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Leviticus 27:30

Adam Clarke
Bible Commentary

All the tithe of the land - This God claims as his own; and it is spoken of here as being a point perfectly settled, and concerning which there was neither doubt nor difficulty. See my view of this subject Genesis 28:22; (note), to which I do not see the necessity of adding any thing.

Matthew Henry
Concise Bible Commentary
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.
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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Ellen G. White
The Acts of the Apostles, 336

The apostle here referred to the Lord's plan for the maintenance of the priests who ministered in the temple. Those who were set apart to this holy office were supported by their brethren, to whom they ministered spiritual blessings. “Verily they that are of the sons of Levi, who receive the office of the priesthood, have a commandment to take tithes of the people according to the law.” Hebrews 7:5. The tribe of Levi was chosen by the Lord for the sacred offices pertaining to the temple and the priesthood. Of the priest it was said, “The Lord thy God hath chosen him ... to stand to minister in the name of the Lord.” (Deuteronomy 18:5.) One tenth of all the increase was claimed by the Lord as His own, and to withhold the tithe was regarded by Him as robbery. AA 336.1

It was to this plan for the support of the ministry that Paul referred when he said, “Even so hath the Lord ordained that they which preach the gospel should live of the gospel.” And later, in writing to Timothy, the apostle said, “The laborer is worthy of his reward.” 1 Timothy 5:18. AA 336.2

The payment of the tithe was but a part of God's plan for the support of His service. Numerous gifts and offerings were divinely specified. Under the Jewish system the people were taught to cherish a spirit of liberality both in sustaining the cause of God and in supplying the wants of the needy. For special occasions there were freewill offerings. At the harvest and the vintage, the first fruits of the field—corn, wine, and oil—were consecrated as an offering to the Lord. The gleanings and the corners of the field were reserved for the poor. The first fruits of the wool when the sheep were shorn, of the grain when the wheat was threshed, were set apart for God. So also were the first-born of all animals, and a redemption price was paid for the first-born son. The first fruits were to be presented before the Lord at the sanctuary and were then devoted to the use of the priests. AA 336.3

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Ellen G. White
Christ's Object Lessons, 300

These exercises drive back the power of Satan. They expel the spirit of murmuring and complaint, and the tempter loses ground. They cultivate those attributes of character which will fit the dwellers on earth for the heavenly mansions. COL 300.1

Such a testimony will have an influence upon others. No more effective means can be employed for winning souls to Christ. COL 300.2

We are to praise God by tangible service, by doing all in our power to advance the glory of His name. God imparts His gifts to us that we also may give, and thus make known His character to the world. Under the Jewish economy, gifts and offerings formed an essential part of God's worship. The Israelites were taught to devote a tithe of all their income to the service of the sanctuary. Besides this they were to bring sin offerings, free-will gifts, and offerings of gratitude. These were the means for supporting the ministry of the gospel for that time. God expects no less from us than He expected from His people anciently. The great work for the salvation of souls must be carried forward. In the tithe, with gifts and offerings, He has made provision for this work. Thus He intends that the ministry of the gospel shall be sustained. He claims the tithe as His own, and it should ever be regarded as a sacred reserve, to be placed in His treasury for the benefit of His cause. He asks also for our free-will gifts and offerings of gratitude. All are to be devoted to the sending of the gospel unto the uttermost parts of the earth. COL 300.3

Service to God includes personal ministry. By personal effort we are to co-operate with Him for the saving of the world. Christ's commission, “Go ye into all the world, and preach the gospel to every creature,” is spoken to every one of His followers. (Mark 16:15.) All who are ordained unto the life of Christ are ordained to work for the salvation of their fellow men. Their hearts will throb in unison with the heart of Christ. The same longing for souls that He has felt will be manifest in them. Not all can fill the same place in the work, but there is a place and a work for all. COL 300.4

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Ellen G. White
Counsels on Stewardship, 66-7

It was by the Lord Jesus Christ Himself, who gave His life for the life of the world, that this plan for systematic giving was devised. He who left the royal courts, who laid aside His honor as Commander of the heavenly hosts, who clothed His divinity with humanity in order to uplift the fallen race; He who for our sake became poor that we through His poverty might be rich, has spoken to men, and in His wisdom has told them His own plan for sustaining those who bear His message to the world.—The Review and Herald, February 4, 1902. CS 66.1

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Ellen G. White
Education, 44

Were the principles of God's laws regarding the distribution of property carried out in the world today, how different would be the condition of the people! An observance of these principles would prevent the terrible evils that in all ages have resulted from the oppression of the poor by the rich and the hatred of the rich by the poor. While it might hinder the amassing of great wealth, it would tend to prevent the ignorance and degradation of tens of thousands whose ill-paid servitude is required for the building up of these colossal fortunes. It would aid in bringing a peaceful solution of problems that now threaten to fill the world with anarchy and bloodshed. Ed 44.1

The consecration to God of a tithe of all increase, whether of the orchard and harvest field, the flocks and herds, or the labor of brain or hand, the devotion of a second tithe for the relief of the poor and other benevolent uses, tended to keep fresh before the people the truth of God's ownership of all, and of their opportunity to be channels of His blessings. It was a training adapted to kill out all narrowing selfishness, and to cultivate breadth and nobility of character. Ed 44.2

A knowledge of God, fellowship with Him in study and in labor, likeness to Him in character, were to be the source, the means, and the aim of Israel's education—the education imparted by God to the parents, and by them to be given to their children. Ed 44.3

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