The Firstfruits and the Tithe

261 "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, 2 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. 3 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.' 4 Then the priest shall take the basket out of your hand and set it down before the altar of the Lord your God. 5 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. 6 But the Egyptians mistreated us, afflicted us, and laid hard bondage on us. 7 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. 8 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. 9 He has brought us to this place and has given us this land, "a land flowing with milk and honey"; 10 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. 11 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.

12 "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, 13 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. 14 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. 15 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." '

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.