You must be sure to set aside a tenth of all the produce brought forth each year from your fields. And you are to eat a tenth of your grain, new wine, and oil, and the firstborn of your herds and flocks, in the presence of the LORD your God at the place He will choose as a dwelling for His Name, so that you may learn to fear the LORD your God always. But if the distance is too great for you to carry that with which the LORD your God has blessed you, because the place where the LORD your God will choose to put His Name is too far away, then exchange it for money, take the money in your hand, and go to the place the LORD your God will choose. Then you may spend the money on anything you desire: cattle, sheep, wine, strong drink, or anything you wish. You are to feast there in the presence of the LORD your God and rejoice with your household. And do not neglect the Levite within your gates, since he has no portion or inheritance among you. At the end of every three years, bring a tenth of all your produce for that year and lay it up within your gates. Then the Levite (because he has no portion or inheritance among you), the foreigner, the fatherless, and the widow within your gates may come and eat and be satisfied. And the LORD your God will bless you in all the work of your hands.
Thus any tithe from the land, whether from the seed of the land or the fruit of the trees, belongs to the LORD; it is holy to the LORD.
Significance
Leviticus 27:30 declares "any tithe (מַעֲשַׂר, ma'aser) from the land, whether from the seed of the land or the fruit of the trees, belongs to the LORD; it is holy to the LORD." Deuteronomy 14:22-29 expands this into a detailed tithing system for settled life: an annual tithe consumed at the central sanctuary as a communal meal, with provisions for converting the tithe to money if the distance is too great, and a third-year tithe stored locally for the Levite, foreigner, orphan, and widow. The Deuteronomic version transforms the Levitical tithe from a simple declaration of divine ownership into a comprehensive social welfare system, adding the celebratory and charitable dimensions absent from Leviticus's brief statement.
Found via
Treasury of Scripture Knowledge
Reference Type
Allusion
Connection Method(s)
Redemptive-Historical Progression — the holy-to-the-LORD tithe of Leviticus 27:30 progresses into Deuteronomy's full system — sanctuary meal, monetary conversion for distance, third-year storage for the vulnerable — divine ownership of the tenth advanced into the celebratory and charitable order of life in the inheritance.
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