Leviticus 27:33
He must not inspect whether it is good or bad, and he shall not make any substitution. But if he does make a substitution, both the animal and its substitute shall become holy; they cannot be redeemed.'"
He must not inspect whether it is good or bad,

The owner was to let every tenth animal passing under the shepherd’s rod belong to the LORD without manipulating the selection. Richer and poorer animals alike came under God’s claim, teaching Israel that the tithe was not governed by self-interest. The command restrained attempts to preserve the best animals while treating God’s portion as a burden.

Deu 17:1 You shall not sacrifice to the LORD your God…
Lev 22:20 You must not present anything with a defect…
Mal 1:14 But cursed is the deceiver who has an acceptable male…

and he shall not make any substitution.

An animal marked as the tenth was set apart for the LORD and could not be exchanged for another animal. Worship required integrity because God’s people could not dedicate something to Him and then reclaim control over it. What was consecrated belonged to God alone.

Num 30:2 If a man makes a vow to the LORD or swears an oath…
Ecc 5:4-5 When you make a vow to God, do not delay in fulfilling it,…
Pro 20:25 It is a trap for a man to dedicate something rashly…

But if he does make a substitution,

The law anticipated the temptation to replace an animal already designated for the tithe, perhaps when its value became more apparent to its owner. Such action did not cancel the original dedication or lessen the LORD’s claim. God’s commands concerning offerings and vows were not open to revision for human convenience.

Jer 2:11 Has a nation ever changed its gods? (Yet they are not gods…)…
Psa 106:20 They exchanged their Glory for the image of a grass-eating…
Rom 1:25 They exchanged the truth of God for a lie…

both the animal and its substitute shall become holy;

The attempted exchange resulted in the consecration of both animals. The penalty ensured that substitution brought loss rather than advantage and upheld the holiness of the tithe. Once devoted to the LORD, an offering was no longer common property.

Exo 29:37 For seven days you shall make atonement for the altar…
Exo 30:29 You are to consecrate them so that they will be most holy.…
Lev 6:27 Anything that touches its flesh will become holy,…

they cannot be redeemed.’”

Unlike certain vowed possessions that could be redeemed by payment, livestock designated as the tithe could not be bought back. The irrevocable character of the command displayed God’s rightful ownership of Israel’s increase. It also calls God’s people to wholehearted devotion, recognizing that what is truly given to Him must not be withheld.

Num 18:17-18 But you must not redeem the firstborn of an ox…
Exo 13:13 You must redeem every firstborn donkey with a lamb…
Psa 49:7-8 No man can possibly redeem his brother or pay his ransom…

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 Levitical laws, including the instructions on tithes and offerings.

3. God
The divine lawgiver who established the covenant with Israel and provided these laws to guide their worship and community life.

4. Tithing
The practice of giving a tenth of one's produce or livestock as an offering to God, as outlined in Leviticus 27.

5. Substitution
The act of replacing one animal with another in the context of offerings, which is specifically addressed in this verse.
Teaching Points
The Principle of Holiness
The verse underscores the holiness of what is dedicated to God. Once something is set apart for God, it is considered holy and cannot be redeemed or substituted. This teaches us about the seriousness of our commitments to God.

Integrity in Worship
The prohibition against inspecting or substituting animals for offerings highlights the importance of integrity in our worship. We are called to give our best to God without trying to manipulate or alter our offerings for personal gain.

Trust in God's Provision
By not allowing substitutions, God teaches His people to trust in His provision. We are reminded to rely on God's sufficiency rather than our own understanding or resources.

The Consequences of Disobedience
The stipulation that both the original and substitute animals become holy if a substitution is attempted serves as a warning against disobedience. It illustrates that our actions have consequences, and we must adhere to God's commands.
Bible Study Questions
1. How does the concept of holiness in Leviticus 27:33 apply to our lives today, particularly in how we dedicate our time and resources to God?

2. In what ways can we ensure that our worship and offerings to God are given with integrity and sincerity?

3. How does the prohibition against substitution in this verse challenge us to trust in God's provision rather than our own plans?

4. What are some modern-day examples of attempting to "substitute" in our spiritual lives, and how can we avoid these pitfalls?

5. How do the teachings on tithing and offerings in Leviticus 27:33 connect with Jesus' teachings in the New Testament, and what practical steps can we take to align our giving with these principles?
Connections to Other Scriptures
Malachi 3:10
This verse discusses the importance of bringing the full tithe into the storehouse, emphasizing the blessings that follow obedience to God's commands regarding tithes.

Hebrews 7:5-9
These verses reference the Levitical priesthood and the practice of tithing, drawing connections between the Old Testament laws and the New Testament understanding of giving.

Matthew 23:23
Jesus speaks to the Pharisees about tithing, highlighting the need for 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, Bad, Change, Changed, Changes, Concerned, Enquireth, Exchange, Exchanged, Exchanges, Holy, Inquire, Makes, Really, Redeemed, Search, Substitute, Substitution, Thereof, Whether
Dictionary of Bible Themes
Leviticus 27:1-33

     6714   ransom

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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