Offering Firstfruits and Tithes 1When you enter the land that the LORD your God is giving you as an inheritance, and you take possession of it and settle in it, 2you are to take some of the firstfruits of all your produce from the soil of the land that the LORD your God is giving you and put them in a basket. Then go to the place the LORD your God will choose as a dwelling for His Name, 3to the priest who is serving at that time, and say to him, “I declare today to the LORD your God that I have entered the land that the LORD swore to our fathers to give us.” 4Then the priest shall take the basket from your hands and place it before the altar of the LORD your God, 5and you are to declare before the LORD your God, “My father was a wandering Aramean, and he went down to Egypt few in number and lived there and became a great nation, mighty and numerous. 6But the Egyptians mistreated us and afflicted us, putting us to hard labor. 7So we called out to the LORD, the God of our fathers; and the LORD heard our voice and saw our affliction, toil, and oppression. 8Then the LORD brought us out of Egypt with a mighty hand and an outstretched arm, with great terror, signs, and wonders. 9And He brought us to this place and gave us this land, a land flowing with milk and honey. 10And now, behold, I have brought the firstfruits of the land that You, O LORD, have given me.” Then you are to place the basket before the LORD your God and bow down before Him. 11So you shall rejoice—you, the Levite, and the foreigner dwelling among you—in all the good things the LORD your God has given to you and your household. 12When you have finished laying aside a tenth of all your produce in the third year, the year of the tithe, you are to give it to the Levite, the foreigner, the fatherless, and the widow, that they may eat and be filled within your gates. 13Then you shall declare in the presence of the LORD your God, “I have removed from my house the sacred portion and have given it to the Levite, the foreigner, the fatherless, and the widow, according to all the commandments You have given me. I have not transgressed or forgotten Your commandments. 14I have not eaten any of the sacred portion while in mourning, or removed any of it while unclean, or offered any of it for the dead. I have obeyed the LORD my God; I have done everything You commanded me. 15Look down from Your holy habitation, from heaven, and bless Your people Israel and the land You have given us as You swore to our fathers—a land flowing with milk and honey.” Obey the LORD’s Commands 16The LORD your God commands you this day to follow these statutes and ordinances. You must be careful to follow them with all your heart and with all your soul. 17Today you have proclaimed that the LORD is your God and that you will walk in His ways, keep His statutes and commandments and ordinances, and listen to His voice. 18And today the LORD has proclaimed that you are His people and treasured possession as He promised, that you are to keep all His commandments, 19that He will set you high in praise and name and honor above all the nations He has made, and that you will be a holy people to the LORD your God, as He has promised. Berean Standard Bible (BSB) printed 2016, 2020, 2022, 2025 by Bible Hub and Berean.Bible. Produced in cooperation with Bible Hub, Discovery Bible, unfoldingWord, Bible Aquifer, OpenBible.com, and the Berean Bible Translation Committee. This text of God's Word has been dedicated to the public domain. Free downloads and unlimited usage available. See also the Berean Literal Bible and Berean Interlinear Bible. Bible Hub Deuteronomy 26 Summary Offering Firstfruits and TithesVerses 1–4 – Bringing the Firstfruits Verses 5–11 – Confession of Deliverance and Rejoicing Verses 12–15 – The Third-Year Tithe and Prayer for Blessing Verses 16–19 – Covenant Renewal and National Identity Deuteronomy 26 paints a vivid picture of the Israelites’ responsibility once they inhabit the Promised Land. Through rituals of offering and reminders of their shared history, this chapter accentuates the value of gratitude, obedience, and the importance of maintaining a special relationship with God. Historical Setting Deuteronomy is Moses’ final address on the plains of Moab, just before Israel crosses the Jordan (Deuteronomy 1:1; 34:1-5). Chapter 26 closes the central body of laws (chapters 12-26), moving from daily rules to a climactic worship scene. The land is still future, yet the instructions assume victory and settled life—confidence rooted in God’s promise to Abraham (Genesis 12:7). Firstfruits Offering: Heart, Practice, and Significance • Firstfruits symbolize ownership: the land and its yield belong to God (Leviticus 23:9-10). • The worshiper’s journey to the sanctuary is a physical reminder that blessings flow from God’s presence. • By giving the first, not the leftovers, Israel declares trust that more harvest will follow (Proverbs 3:9-10). • The practice reappears in Proverbs 3:9, Nehemiah 10:35-37, and Paul’s language of Christ as “firstfruits of those who have fallen asleep” (1 Corinthians 15:20). The Confession: Israel’s Mini-Creed Verses 5-10 contain one of Scripture’s earliest concise statements of faith: “My father was a wandering Aramean…” (26:5-10). • Starts with small beginnings—Jacob as a nomad. • Highlights God’s power over oppression—“the LORD brought us out… with great terror and signs and wonders” (v. 8). • Ends with gratitude—“I have brought the firstfruits of the land that You, O LORD, have given me” (v. 10). This pattern—remember, recount, respond—shapes later worship (Psalm 105; Joshua 24; Acts 7). Care for the Vulnerable through the Third-Year Tithe • Not a separate tax but the regular tithe redirected locally every third year (compare Deuteronomy 14:28-29). • Beneficiaries: Levites (landless ministers), foreigners (immigrants), fatherless, widows—groups often left out of economic security. • The giver’s declaration (26:13-14) includes careful boundaries: no misuse during mourning, impurity, or pagan rites “to the dead.” Holiness and compassion walk together. • Similar concern appears in Isaiah 1:17; James 1:27. Covenant Language: Two-Sided Commitment Verse 17: “Today you have proclaimed that the LORD is your God.” Verse 18: “And today the LORD has proclaimed that you are His treasured possession.” • A mutual public pledge much like vows—echoing Exodus 19:5-6. • “All your heart… all your soul” (v. 16) anticipates the Shema’s call to love God wholly (Deuteronomy 6:5). • God’s promise to exalt Israel (v. 19) looks forward to Davidic and Messianic kingship (2 Samuel 7:16; Luke 1:32-33). Echoes in the Prophets and Writings • Amos 4:4-5 critiques empty tithes brought without justice—linking proper worship to social care. • Malachi 3:10 ties blessing to faithful tithing: “Test Me… see if I will not open the windows of heaven.” • Psalm 136 retells the Exodus with refrains of thanks—an amplified firstfruits confession. Fulfillment in Christ and the New Testament • Jesus is the first and best offered to God—“firstborn among many brothers” (Romans 8:29). • Believers are now called “a chosen people… a holy nation” (1 Peter 2:9), reflecting Deuteronomy 26:18-19. • Early church generosity mirrors the third-year tithe: “They sold property… and distributed to anyone as he had need” (Acts 2:45). • Hebrews 13:15-16 links worship and sharing: “Do not neglect to do good and to share with others, for with such sacrifices God is pleased.” Archaeological Insights • Basket imagery fits the period: woven reed and palm-leaf baskets found at Iron Age I sites (12th–10th century BC) like Tel Dan and Lachish. • Firstfruits feasts are pictured in Egyptian tomb art, confirming that agrarian cultures marked harvest’s start with offerings to deities—Israel’s ritual stands out by celebrating one God and tying the gift to a redemption story. • Moabite region altars have been uncovered at Mount Nebo, underscoring the setting where Moses likely delivered these words. Practical Takeaways for Today • Remember before you give: recount God’s past rescue in Christ; gratitude fuels generosity. • Give first, not last: setting aside funds or time at the beginning declares trust in God’s continued provision (Matthew 6:33). • Share locally: channel part of your regular giving to those near you in need—foreigners, single-parent households, those in ministry. • Live the confession: let your account of wandering, rescue, and blessing be spoken aloud to family and church—stories shape identity. • Obey with “all your heart and soul”: wholehearted devotion is the bridge between creed and deed; half-hearted obedience steals joy. Key Cross-References Genesis 46:1-4; Exodus 3:7-8; Psalm 81:10; Isaiah 58:6-11; Matthew 25:35-40; 2 Corinthians 9:6-15. Memorable Verse “And today the LORD has proclaimed that you are His treasured possession…” (Deuteronomy 26:18) Connections to Additional Scriptures Proverbs 3:9-10Honor the LORD with your wealth and with the firstfruits of all your harvest; then your barns will be filled with plenty, and your vats will overflow with new wine. James 1:17 Every good and perfect gift is from above, coming down from the Father of the heavenly lights, who does not change like shifting shadows. Matthew 25:35-40 Jesus speaks about serving the least of these as serving Him, highlighting the importance of caring for others. Teaching Points The Offering of First FruitsDeuteronomy 26:1-2 instructs the Israelites to bring the first fruits of the land to the place God chooses. This act is a tangible expression of gratitude and acknowledgment of God's provision. Confession of Faith Verses 5-10 contain a declaration of faith, recounting Israel's history from Jacob's descent to Egypt to their deliverance and settlement in the Promised Land. This confession serves as a reminder of God's faithfulness and the identity of His people. Tithing and Social Responsibility Verses 12-15 discuss the tithe given every third year to support the Levites, foreigners, orphans, and widows. This underscores the importance of community care and social justice in God's economy. Covenant Relationship Verses 16-19 emphasize the covenant relationship between God and Israel, where obedience to God's commandments is met with His promise to set them high above all nations. Practical Applications Practice GratitudeRegularly acknowledge God's provision in your life by setting aside the first fruits of your time, talents, and resources for His work. Remember Your Spiritual Heritage Reflect on your personal journey of faith and God's faithfulness throughout your life. Share your testimony with others as a declaration of His goodness. Engage in Community Support Be intentional about supporting those in need within your community, recognizing this as an integral part of living out your faith. Commit to Obedience Reaffirm your commitment to follow God's commandments, understanding that obedience is a response to His love and a reflection of your identity in Him. People 1. The LORD your GodThis refers to Yahweh, the God of Israel, who commands the Israelites to bring the firstfruits of the land as an offering. The Hebrew term used is "YHWH" (יְהוָה), emphasizing the covenant relationship between God and His people. 2. Moses While not directly mentioned in this chapter, Moses is the speaker of the instructions, as he is the one delivering God's laws to the Israelites throughout Deuteronomy. 3. The Israelites The people of Israel, who are instructed to follow the commands regarding the firstfruits and tithes. They are the recipients of the laws and are reminded of their identity as God's chosen people. 4. The Priest The priest is the one who receives the basket of firstfruits from the Israelites and places it before the altar of the LORD. The Hebrew word for priest is "kohen" (כֹּהֵן). 5. The Forefathers This refers to the patriarchs of Israel, such as Abraham, Isaac, and Jacob, whom God made promises to regarding the land. The Israelites are to acknowledge their heritage and God's faithfulness to their ancestors. 6. The Oppressor In the historical recounting, the Egyptians are referred to as oppressors who enslaved the Israelites. This is part of the declaration made by the Israelites when presenting their offerings. 7. The Levite The Levites are mentioned as part of the group that benefits from the tithes, as they do not have an inheritance of land like the other tribes. They are supported by the offerings of the people. 8. The Foreigner Also known as the sojourner or alien, the foreigner is included in the community's care, receiving a portion of the tithes along with the Levite, the fatherless, and the widow. 9. The Fatherless Orphans within the community who are to be cared for through the tithes and offerings, reflecting God's concern for justice and provision for the vulnerable. 10. The Widow Widows are also recipients of the community's support through the tithes, highlighting the social responsibility of the Israelites to care for those in need. Places 1. The Land (of Israel)The chapter begins with a reference to "the land that the LORD your God is giving you as an inheritance" (Deuteronomy 26:1). This refers to the Promised Land, which is the land of Canaan that God promised to the descendants of Abraham, Isaac, and Jacob. In Hebrew, the term for land is "אֶרֶץ" (eretz), which is often used to denote the specific land given to Israel. 2. Egypt In the declaration made when offering the firstfruits, the Israelites are to recount their history, including their time in Egypt: "My father was a wandering Aramean, and he went down to Egypt and lived there" (Deuteronomy 26:5). Egypt, in Hebrew "מִצְרַיִם" (Mitzrayim), is the place where the Israelites were enslaved before God delivered them. 3. The Place the LORD Your God Chooses The Israelites are instructed to bring their offerings to "the place the LORD your God will choose as a dwelling for His Name" (Deuteronomy 26:2). This refers to the central place of worship, which would later be established in Jerusalem. The Hebrew term for "place" is "מָקוֹם" (makom), indicating a specific location designated by God. Events 1. Presentation of FirstfruitsThe Israelites are instructed to take the firstfruits of the land they possess and bring them to the place where God chooses to establish His name. This act is a recognition of God's provision and faithfulness. The Hebrew term for firstfruits, "bikkurim" (בִּכּוּרִים), signifies the initial yield of the harvest, symbolizing the best and the first given to God. 2. Declaration Before the Priest Upon presenting the firstfruits, the Israelites are to make a declaration before the priest, acknowledging that they have entered the land promised by God to their ancestors. This declaration is a public affirmation of God's fulfilled promise. 3. Recitation of Israel's History The offerer recites a brief history of Israel, starting from Jacob's descent to Egypt, the oppression by the Egyptians, and God's deliverance. This recitation serves as a reminder of God's mighty acts and faithfulness throughout Israel's history. 4. Worship and Rejoicing After presenting the firstfruits and making the declaration, the Israelites are to worship before the LORD and rejoice in all the good things God has given them. This act of worship and joy is a communal celebration of God's blessings. 5. Tithing of the Third Year The chapter also addresses the tithe of the third year, known as the "year of the tithe." The Israelites are to give a portion of their produce to the Levites, foreigners, orphans, and widows, ensuring that these groups are cared for. The Hebrew word for tithe, "ma'aser" (מַעֲשֵׂר), emphasizes the act of setting aside a tenth for sacred purposes. 6. Confession of Obedience The Israelites are to make a confession before the LORD, affirming that they have followed His commandments regarding the tithe. This confession is an acknowledgment of their obedience and commitment to God's laws. 7. Prayer for Blessing Following the confession, the Israelites pray for God's continued blessing upon the land, asking Him to look down from His holy dwelling and bless His people. This prayer reflects a dependence on God's ongoing provision and favor. Topics 1. Presentation of Firstfruits (Deuteronomy 26:1-11)This section describes the ritual of bringing the firstfruits of the harvest to the LORD. The Israelites are instructed to take the first of all the produce from the land that God has given them and present it to the priest. The act is a recognition of God's provision and faithfulness. The Hebrew term for firstfruits, "bikkurim" (בִּכּוּרִים), signifies the first and best portion of the harvest, symbolizing gratitude and dedication to God. Quote: "You are to take some of the firstfruits of all the produce of the soil that you bring in from the land the LORD your God is giving you, and put them in a basket. Then go to the place the LORD your God will choose as a dwelling for His Name." (Deuteronomy 26:2) 2. Declaration of Deliverance (Deuteronomy 26:5-10) As part of the firstfruits offering, the Israelites are to recite a declaration recounting their history, from their ancestors' sojourn in Egypt to their deliverance and settlement in the Promised Land. This recitation serves as a reminder of God's saving acts and covenant faithfulness. Quote: "Then you are to declare before the LORD your God: 'My father was a wandering Aramean, and he went down to Egypt with a few people and lived there and became a great nation, mighty and numerous.'" (Deuteronomy 26:5) 3. Rejoicing in Every Good Thing (Deuteronomy 26:11) After presenting the firstfruits, the Israelites are instructed to rejoice in all the good things the LORD has given them. This joy is to be shared with the Levites and the foreigners residing among them, emphasizing community and inclusivity. Quote: "And you shall rejoice in all the good things the LORD your God has given to you and your household—you, the Levites, and the foreigners among you." (Deuteronomy 26:11) 4. Tithes and Confession (Deuteronomy 26:12-15) This section outlines the procedure for the third-year tithe, which is to be given to the Levites, foreigners, orphans, and widows. The giver is to make a confession before the LORD, affirming that they have followed God's commands regarding the tithe. Quote: "When you have finished tithing all the produce of your harvest in the third year, the year of the tithe, you are to give it to the Levite, the foreigner, the fatherless, and the widow, so that they may eat in your towns and be satisfied." (Deuteronomy 26:12) 5. Covenant Commitment (Deuteronomy 26:16-19) The chapter concludes with a reaffirmation of the covenant between God and Israel. The people are reminded to keep God's commandments and decrees, and in return, God promises to set them high above all nations, making them a holy people. Quote: "Today the LORD your God commands you to follow these statutes and ordinances; you must be careful to observe them with all your heart and with all your soul." (Deuteronomy 26:16) Themes 1. Firstfruits and TithesDeuteronomy 26 begins with instructions on offering the firstfruits of the land to the LORD. This theme emphasizes gratitude and acknowledgment of God's provision. The Hebrew term for firstfruits, "bikkurim" (בִּכּוּרִים), signifies the first and best of the harvest, symbolizing dedication and trust in God's continued blessings. The passage instructs the Israelites to bring these offerings to the priest and declare their history and God's deliverance, as seen in Deuteronomy 26:2-4 : "You are to take some of the firstfruits of all the produce of the soil... and go to the place the LORD your God will choose as a dwelling for His Name." 2. Remembrance of Deliverance The chapter includes a recitation of Israel's history, focusing on their deliverance from Egypt. This theme underscores the importance of remembering God's past acts of salvation as a foundation for faith and obedience. Deuteronomy 26:5-9 recounts this history: "My father was a wandering Aramean... the LORD brought us out of Egypt with a mighty hand and an outstretched arm." 3. Covenant Relationship The passage highlights the covenant relationship between God and Israel, where obedience and worship are central. The Hebrew word "berit" (בְּרִית) for covenant signifies a binding agreement, reflecting mutual commitments. Deuteronomy 26:16-19 emphasizes this relationship: "Today the LORD your God commands you to follow these statutes and ordinances... you have declared that the LORD is your God and that you will walk in His ways." 4. Blessing and Consecration The chapter concludes with a focus on blessings and consecration, where Israel is set apart as a holy people to the LORD. This theme reflects the idea of holiness and being chosen for a divine purpose. Deuteronomy 26:18-19 states: "And today the LORD has proclaimed that you are His people, His treasured possession... to set you high above all the nations He has made, for praise, fame, and honor." Answering Tough Questions 1. In Deuteronomy 26:5, how do we reconcile “A wandering Aramean was my father” with genealogical or historical records outside the Bible? Bible Study Discussion Questions 1. How does the ritual of offering the firstfruits emphasize the importance of gratitude? 2. Why do you think God wants the Israelites to recall their history when offering their firstfruits? 3. How can we apply the practice of offering our firstfruits in today’s context? 4. In what ways can the concept of tithing be relevant to our modern society? 5. How do the provisions for the Levites, foreigners, orphans, and widows reflect God's character? 6. Why is it important to remember and acknowledge our history and origins? 7. How does reaffirming the covenant impact the relationship between God and the Israelites? 8. In today's world, how can we practically "walk in God's ways"? 9. What practices in your life serve as reminders of your commitments and values? 10. How does our society care for the less fortunate, and how can we improve? 11. What does it mean to be a "treasured possession" to God, and how can this understanding shape our identity? 12. How does historical remembrance affect our daily lives and decisions? 13. How can you establish reminders in your life to keep the covenant with God? 14. How does the Israelites’ affirmation to God mirror our personal commitments? 15. Why is it important for a community to have shared rituals and remembrances? 16. How can you show gratitude for the blessings you receive daily? 17. In what ways can we share our blessings with those less fortunate? 18. How can we consistently reaffirm our commitments in a world full of distractions? 19. In what ways does the idea of a covenant with God challenge or inspire your personal beliefs? 20. How can our understanding of Deuteronomy 26 deepen our relationship with God and others in our community? Bible Hub Chapter Summaries and Bible Study Questions |




