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Deuteronomy 12:6

Albert Barnes
Notes on the Whole Bible

Some have objected that this command cannot possibly have been ever carried out, at all events until in later (lays the territory which owned obedience to it was narrowed to the little kingdom of Judah. But in these and in other precepts Moses doubtless takes much for granted. He is here, as elsewhere, regulating and defining more precisely institutions which had long been in existence, as to many details of which custom superseded the necessity of specific enactment. No doubt the people well understood what Maimonides expressly tells us in reference to the matter, namely, that where immediate payment could not be made, the debt to God was to be reserved until the next great Feast, and then duly discharged. The thing especially to be observed was that no kind of sacrifice was to be offered except at the sacred spot fixed by God for its acceptance.

Matthew Henry
Concise Bible Commentary
The command to bring ALL the sacrifices to the door of the tabernacle, was now explained with reference to the promised land. As to moral service, then, as now, men might pray and worship every where, as they did in their synagogues. The place which God would choose, is said to be the place where he would put his name. It was to be his habitation, where, as King of Israel, he would be found by all who reverently sought him. Now, under the gospel, we have no temple or altar that sanctifies the gift but Christ only: and as to the places of worship, the prophets foretold that in every place the spiritual incense should be offered, Mal 1:11. Our Saviour declared, that those are accepted as true worshippers, who worship God in sincerity and truth, without regard either to this mountain or Jerusalem, Joh 4:21. And a devout Israelite might honour God, keep up communion with him, and obtain mercy from him, though he had no opportunity of bringing a sacrifice to his altar. Work for God should be done with holy joy and cheerfulness. Even children and servants must rejoice before God; the services of religion are to be a pleasure, and not a task or drudgery. It is the duty of people to be kind to their ministers, who teach them well, and set them good examples. As long as we live, we need their assistance, till we come to that world where ordinances will not be needed. Whether we eat or drink, or whatever we do, we are commanded to do all to the glory of God. And we must do all in the name of the Lord Jesus Christ, giving thanks to the Father through him. They must not even inquire into the modes and forms of idolatrous worship. What good would it do them to know those depths of Satan? And our inward satisfaction will be more and more, as we abound in love and good works, which spring from faith and the in-dwelling Spirit of Christ.
Ellen G. White
Testimonies for the Church, vol. 4, 467

According to the amount bestowed will be the amount required. The larger the capital entrusted, the more valuable is the gift which God requires to be returned to Him. If a Christian has ten or twenty thousand dollars, God's claims are imperative upon him, not only to give his proportion according to the tithing system, but to present his sin offerings and thank offerings to God. The Levitical dispensation was distinguished in a remarkable manner by the sanctification of property. When we speak of the tithe as the standard of the Jewish contributions to religious purposes, we do not speak understandingly. The Lord kept His claims paramount, and in almost every article they were reminded of the Giver by being required to make returns to Him. They were required to pay a ransom for their firstborn son, for the first fruits of their flocks, and for the first gathering of the harvest. They were required to leave the corners of their harvest fields for the destitute. Whatever dropped from their hands in reaping was left for the poor, and once in every seven years their lands were allowed to produce spontaneously for the needy. Then there were the sacrificial offerings, the trespass offerings, the sin offerings, and the remission of all debts every seventh year. There were also numerous expenses for hospitalities and gifts to the poor, and there were assessments upon their property. 4T 467.1

At stated periods, in order to preserve the integrity of the law, the people were interviewed as to whether they had faithfully performed their vows or not. A conscientious few made returns to God of about one third of all their income for the benefit of religious interests and for the poor. These exactions were not from a particular class of the people, but from all, the requirement being proportioned according to the amount possessed. Besides all these systematic and regular donations there were special objects calling for freewill offerings, such as the tabernacle built in the wilderness and the temple erected at Jerusalem. These drafts were made by God upon the people for their own good, as well as to sustain His service. 4T 467.2

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