Leviticus 27:30
Thus any tithe from the land, whether from the seed of the land or the fruit of the trees, belongs to the LORD; it is holy to the LORD.
Thus any tithe from the land,

Israel was to set apart a tenth of the increase produced in the Promised Land. Abram’s gift of a tenth to Melchizedek showed an earlier recognition that victory and provision come from God (Genesis 14:20). Under the covenant given through Moses, the tithe became an established obligation that acknowledged the LORD as the true owner of Israel’s land and its abundance.

Deu 14:22 You must be sure to set aside a tenth of all the produce…
2Ch 31:5 As soon as the order went out, the Israelites provided…
Pro 3:9 Honor the LORD with your wealth and with the firstfruits…

whether from the seed of the land or the fruit of the trees,

Grain, vegetables, vineyards, orchards, and other produce all fell under this requirement. Israel’s livelihood depended upon the yearly harvest, so giving the tithe required faith in the God who sent rain, preserved the fields, and granted increase. The command also reminded the people that they were stewards of God’s gifts rather than independent owners.

Gen 1:11 Then God said, “Let the earth bring forth vegetation:…
Neh 10:37 Moreover, we will bring to the priests at the storerooms…
Deu 26:2 you are to take some of the firstfruits of all your produce…

belongs to the LORD;

The tithe was God’s rightful portion, not merely a voluntary contribution. It helped provide for the Levites, whom the LORD had assigned to the service of the tabernacle without a territorial inheritance (Numbers 18:21–24). Giving therefore sustained worship, teaching, and the ministry appointed by God among His people.

Num 18:24 For I have given to the Levites as their inheritance……
Mal 3:8 Will a man rob God? Yet you are robbing Me!…
Gen 14:20 and blessed be God Most High, who has delivered your enemies…

it is holy to the LORD.

The tithe was set apart from ordinary use because it had been devoted to God. Israel was not free to treat it as personal property once it had been designated for the LORD. Such consecration taught that worship includes the use of material possessions and that gratitude to God must be expressed in faithful obedience.

Exo 28:36 You are to make a plate of pure gold and engrave on it…
Exo 39:30 They also made the plate of the holy crown of pure gold,…
Zec 14:20 On that day, HOLY TO THE LORD will be inscribed…

Persons / Places / Events
1. Moses
The author of Leviticus, who received the laws from God on Mount Sinai and communicated them to the Israelites.

2. Israelites
The recipients of the laws, including the commandment regarding tithes, as part of their covenant relationship with God.

3. The Promised Land
The land given to the Israelites by God, from which they were to offer tithes of their produce.

4. The LORD (Yahweh)
The covenant God of Israel, to whom the tithes are dedicated as holy.

5. Tithing
The act of giving a tenth of one's produce or earnings, which is a central theme in this verse.
Teaching Points
The Principle of Ownership
Recognize that everything we have belongs to God. The tithe is a reminder of His ownership and our stewardship.

Holiness of the Tithe
Understand that the tithe is set apart as holy. It is not merely a financial transaction but an act of worship and obedience.

Faith and Trust in Provision
Tithing is an act of faith, trusting that God will provide for our needs as we honor Him with our resources.

Generosity and Community Support
The tithe supports the work of the ministry and the needs of the community, reflecting God's heart for generosity and care.

Consistency in Practice
Encourage regular and consistent tithing as a spiritual discipline that aligns our hearts with God's purposes.
Bible Study Questions
1. How does understanding that the tithe is "holy to the LORD" influence your perspective on giving?

2. In what ways can the principle of tithing be applied in modern-day financial stewardship?

3. How does the practice of tithing demonstrate faith and trust in God's provision?

4. What are some practical ways to ensure that our giving supports the work of the ministry and the needs of the community?

5. How can we balance the practice of tithing with the call to justice, mercy, and faithfulness as emphasized by Jesus in the New Testament?
Connections to Other Scriptures
Genesis 14:20
Abraham gives a tenth of everything to Melchizedek, establishing an early example of tithing.

Malachi 3:10
God challenges the Israelites to bring the full tithe into the storehouse, promising blessings in return.

Matthew 23:23
Jesus acknowledges the practice of tithing but emphasizes justice, mercy, and faithfulness as more important.

Hebrews 7:1-10
Discusses the significance of Melchizedek and Abraham's tithe, connecting it to the priesthood of Christ.
Spontaneous DevotionW. Clarkson Leviticus 27:1-33
On Keeping VowsR.M. Edgar Leviticus 27:1-34
Vows and DuesR.A. Redford Leviticus 27:1-34
Devoted ThingsJ.A. Macdonald Leviticus 27:26-34
Are Tithes Binding on ChristiansS. H. Kellogg, D. D.Leviticus 27:30-33
Giving to GodA. A. Bonar.Leviticus 27:30-33
The History of TithesLeviticus 27:30-33
TithesJoseph Parker, D. D.Leviticus 27:30-33
People
Israelites, Moses
Places
Mount Sinai
Topics
Belongs, Fruit, Grain, Holy, Lord's, Planted, Seed, Soil, Tenth, Thus, Tithe, Tree, Trees, Whether
Dictionary of Bible Themes
Leviticus 27:30

     4208   land, divine responsibility
     4456   grain
     4506   seed
     5378   law, OT
     7402   offerings
     7912   collections
     8243   ethics, social
     8402   claims

Leviticus 27:1-33

     6714   ransom

Leviticus 27:30-32

     1657   numbers, fractions

Leviticus 27:30-33

     5577   taxation
     8270   holiness, set apart

Library
List of Abbreviations Used in Reference to Rabbinic Writings Quoted in this Work.
THE Mishnah is always quoted according to Tractate, Chapter (Pereq) and Paragraph (Mishnah), the Chapter being marked in Roman, the paragraph in ordinary Numerals. Thus Ber. ii. 4 means the Mishnic Tractate Berakhoth, second Chapter, fourth Paragraph. The Jerusalem Talmud is distinguished by the abbreviation Jer. before the name of the Tractate. Thus, Jer. Ber. is the Jer. Gemara, or Talmud, of the Tractate Berakhoth. The edition, from which quotations are made, is that commonly used, Krotoschin,
Alfred Edersheim—The Life and Times of Jesus the Messiah

Tithing
There are few subjects on which the Lord's own people are more astray than on the subject of giving. They profess to take the Bible as their own rule of faith and practice, and yet in the matter of Christian finance, the vast majority have utterly ignored its plain teachings and have tried every substitute the carnal mind could devise; therefore it is no wonder that the majority of Christian enterprises in the world today are handicapped and crippled through the lack of funds. Is our giving to be
Arthur W. Pink—Tithing

Circumcision, Temple Service, and Naming of Jesus.
(the Temple at Jerusalem, b.c. 4) ^C Luke II. 21-39. ^c 21 And when eight days [Gen. xvii. 12] were fulfilled for circumcising him [The rite was doubtless performed by Joseph. By this rite Jesus was "made like unto his brethren" (Heb. ii. 16, 17); that is, he became a member of the covenant nation, and became a debtor to the law--Gal. v. 3] , his name was called JESUS [see Luke i. 59], which was so called by the angel before he was conceived in the womb. [Luke i. 31.] 22 And when the days of their
J. W. McGarvey—The Four-Fold Gospel

Leviticus
The emphasis which modern criticism has very properly laid on the prophetic books and the prophetic element generally in the Old Testament, has had the effect of somewhat diverting popular attention from the priestly contributions to the literature and religion of Israel. From this neglect Leviticus has suffered most. Yet for many reasons it is worthy of close attention; it is the deliberate expression of the priestly mind of Israel at its best, and it thus forms a welcome foil to the unattractive
John Edgar McFadyen—Introduction to the Old Testament

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