Leviticus
Chapter 27

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1 And the LORD spake unto Moses, saying,

2 Speak unto the children of Israel, and say unto them, When a man shall make a singular vow, the persons shall be for the LORD by thy estimation.

3 And thy estimation shall be of the male from twenty years old even unto sixty years old, even thy estimation shall be fifty shekels of silver, after the shekel of the sanctuary.

4 And if it be a female, then thy estimation shall be thirty shekels.

5 And if it be from five years old even unto twenty years old, then thy estimation shall be of the male twenty shekels, and for the female ten shekels.

6 And if it be from a month old even unto five years old, then thy estimation shall be of the male five shekels of silver, and for the female thy estimation shall be three shekels of silver.

7 And if it be from sixty years old and above; if it be a male, then thy estimation shall be fifteen shekels, and for the female ten shekels.

8 But if he be poorer than thy estimation, then he shall present himself before the priest, and the priest shall value him; according to his ability that vowed shall the priest value him.

9 And if it be a beast, whereof men bring an offering unto the LORD, all that any man giveth of such unto the LORD shall be holy.

10 He shall not alter it, nor change it, a good for a bad, or a bad for a good: and if he shall at all change beast for beast, then it and the exchange thereof shall be holy.

11 And if it be any unclean beast, of which they do not offer a sacrifice unto the LORD, then he shall present the beast before the priest:

12 And the priest shall value it, whether it be good or bad: as thou valuest it, who art the priest, so shall it be.

13 But if he will at all redeem it, then he shall add a fifth part thereof unto thy estimation.

14 And when a man shall sanctify his house to be holy unto the LORD, then the priest shall estimate it, whether it be good or bad: as the priest shall estimate it, so shall it stand.

15 And if he that sanctified it will redeem his house, then he shall add the fifth part of the money of thy estimation unto it, and it shall be his.

16 And if a man shall sanctify unto the LORD some part of a field of his possession, then thy estimation shall be according to the seed thereof: an homer of barley seed shall be valued at fifty shekels of silver.

17 If he sanctify his field from the year of jubile, according to thy estimation it shall stand.

18 But if he sanctify his field after the jubile, then the priest shall reckon unto him the money according to the years that remain, even unto the year of the jubile, and it shall be abated from thy estimation.

19 And if he that sanctified the field will in any wise redeem it, then he shall add the fifth part of the money of thy estimation unto it, and it shall be assured to him.

20 And if he will not redeem the field, or if he have sold the field to another man, it shall not be redeemed any more.

21 But the field, when it goeth out in the jubile, shall be holy unto the LORD, as a field devoted; the possession thereof shall be the priest's.

22 And if a man sanctify unto the LORD a field which he hath bought, which is not of the fields of his possession;

23 Then the priest shall reckon unto him the worth of thy estimation, even unto the year of the jubile: and he shall give thine estimation in that day, as a holy thing unto the LORD.

24 In the year of the jubile the field shall return unto him of whom it was bought, even to him to whom the possession of the land did belong.

25 And all thy estimations shall be according to the shekel of the sanctuary: twenty gerahs shall be the shekel.

26 Only the firstling of the beasts, which should be the LORD'S firstling, no man shall sanctify it; whether it be ox, or sheep: it is the LORD'S.

27 And if it be of an unclean beast, then he shall redeem it according to thine estimation, and shall add a fifth part of it thereto: or if it be not redeemed, then it shall be sold according to thy estimation.

28 Notwithstanding no devoted thing, that a man shall devote unto the LORD of all that he hath, both of man and beast, and of the field of his possession, shall be sold or redeemed: every devoted thing is most holy unto the LORD.

29 None devoted, which shall be devoted of men, shall be redeemed; but shall surely be put to death.

30 And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the LORD'S: it is holy unto the LORD.

31 And if a man will at all redeem ought of his tithes, he shall add thereto the fifth part thereof.

32 And concerning the tithe of the herd, or of the flock, even of whatsoever passeth under the rod, the tenth shall be holy unto the LORD.

33 He shall not search whether it be good or bad, neither shall he change it: and if he change it at all, then both it and the change thereof shall be holy; it shall not be redeemed.

34 These are the commandments, which the LORD commanded Moses for the children of Israel in mount Sinai.

Commentary for Leviticus 27

The law concerning vows, Of persons and animals. (1-13) Vows concerning houses and land. (14-25) Devoted things not to be redeemed. (26-33) Conclusion. (34)1-13 Zeal for the service of God disposed the Israelites, on some occasions, to dedicate themselves or their children to the service of the Lord, in his house for life. Some persons who thus dedicated themselves might be employed as assistants; in general they were to be redeemed for a value. It is good to be zealously affected and liberally disposed for the Lord's service; but the matter should be well weighed, and prudence should direct as to what we do; else rash vows and hesitation in doing them will dishonour God, and trouble our own minds.

14-25 Our houses, lands, cattle, and all our substance, must be used to the glory of God. It is acceptable to him that a portion be given to support his worship, and to promote his cause. But God would not approve such a degree of zeal as ruined a man's family.

26-33 Things or persons devoted, are distinguished from things or persons that were only sanctified. Devoted things were most holy to the Lord, and could neither be taken back nor applied to other purposes. Whatever productions they had the benefit, God must be honoured with the tenth of, if it could be applied. Thus they acknowledge God to be the Owner of their land, the Giver of its fruits, and themselves to be his tenants, and dependants upon him. Thus they gave him thanks for the plenty they enjoyed, and besought his favour in the continuance of it. We are taught to honour the Lord with our substance.

34 The last verse seems to have reference to this whole book. Many of the precepts in it are moral, and always binding; others are ceremonial, and peculiar to the Jewish nation; yet they have a spiritual meaning, and so teach us; for unto us, by these institutions, is the gospel preached, as well as unto them, #Heb 4:2|. The doctrine of reconciliation to God by a Mediator, is not clouded with the smoke of burning sacrifice, but cleared by the knowledge of Christ and him crucified. We are under the sweet and easy institutions of the gospel, which pronounces those true worshippers, who worship the Father in spirit and truth, by Christ only, and in his name. Yet, let us not think, because we are not tied to the ceremonial rites and oblations, that a little care, time, and expense, will serve to honour God with. Having boldness to enter into the holiest by the blood of Jesus, let us draw near with a true heart, and in full assurance of faith, worshipping God with the more cheerfulness and humble confidence, still saying, BLESSED BE GOD FOR JESUS CHRIST.

Commentary by Matthew Henry, 1710.

Discussion for Leviticus 27

  • Linus udo
    leviticous chpt 27 , verse 5 ,touch most of the people ,this simple explain that what God has for u are bigger than ,what we are fighting for ,unknown , read more and
  • Irene123
    Tithing is not 'limited' to the O.T.; Matt. 23:23. Even tho' the 4 Gospels are still the O.T. age (Jesus hadn't died yet, ascended and sent the Holy Ghost as per Acts2:38). The testator has to die before his 'will' can be enacted. The N.T. was Jesus will. Jesus teachings in the O.T. Gospels were for the N.T; just as our 1st grade learning is for our H.S. graduation. O.T. to Jesus' teachings to N.T
  • Irene123
    Tithing: One cannot judge their church on what it does with the tithe. Because, even if they give out yearly printed documents on what they have done - there's no way to know if that is what was done. The only criteria for judging the truth of a church is - Acts 2:38. This was the very beginning of Jesus' church. Very few 'churches' baptize in the name of Jesus.
  • Dominic
    tithing is limited to the old testament.read carefully.the jews tithed twice a year when they harvested their crops.they never tithed money.they gave free will offerings to support the temple if they had it.the crops they tithed were for the priest and the poor people in the synagogue.when JESUS came he changed all the rules.
    Luke 12:33,matthew 19;21.
  • Charlene Robinson
    As I continue my study on tithing I have made up my mind that my tenth is render unto God and if the church does not do what God has set fouth for the church to do with the tithe that I pay then I pray that God would deal with the church.
  • Andy
    Galatians 2:16-17. Is really the answer, Are you still sinning? Christ is not the minister of sin, and your burden to pay tithes will not atone for it.
  • Mark
    Nita, if you 're having issues with your current church in regards to leadership, then I would suggest finding another church which you can support. The tithe is important as it reflects your trust in the Lord for all you have and are. Sadly, some people look for a 'loophole ' to avoid paying their tithe by presenting examples such as you have. Ask the Lord for direction in finding a new church home or if He wants you to stay where you 're at.
  • I am trying to learn more about tithing, i 'm finding the church we tithe to has some serious compromising in leadership. should i not be concerned about where i tithe and what its used for as long as it is a church? please help me underestand.

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Bible Trivia

During the time of Moses, how much was the Tithe of the Herd?
  • 0.5
  • 0.1
  • No Such Thing
  • 0.25