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Leviticus 27:32

Adam Clarke
Bible Commentary

Whatsoever passeth under the rod - The signification of this verse is well given by the rabbins: "When a man was to give the tithe of his sheep or calves to God, he was to shut up the whole flock in one fold, in which there was one narrow door capable of letting out one at a time. The owner, about to give the tenth to the Lord, stood by the door with a rod in his hand, the end of which was dipped in vermilion or red ochre. The mothers of those lambs or calves stood without: the door being opened, the young ones ran out to join themselves to their dams; and as they passed out the owner stood with his rod over them, and counted one, two, three, four, five, etc., and when the tenth came, he touched it with the coloured rod, by which it was distinguished to be the tithe calf, sheep, etc., and whether poor or lean, perfect or blemished, that was received as the legitimate tithe." It seems to be in reference to this custom that the Prophet Ezekiel, speaking to Israel, says: I will cause you to pass under the rod, and will bring you into the bond of the covenant - you shall be once more claimed as the Lord's property, and be in all things devoted to his service, being marked or ascertained, by especial providences and manifestations of his kindness, to be his peculiar people.

Albert Barnes
Notes on the Whole Bible

Whatsoever passeth under the rod - According to rabbinical tradition, the animals to be tithed were enclosed in a pen, and as they went out one by one at the opening, every tenth animal was touched with a rod dipped in vermilion. Compare the margin reference.

For a more full explanation of what relates to tithes, see the margin reference and Genesis 14:20; Deuteronomy 14:22, Deuteronomy 14:28.

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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
Education, 138

To every man is given “his work” (Mark 13:34), the work for which his capabilities adapt him, the work which will result in greatest good to himself and to his fellow men, and in greatest honor to God. Ed 138.1

Thus our business or calling is a part of God's great plan, and, so long as it is conducted in accordance with His will, He Himself is responsible for the results. “Laborers together with God” (1 Corinthians 3:9), our part is faithful compliance with His directions. Thus there is no place for anxious care. Diligence, fidelity, caretaking, thrift, and discretion are called for. Every faculty is to be exercised to its highest capacity. But the dependence will be, not on the successful outcome of our efforts, but on the promise of God. The word that fed Israel in the desert, and sustained Elijah through the time of famine, has the same power today. “Be not therefore anxious (R.V.), saying, What shall we eat? or, What shall we drink? ... Seek ye first the kingdom of God, and His righteousness; and all these things shall be added unto you.” Matthew 6:31-33. Ed 138.2

He who gives men power to get wealth has with the gift bound up an obligation. Of all that we acquire He claims a specified portion. The tithe is the Lord's. “All the tithe of the land, whether of the seed of the land, or of the fruit of the tree,” “the tithe of the herd, or of the flock, ... shall be holy unto the Lord.” Leviticus 27:30, 32. The pledge made by Jacob at Bethel shows the extent of the obligation. “Of all that Thou shalt give me,” he said, “I will surely give the tenth unto Thee.” Genesis 28:22. Ed 138.3

“Bring ye all the tithes into the storehouse” (Malachi 3:10), is God's command. No appeal is made to gratitude or to generosity. This is a matter of simple honesty. The tithe is the Lord's; and He bids us return to Him that which is His own. Ed 138.4

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Ellen G. White
Patriarchs and Prophets, 525

In the Hebrew economy one tenth of the income of the people was set apart to support the public worship of God. Thus Moses declared to Israel: “All the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the Lord's: it is holy unto the Lord.” “And concerning the tithe of the herd, or of the flock, ... the tenth shall be holy unto the Lord.” Leviticus 27:30, 32. PP 525.1

But the tithing system did not originate with the Hebrews. From the earliest times the Lord claimed a tithe as His, and this claim was recognized and honored. Abraham paid tithes to Melchizedek, the priest of the most high God. Genesis 14:20. Jacob, when at Bethel, an exile and a wanderer, promised the Lord, “Of all that Thou shalt give me I will surely give the tenth unto Thee.” Genesis 28:22. As the Israelites were about to be established as a nation, the law of tithing was reaffirmed as one of the divinely ordained statutes upon obedience to which their prosperity depended. PP 525.2

The system of tithes and offerings was intended to impress the minds of men with a great truth—that God is the source of every blessing to His creatures, and that to Him man's gratitude is due for the good gifts of His providence. PP 525.3

“He giveth to all life, and breath, and all things.” Acts 17:25. The Lord declares, “Every beast of the forest is Mine, and the cattle upon a thousand hills.” Psalm 50:10. “The silver is Mine, and the gold is Mine.” Haggai 2:8. And it is God who gives men power to get wealth. Deuteronomy 8:18. As an acknowledgment that all things came from Him, the Lord directed that a portion of His bounty should be returned to Him in gifts and offerings to sustain His worship. PP 525.4

“The tithe ... is the Lord's.” Here the same form of expression is employed as in the law of the Sabbath. “The seventh day is the Sabbath of the Lord thy God.” Exodus 20:10. God reserved to Himself a specified portion of man's time and of his means, and no man could, without guilt, appropriate either for his own interests. PP 525.5

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