Deuteronomy 26 – Presenting Firstfruits and Tithes

A. Instruction for bringing the firstfruits and tithes.

1. (1-4) Bringing the firstfruits to the priest.

“And it shall be, when you come into the land which the LORD your God is giving you as an inheritance, and you possess it and dwell in it, that you shall take some of the first of all the produce of the ground, which you shall bring from your land that the LORD your God is giving you, and put it in a basket and go to the place where the LORD your God chooses to make His name abide. And you shall go to the one who is priest in those days, and say to him, ‘I declare today to the LORD your God that I have come to the country which the LORD swore to our fathers to give us.’

“Then the priest shall take the basket out of your hand and set it down before the altar of the LORD your God.

a. When you come into the land: The sermons of Deuteronomy were presented by Moses to Israel as they camped on the plains of Moab (Deuteronomy 1:1, 1:5), near where they would cross the Jordan River. Though there were formidable obstacles (such as a flood-swollen Jordan and the mighty armies of Canaanites), God still assured them that they would come into the land. These were commands for Israel as they would possess and dwell in Canaan.

b. Some of the first of all the produce of the ground: Numbers 18:12 instructed Israel to regularly bring the first of their harvest as a sacrifice to the priests. Yet the firstfruits described here seem to be a special offering of firstfruits, from the first of the harvest that they would gain in the Promised Land.

c. Set it down before the altar of the LORD your God: The giving of firstfruits honored the LORD, because it gave priority to honoring God with the harvest He had graciously provided.

i. “The point is made that it was Yahweh who had given the increase to his people. By inference, therefore, it was not Baal.” (Thompson)

2. (5-10) The words of thanks and praise at the giving of firstfruits.

And you shall answer and say before the LORD your God: ‘My father was a Syrian, about to perish, and he went down to Egypt and dwelt there, few in number; and there he became a nation, great, mighty, and populous. But the Egyptians mistreated us, afflicted us, and laid hard bondage on us. Then we cried out to the LORD God of our fathers, and the LORD heard our voice and looked on our affliction and our labor and our oppression. So the LORD brought us out of Egypt with a mighty hand and with an outstretched arm, with great terror and with signs and wonders. He has brought us to this place and has given us this land, “a land flowing with milk and honey”; and now, behold, I have brought the firstfruits of the land which you, O LORD, have given me.’

“Then you shall set it before the LORD your God, and worship before the LORD your God.

a. And you shall answer and say before the LORD your God: This wonderful confession of thanks marked the history of Israel from the time of Jacob and his family in the land of Canaan, to the family’s going down into Egypt, continuing to the eventual deliverance from Egypt, wilderness journey, and entrance to the Promised Land.

i. “They were commanded to remember and publicly acknowledge their former degradation and wretchedness, that they might be ever kept humble and dependent; and they must bring their offering as a public acknowledgment to God that it was by his mercy their state was changed, and by his bounty their comforts were continued.” (Clarke)

ii. My father was a Syrian: “It is pretty evident, from the text, that by a Syrian we are to understand Jacob, so called from his long residence in Syria with his father-in-law Laban. And his being ready to perish may signify the hard usage and severe labour he had in Laban’s service, by which, as his health was much impaired, so his life might have often been in imminent danger.” (Clarke)

b. He went down to Egypt and dwelt there: The King James Version translates this phrase as he went down into Egypt, and sojourned there. The thought was that Israel’s 400 years in Egypt are described as only a sojourn or a brief visit. In the course of God’s eternal plan, the time was nothing more than a sojourn.

i. It is possible for a believer to focus so much on their time of trial or misery that they come to think that it defines their whole life. In contrast, God saw Israel’s experience in Egypt as a sojourn.

c. Few in number; and there he became a nation, great, mighty, and populous: This was the major reason that God sent Jacob and his family to Egypt. When they lived in Canaan, they risked assimilation with the wicked, pagan peoples around them. To prevent this, and to allow the nation to grow, God sent them down to Egypt. At that time Egypt was a racist, separated society, and there would not be much intermarriage with Israel. Therefore, though they went to Egypt few in number, over time they became a nation, great, mighty, and populous without assimilation with Egypt.

d. And now, behold, I have brought the firstfruits of the land: This initial giving of firstfruits when Israel came into the Promised Land was an appropriate way to give thanks to Yahweh. This giving, and all giving done with the right heart, is a proper way to worship before the LORD your God.

i. “The peace and stability that would permit the inauguration of regular agricultural patterns would be irrefutable evidence that the Lord had indeed accomplished his word to the fathers. In recognition of this and in tribute to the Lord’s electing and saving grace, the farmer would come to proffer the firstfruits of his fields.” (Merrill)

ii. “The case of the ten lepers that were cleansed, of whom only one returned to give God thanks, is an awful lesson. How many are continually living on the bounty of God, who feel no gratitude for his mercies! Reader, is this thy state? If so, then expect the just God to curse thy blessings.” (Clarke)

3. (11) So you shall rejoice.

So you shall rejoice in every good thing which the LORD your God has given to you and your house, you and the Levite and the stranger who is among you.

a. Rejoice in every good thing which the LORD your God has given to you: When God’s people receive from the LORD, and they give back to Him, it should make them rejoice. This is the proper response of a creature to their Creator, who supplies all good things.

b. You and the Levite and the stranger: Israel’s joyful gratitude should also lead them to generosity with others. These would include those who served them spiritually (the Levite) and the foreigners among them (the stranger).

i. “They were to take care to share God’s bounties among all those who were dependent on them. The Levite has no inheritance, let him rejoice with thee. The stranger has no home, let him feel thee to be his friend and his father.” (Clarke)

4. (12-15) The prayer for the giving of the tithe.

“When you have finished laying aside all the tithe of your increase in the third year—the year of tithing—and have given it to the Levite, the stranger, the fatherless, and the widow, so that they may eat within your gates and be filled, then you shall say before the LORD your God: ‘I have removed the holy tithe from my house, and also have given them to the Levite, the stranger, the fatherless, and the widow, according to all Your commandments which You have commanded me; I have not transgressed Your commandments, nor have I forgotten them. I have not eaten any of it when in mourning, nor have I removed any of it for an unclean use, nor given any of it for the dead. I have obeyed the voice of the LORD my God, and have done according to all that You have commanded me. Look down from Your holy habitation, from heaven, and bless Your people Israel and the land which You have given us, just as You swore to our fathers, “a land flowing with milk and honey.”’

a. When you have finished laying aside all the tithe: The tithe was required of Israel every year, but every third year the tithe was given not only to the Levites for their support (Numbers 18:21-24, Deuteronomy 14:28-29) but was also to be shared by the needy. These would normally include the stranger, the fatherless, and the widow. This tithe was not brought to the tabernacle or temple (God’s house); it was given to local Levites for its administration to the needy.

b. Then you shall say: The prayer described here shows the kind of heart God wanted Israel to have as they gave their tithe. God not only wants His people to give, but to give with the right heart.

i. Right giving is done according to God’s word: According to all Your commandments which you have commanded me.

ii. Right giving is done within the context of a whole life of obedience: I have not transgressed Your commandments, nor have I forgotten them. “This is spoken, not by way of Pharisaical boasting or opinion of merit, but public testification of entire obedience.” (Trapp)

iii. I have not eaten any of it…nor have I removed any of it: Right giving genuinely sets aside what is to be given to the LORD. It does not keep what should be surrendered to the LORD’s service.

iv. Nor given any of it for the dead: Right giving is not done superstitiously. “Putting food in a grave with a dead body was a common Egyptian and Canaanite practice, which is most likely what the Israelites were not to emulate.” (Kalland)

v. Look down from Your holy habitation, from heaven, and bless Your people: Right giving is done with the expectation that God will bless in response.

B. Moses’ exhortation to Israel.

1. (16) A call to complete obedience.

“This day the LORD your God commands you to observe these statutes and judgments; therefore you shall be careful to observe them with all your heart and with all your soul.

a. This day the LORD your God commands you to observe these statutes and judgments: Deuteronomy 4:1 began this long section with the words Now, O Israel, listen to the statutes and the judgments which I teach you to observe. From Deuteronomy 4-26, Moses has reminded Israel of God’s commands. Now, in concluding the second of the three sermons recorded in Deuteronomy, Moses exhorted Israel to keep the commands.

b. Therefore you shall be careful to observe them: Sometimes we need to be instructed regarding the law of God; sometimes we need to be reminded regarding the law of God. But most often, we need to be exhorted regarding the law of God. We know what to do, but we need to be encouraged to actually do it.

2. (17) Israel’s proclamation.

Today you have proclaimed the LORD to be your God, and that you will walk in His ways and keep His statutes, His commandments, and His judgments, and that you will obey His voice.

a. Today you have proclaimed the LORD to be your God: This was the first of two things Israel was to proclaim. They were to proclaim their allegiance to Yahweh (the LORD), the covenant God of Israel. They should not recognize any of the pagan deities as true gods, especially the so-called gods of the Canaanites.

b. You will walk in His ways and keep His statutes: Israel was also to proclaim their allegiance to Yahweh by their obedience to Him. Honoring the LORD wasn’t just a matter of religious or ceremonial observance; it should be seen in daily life.

3. (18-19) God’s proclamation.

Also today the LORD has proclaimed you to be His special people, just as He promised you, that you should keep all His commandments, and that He will set you high above all nations which He has made, in praise, in name, and in honor, and that you may be a holy people to the LORD your God, just as He has spoken.”

a. The LORD has proclaimed you to be His special people: The descendants of Abraham, Isaac, and Jacob were truly a special people to God. They were not special in the sense that they were all declared righteous and in right relationship with God, settling their standing with God in this life and life to come. That could come only through their faith in God as individuals, as was true for Abraham (Genesis 15:6, Romans 4:20-25). Israel was a special people in that they had, and continue to have, an important role in God’s unfolding plan of the ages.

i. “It is true that Israel’s selection as a ‘kingdom of priests’ and a ‘holy nation’ carried with it a heavy responsibility. Their faithful discharge of that responsibility would, however, result in the greatest privilege and honor.” (Merrill)

b. He will set you high above all nations: Israel’s obedience to the LORD would be more than rewarded. God promised that He would exalt an obedient Israel and set them superior to other peoples in praise, name, and honor. Yet this would be true only for Israel as they were obedient to their covenant with God.

i. “While Israel regarded God’s word and kept his testimonies, they were the greatest and most respectable of all nations; but when they forsook God and his law, they became the most contemptible. O Britain! even more highly favoured than ancient Israel, learn wisdom by what they have suffered.” (Clarke)

© 2017-2024 The Enduring Word Bible Commentary by David Guzik – ewm@enduringword.com