’ Malachi 3:8-12.
He says they had robbed the Lord in their failure to bring in their tithe. In other words, they were cheating on their income tax. The above Malachi passage is a favourite passage for those who want to bind tithing upon people today but what they are doing is not robbing God but robbing those who feel they need to tithe.
Ask yourself, to whom was Malachi written? It was written to Old Testament Israel NOT Christians. So, using these verses to make people tithe today is going beyond what is written, 1 Corinthians 4:6.
The Hebrew writer says, ‘now the law requires the descendants of Levi who become priests to collect a tenth from the people—that is, from their fellow Israelites—even though they also are descended from Abraham,’ Hebrews 7:5.
We are not Jews and the ‘pastor’ is not a son of Levi. Ask your ‘pastor’ if he tithes and get him to prove it. I doubt very much if he will. We are not under the Law anymore, Galatians 5:4. Tithing was required until after the death of Christ, which ended the old law regarding the Levites, and inaugurated the new covenant, Hebrews 9:15-17.
Today Christians pay taxes to the state, that is, civil government, which has replaced Israel’s theocracy, Romans 13:6-7. When it comes to the church and the giving of the members the sky is the limit. We are not required to give a fixed specific amount but according to how much we figure we have prospered. Nowhere does the New Testament require Christians to tithe. It is a matter between each individual or couple and God.
It is to be according to how we think we have been prospered. Our giving takes place on the first day of the week, 1 Corinthians 16:2. This means the amount will vary with each individual. Giving should be planned ahead of time and not as an afterthought, 2 Corinthians 9:7. It should not be done grudgingly but cheerfully, 2 Corinthians 9:5 / 2 Corinthians 9:7.
As we give we should keep in mind that we reap in proportion to what we sow, 2 Corinthians 9:6, and that ultimately, we must give an account of our deeds, Romans 14:12.
Sometimes an emergency may arise or some special cause may present an opportunity that causes us to want to give in addition to our regular giving. This might occur at a time other than the first day of the week. Now, remember that 1 Corinthians 16:2, isn’t used as our authority for giving each week, the real authority for giving is found in Acts, ‘they devoted themselves to the apostles’ teaching and to fellowship, to the breaking of bread and to prayer,’ Acts 2:42.
The word fellowship is ‘koinonia’ in Greek and carries with it the idea of giving and receiving. This is what the very first Christians practised as they shared what they had with each other as the need arose.
Is it a collection or an offering? The first time the word ‘worship’ is used in the Old Testament is in Genesis 22, when Abraham was about to offer Isaac up to the Lord on a mountain and says to his servants, ‘I’m going go up to that mountain and worship God,’ Genesis 22:5.
And the first time the word ‘worship’ is used in the New Testament is in Matthew 2, when wise men bring gold and incense and myrrh and they lay it at the feet of the baby and they kneel and they worship him, Matthew 2:2. And we are introduced in the Old Testament and the New Testament to this very important truth and that is the worship of God, is bringing your very best to God and laying it at his feet to honour and praise him.
A collection is when you go and do everything you want to do, you take care of all your passions and desires and if there is anything left over you give it to the Lord, that’s a collection. An offering is when you take the very best and you honour God with the firstfruits and you say, “God, you’re first in my life, I’m going to bow down and lay this at your feet, this is my best treasure and it’s for your glory.”
Here Moses concludes the conditions of the covenant that God made with Israel. By setting out the terms and conditions of the covenant before they entered Canaan, they would have no excuse for breaking any of God’s laws. Israel were to keep and do all that God commanded ‘with all your heart and with all your soul,’ Deuteronomy 26:16. By doing this, they would demonstrate their love for God, 1 Samuel 15:22-23 / Joel 2:12-14 / Matthew 22:37-38 /
John 14:15.
Israel declared that the LORD is their God and that they will walk in obedience to Him, that they will keep His decrees, commands and laws and that they will listen to him, Deuteronomy 26:17. Since Israel accepted the promises of the covenant, then they also accepted the conditions of the covenant, Exodus 20:3 / Exodus 19:8 / Exodus 20:18-20 / Exodus 24:7 / Joshua 24:14-25.
Israel belonged to God and they were His treasured possession because He had redeemed them from the bondage of Egypt, Deuteronomy 26:18 / Deuteronomy 7:6-9. As God’s possession Israel would be exalted to be high above all nations, in praise, name, and honour, Deuteronomy 26:19 / 1 Peter 5:4-6. As Israel honoured God through their holiness, He would bless them and all nations would see their greatness with the help of the Lord, Deuteronomy 26:19 / Proverbs 14:34.
These words end the legal matters of the covenant and so, in the remaining chapters, Moses encourages Israel to keep the covenant.