The Firstfruits and the Tithe

261 Now when you have come into the land which the Lord is giving you for your heritage, and you have made it yours and are living in it; 2 You are to take a part of the first-fruits of the earth, which you get from the land which the Lord your God is giving you, and put it in a basket, and go to the place marked out by the Lord your God, as the resting-place of his name. 3 And you are to come to him who is priest at that time, and say to him, I give witness today before the Lord your God, that I have come into the land which the Lord made an oath to our fathers to give us. 4 Then the priest will take the basket from your hand and put it down in front of the altar of the Lord your God. 5 And these are the words which you will say before the Lord your God: My father was a wandering Aramaean, and he went down with a small number of people into Egypt; there he became a great and strong nation: 6 And the Egyptians were cruel to us, crushing us under a hard yoke: 7 And our cry went up to the Lord, the God of our fathers, and the Lord's ear was open to the voice of our cry, and his eyes took note of our grief and the crushing weight of our work: 8 And the Lord took us out of Egypt with a strong hand and a stretched-out arm, with works of power and signs and wonders: 9 And he has been our guide to this place, and has given us this land, a land flowing with milk and honey. 10 So now, I have come here with the first of the fruits of the earth which you, O Lord, have given me. Then you will put it down before the Lord your God and give him worship: 11 And you will have joy in every good thing which the Lord your God has given to you and to your family; and the Levite, and the man from a strange land who is with you, will take part in your joy.

12 When you have taken out a tenth from the tenth of all your produce in the third year, which is the year when this has to be done, give it to the Levite, and the man from a strange land, and the child without a father, and the widow, so that they may have food in your towns and be full; 13 And say before the Lord your God, I have taken all the holy things out of my house and have given them to the Levite, and the man from a strange land, and him who has no father, and the widow, as you have given me orders: I have kept in mind all your orders, in nothing have I gone against them: 14 No part of these things has been used for food in a time of weeping, or put away when I was unclean, or given for the dead: I have given ear to the voice of the Lord my God, and have done all you have given me orders to do. 15 So, looking down from your holy place in heaven, send your blessing on your people Israel and on the land which you have given us, as you said in your oath to our fathers, a land flowing with milk and honey.

Matthew Henry's Commentary on Deuteronomy 26:1-15

Commentary on Deuteronomy 26:1-11

(Read Deuteronomy 26:1-11)

When God has made good his promises to us, he expects we should own it to the honour of his faithfulness. And our creature comforts are doubly sweet, when we see them flowing from the fountain of the promise. The person who offered his first-fruits, must remember and own the mean origin of that nation, of which he was a member. A Syrian ready to perish was my father. Jacob is here called a Syrian. Their nation in its infancy sojourned in Egypt as strangers, they served there as slaves. They were a poor, despised, oppressed people in Egypt; and though become rich and great, had no reason to be proud, secure, or forgetful of God. He must thankfully acknowledge God's great goodness to Israel. The comfort we have in our own enjoyments, should lead us to be thankful for our share in public peace and plenty; and with present mercies we should bless the Lord for the former mercies we remember, and the further mercies we expect and hope for. He must offer his basket of first-fruits. Whatever good thing God gives us, it is his will that we make the most comfortable use we can of it, tracing the streams to the Fountain of all consolation.

Commentary on Deuteronomy 26:12-15

(Read Deuteronomy 26:12-15)

How should the earth yield its increase, or, if it does, what comfort can we take in it, unless therewith our God gives us his blessing? All this represented the covenant relation between a reconciled God and every true believer, and the privileges and duties belonging to it. We must be watchful, and show that according to the covenant of grace in Christ Jesus, the Lord is our God, and we are his people, waiting in his appointed way for the performance of his gracious promises.