Leviticus 27:32
Every tenth animal from the herd or flock that passes under the shepherd's rod will be holy to the LORD.
Every tenth animal from the herd or flock

Livestock formed a major measure of Israelite wealth and daily provision. The tenth animal belonged to the LORD as an acknowledgment that every increase came from His hand. Israel’s worship included the dedication of tangible possessions, not merely inward devotion.

2Ch 31:6 And the Israelites and Judahites who lived in the cities…
Deu 14:22-23 You must be sure to set aside a tenth of all the produce…
Gen 14:20 and blessed be God Most High, who has delivered your enemies…

that passes under the shepherd’s rod

The animals were counted as they passed beneath the shepherd’s staff, so that the owner did not choose inferior animals for God or preserve the best for himself. The LORD’s claim was determined by the count, demonstrating His authority over the whole flock. The following command forbade examining or exchanging the animal once it had been designated (Leviticus 27:33).

Ezk 20:37 I will make you pass under the rod and will bring…
Jer 33:13 In the cities of the hill country, the foothills…
Psa 23:4 Even though I walk through the valley of the…

will be holy to the LORD.

The tithed animal was set apart as God’s possession and could not be reclaimed for ordinary use. Such consecration taught Israel that the LORD was not one part of life among many, but the rightful Lord of all they possessed. The shepherd imagery also points forward to Christ, the Good Shepherd, who knows His sheep and gave Himself wholly to the Father for the redemption of His people..

Num 18:17 But you must not redeem the firstborn of an ox…
Deu 15:19-20 You must set apart to the LORD your God every firstborn male…
Exo 13:2 “Consecrate to Me every firstborn male. The firstborn”…

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. The Israelites
The recipients of the Levitical laws, including the instructions on tithing livestock.

3. The Shepherd
Represents those responsible for counting and managing the livestock, ensuring the tithe is set apart for the Lord.

4. The LORD
The covenant God of Israel, who commands the tithe as an act of worship and obedience.

5. The Tithe
The tenth portion of livestock, which is consecrated and set apart as holy to the Lord.
Teaching Points
Holiness and Dedication
The act of setting apart every tenth animal as holy to the Lord underscores the principle of dedicating a portion of our resources to God. This teaches us about prioritizing God in our finances and resources.

Faith and Trust in Provision
Tithing livestock required faith that God would continue to provide. Similarly, we are called to trust God with our resources, believing that He will meet our needs.

Obedience in Worship
The tithe was not merely a financial transaction but an act of worship and obedience. Our giving should reflect a heart of worship and submission to God's commands.

Community and Support
The tithe supported the Levitical priesthood and the community's spiritual life. Our giving should also aim to support the work of the church and the needs of others.

Consistency in Practice
The regularity of the tithe (every tenth animal) teaches us the importance of consistency and discipline in our spiritual practices, including giving.
Bible Study Questions
1. How does the concept of holiness in Leviticus 27:32 apply to our financial stewardship today?

2. In what ways can we demonstrate faith and trust in God's provision through our giving?

3. How can we ensure that our acts of giving are genuine expressions of worship and obedience?

4. What are some practical ways we can support our church and community through our resources?

5. How can we cultivate consistency and discipline in our spiritual practices, including tithing?
Connections to Other Scriptures
Genesis 28:22
Jacob's vow to give a tenth to God, illustrating the practice of tithing as an act of faith and commitment.

Malachi 3:10
The call to bring the whole tithe into the storehouse, emphasizing the importance of faithfulness in giving.

Hebrews 7:1-10
Discusses the tithe given to Melchizedek, connecting the practice of tithing to the priesthood and the eternal priesthood of Christ.

Matthew 23:23
Jesus' teaching on the importance of justice, mercy, and faithfulness, alongside the practice of tithing.
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
Animal, Flock, Flocks, Goes, Herd, Herds, Herdsman's, Holy, Pass, Passes, Passeth, Rod, Shepherd's, Staff, Tenth, Tithe, Valuer, Whatever, Whatsoever
Dictionary of Bible Themes
Leviticus 27:1-33

     6714   ransom

Leviticus 27:30-32

     1657   numbers, fractions

Leviticus 27:30-33

     5577   taxation
     8270   holiness, set apart

Leviticus 27:32-33

     4605   animals, religious role

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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