Leviticus 27:34

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

This verse closes Leviticus by sealing the preceding laws on redemption and tithing as commandments the Lord gave through Moses for Israel at Mount Sinai. God was their author and Moses was His mouthpiece, delivering a law distinct from the Ten Commandments and dealing with ceremonies and things set apart for His service. The commandments it seals declare that all the tithe of the land and the tenth of herd and flock passing under the rod is the Lord's and holy to Him, to be given without choosing good or bad or changing it. That tithe is the tenth of income and increase returned to the Lord as His appointed plan for supporting His work, His workers and the ministry, given wholly to Levi as their inheritance for tabernacle service because they could not accumulate property or attend to finances. Tithing did not begin with the Jews and is not obsolete, having been practiced by Abraham and Jacob and enjoined by the Saviour, and it remains binding on God's people today as a test of obedience until the close of probation, belonging to the Lord alone and not to civil government for the support of His last message.

Setting and Authorship

These are the commandments which the Lord commanded Moses for the children of Israel in Mount Sinai, and they close the chapter and identify all the preceding laws in it as given at Sinai. The commands so sealed include those concerning redemption and tithing, and they present the law of tithing and require Israel to give a tenth of its increase. The section thus closed concerns things set apart for God's service, including what supports His servants and service.

God was the author of this law and Moses delivered it as His mouthpiece. It was distinct from the Ten Commandments and concerned ceremonies.

The verse means the law in Leviticus was given through Moses, which proves Moses wrote the Pentateuch. It is one of fifty-six statements in Leviticus saying or implying the law was given through Moses. It belongs to the pattern in which every chapter but one from the eleventh to the twenty-seventh begins with the Lord speaking to Moses.

The chapter the verse closes records laws concerning redemption and tithing. It includes rules for redeeming a person included in a special vow, with the priest setting the value. Such a person was not offered as a burnt offering. It distinguishes clean animals accepted for sacrifice from people and unclean animals, which were to be redeemed. Its law of tithing shows how a practice already known to Abraham and Jacob was carried out in Israel.

Tithing Teaching and Application

The commandments sealed by this verse declare that all the tithe of the land, whether of seed or of fruit, and the tenth of herd and flock that passes under the rod, is the Lord's and is holy unto the Lord, to be given without choosing between good or bad and without changing or redeeming it. The tithe is the tenth of one's income and increase to be returned to the Lord. It is God's plan for supporting His work, His workers, and the ministry. Israel was required to give a tenth of its increase.

Being the Lord's, the tithe is for the Lord to direct, and for the period of Levi's appointed service it was wholly given to Levi as their inheritance in Israel for the service of the tabernacle of the congregation, besides many special offerings. This was because Levi faithfully performed its assigned sanctuary work and could not accumulate property or give attention to finances, so the other tribes were required to turn over the Lord's share of their income to Levi. Tithing was not Jewish and is not obsolete, for it was practiced by Abraham and Jacob before the Jews existed, and the law of tithing here shows how that practice already known to them was carried out in Israel. It was paid for the support of the Lord's workers many years before the Levites lived, it was enjoined by the Saviour, and the Lord claims tithes and offerings for the support of His cause under every dispensation during all probationary time through the Christian dispensation.

The tithe command given at Sinai remains a test of obedience to see if people are ready for the immortal state, still binding on God's people today as the children of Israel until the close of probation. It was never removed or released without a Thus saith the Lord, so neglect of it leaves people without excuse. The chapter concerns things set apart for God's service, including what supports His servants and service. The tithe belongs to the Lord and is not subject to claims by civil government. The requirement applies to support the work of sharing the last merciful message, and God's people are not required to give less when time is short.