Leviticus 27:30 · Bible study
Leviticus 27:30 Commentary: Study: The Tithe Belongs to God
Hebrew · 10 what the commentators say
Meaning in one sentence
Explore Leviticus 27:30: why the tithe is holy to the Lord, its place in worship, and what it means for stewardship today.
Research Summary
- Meaning: The tithe belongs to God and is holy, an acknowledgment of His ownership.
- Key words: ma'aser (tithe), qodesh (holy), Yahweh (LORD).
- Main debate: Whether this refers to the first tithe for Levites or the second tithe eaten before the Lord.
- Theological theme: God as owner of the land and provider for His servants.
- Best use: Teaching on stewardship and the priority of giving in worship.
Translation Comparison
BSB Berean Standard Bible 2020
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.
WEB World English Bible 2000
“‘All the tithe of the land, whether of the seed of the land or of the fruit of the trees, is Yahweh’s. It is holy to Yahweh.
KJV King James Version 1769
And 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.
ASV American Standard Version 1901
And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is Jehovah’s: it is holy unto Jehovah.
YLT Young's Literal Translation 1898
And all tithe of the land, of the seed of the land, of the fruit of the tree, is Jehovah's--holy to Jehovah.
Darby Darby Bible 1890
And as to every tithe of the land, of the seed of the land, and of the fruit of the tree, it is Jehovah's: it is holy to Jehovah.
Douay-Rheims Douay-Rheims Bible 1899
All tithes of the land, whether of corn, or of the fruits of trees, are the Lord's, and are sanctified to him.
Translations in other languages (10 available)
Y todas las décimas de la tierra, así de la simiente de la tierra como del fruto de los árboles, de Jehová son: es cosa consagrada á Jehová.
E todos os dízimos da terra, tanto das sementes da terra como dos frutos das árvores, pertencem ao SENHOR; são coisas consagradas ao SENHOR.
Toute dîme de la terre, soit des récoltes de la terre, soit du fruit des arbres, appartient à l’ Éternel; c’ est une chose consacrée à l’ Éternel.
Alle Zehnten im Lande von Samen des Landes und von Früchten der Bäume sind des HERRN und sollen dem HERRN heilig sein.
Ook alle tienden des lands, van het zaad des lands, van de vrucht van het geboomte, zijn des HEEREN; zij zijn den HEERE heilig.
Ogni decima della terra, sia delle raccolte del suolo sia dei frutti degli alberi, appartiene all’Eterno; è cosa consacrata all’Eterno.
Wszystkie także dziesięciny ziemi z nasienia ziemi, z owocu drzewa, Pańskie są; bo poświęcone są Panu.
И всякая десятина на земле из семян земли и из плодов дерева принадлежит Господу: это святыня Господня;
「地上 所有的，無論是地上 的種子 是樹上 的果子，十分之一 是 耶和華的，是歸給耶和華 為聖的。
And every tenth part of the land, of the seed planted, or of the fruit of trees, is holy to the Lord.
Verse in Context
Original Language (Biblical Hebrew)
Old Testament · Biblical Hebrew · Leviticus 27:30
Source: STEPBible TAGNT/TEHB (CC-BY 4.0). Click or tap a morphology code to see the full parsing.
Scholars' Consensus
Commentators agree that this verse does not introduce the tithe but assumes it as an established practice. Calvin explains that God claims the tithe as His own, a “royal revenue” ceded to the Levites. Gill and Jamieson-Fausset-Brown trace the practice back to Abraham (Genesis 14:20) and Jacob (Genesis 28:22), showing that tithing preceded the Mosaic law. The verse’s purpose is not to command tithing but to regulate what happens when someone vows what already belongs to God. Since the tithe is holy to the Lord, a person cannot dedicate it again by vow. Redemption is allowed with an added fifth, preventing fraud. The consensus is clear: the tithe is an acknowledgment of God’s ownership, not a gift from the giver.
How settled is the interpretation?
Interpretive difficulty: Low
What is clear: The tithe is acknowledged as already belonging to God and holy; it is not a new institution but a recognized obligation.
What Scholars Agree and Debate
| Topic | Agreed | Debated |
|---|---|---|
| Ownership of the tithe | The tithe is already God's property and cannot be given as a separate vow. | Some traditions see this as a literal law for Israel; others as a timeless principle of stewardship. |
| Types of tithes | There were multiple tithes in Israel (first tithe, second tithe, poor tithe). | Whether Leviticus 27:30 refers to the first tithe only or includes the second tithe. |
| Redemption with a fifth | Redemption was allowed to prevent fraud and protect the Levites' income. | Whether this redemption applied to the first tithe or to the second tithe that the owner consumed in Jerusalem. |
| Christian application | The principle of giving a portion to God is affirmed in the New Testament (1 Corinthians 16:2). | Whether the specific 10% remains binding or functions as a starting point for generous giving. |
Historical & Cultural Context
Leviticus 27 is an appendix to the book, dealing with vows and dedications. The tithe is included because people might promise a tenth of their produce in a vow, not realizing it already belonged to God. The land of Canaan was granted to Israel by Yahweh; the tithe functioned as a ground-rent acknowledging His ultimate ownership.
Numbers 18:21-24 explains that the tithe was given to the Levites as their inheritance, since they had no land. This ensured the tribe dedicated to worship could be sustained. The practice had ancient roots: Abraham tithed to Melchizedek (Genesis 14:20), and Jacob vowed a tenth (Genesis 28:22). The offerings, whether grain, wine, or oil (Deuteronomy 14:23), were brought to the sanctuary. This system bound worship and daily life together. Every harvest was an opportunity to remember God’s providence and the needs of His servants.
Gill and Lange note that the rabbis distinguished multiple tithes: a first tithe for Levites, a second tithe eaten before the Lord in Jerusalem, and in some years a poor tithe. This verse likely refers to the first tithe, but its principle applies broadly. The addition of a fifth for redemption prevented stingy exchanges and protected the Levites’ income. The law reveals a God who cares for the structure of worship and the livelihood of His ministers.
Textual Notes
The consulted sources note no significant textual variants for Leviticus 27:30. The Hebrew text is well-preserved across manuscripts.
Reception History
This verse has been central to discussions of tithing throughout church history. Early church fathers like Origen and Chrysostom referenced the tithe as a model for Christian giving, though they often emphasized voluntary generosity over legal requirement. Medieval canon law codified tithing as a duty. Reformation leaders such as Calvin saw the tithe as a temporary ceremonial law for Israel, while Luther allowed its continued practice for the sake of order. In modern evangelical, Catholic, and Orthodox traditions, the principle of proportionate giving is widely upheld, though the exact percentage is debated. The verse continues to shape stewardship teaching across denominations.
Preaching This Verse
Three-point outline
- God’s ownership: The tithe is already His. We give back what is not ours to keep.
- Support for worship: The tithe sustains those who serve the Lord and the worship of the community.
- Giving as response: Tithing is not a new command but a recognition of a relationship already established.
Five-point outline
- Ancient practice: The tithe predates the law (Genesis 14:20; 28:22). It is not an invention but a continuation.
- Holy to the Lord: The tithe carries a sacred quality. It is set apart for God’s purposes.
- Redemption with accountability: Adding a fifth prevents casual handling. Grace does not remove integrity.
- Justice for ministers: The Levites receive the tithe because they have no land inheritance (Numbers 18:21-24).
- Christ as the fulfillment: Jesus gave Himself completely. The tithe points to the whole-life offering He enables.
Illustration hooks
- A farmer sets aside the first portion of the harvest, not as charity but as rent to the Landowner. The tithe is that rent.
- When you rent a house, the monthly payment is due, not optional. The tithe acknowledges that the land ultimately belongs to God.
- A child receives an allowance and immediately sets aside the first part for parents. It is a gesture of relationship and gratitude, not obligation.
Questions your congregation is asking
- Is the tithe a command for Christians, or a principle with flexible application?
- How do I prioritise giving when I have debts and financial pressures?
- Should the tithe be calculated on net income or gross income, and does that miss the heart of the passage?
Leading a Discussion
This verse grounds all giving in God’s prior ownership. The tithe is not a donation but a return. Discuss what it means to give from what already belongs to Him. Use these questions to guide your group:
Discussion questions
- What does it mean that the tithe is “holy to the Lord”? How does that differ from other forms of giving?
- How does God’s ownership of the land change the way you view your home, salary, and future?
- Why did God provide for the Levites through tithes instead of giving them land (Numbers 18:21-24)?
- Redemption required an extra fifth. What does this teach about honesty and generosity in our giving?
- How does this passage shape your understanding of worship? Is giving an act of worship in your church?
- In what ways can Christians apply the principle of firstfruits today, even if we differ on the percentage?
- How does this verse point to Christ’s complete offering of Himself? What does that mean for our giving?
Word Study
The key original-language words in this verse. Select any word for its full lexicon entry — meaning, every occurrence in Scripture, and related words.
Cross-References
Source: Treasury of Scripture Knowledge (TSK, public domain)
| Genesis 14:20 | Blessed be God Most High, who has delivered your enemies into your hand.” Abram gave him a tenth of all. |
| Genesis 28:22 | then this stone, which I have set up for a pillar, will be God’s house. Of all that you will give me I will surely give a tenth to you.” |
| Numbers 18:21 | “To the children of Levi, behold, I have given all the tithe in Israel for an inheritance, in return for their service which they serve, even the service of the Tent of Meeting. |
| Numbers 18:24 | For the tithe of the children of Israel, which they offer as a wave offering to Yahweh, I have given to the Levites for an inheritance. Therefore I have said to them, ‘Among the children of Israel they shall have no inheritance.’” |
| Deuteronomy 12:5 | But to the place which Yahweh your God shall choose out of all your tribes, to put his name there, you shall seek his habitation, and you shall come there. |
| Deuteronomy 12:6 | You shall bring your burnt offerings, your sacrifices, your tithes, the wave offering of your hand, your vows, your free will offerings, and the firstborn of your herd and of your flock there. |
| Deuteronomy 14:22 | You shall surely tithe all the increase of your seed, that which comes out of the field year by year. |
| Deuteronomy 14:23 | You shall eat before Yahweh your God, in the place which he chooses to cause his name to dwell, the tithe of your grain, of your new wine, and of your oil, and the firstborn of your herd and of your flock; that you may learn to fear Yahweh your God always. |
Interlinear and lexical data from STEPBible (CC BY 4.0). Cross-reference data from OpenBible.info (CC BY 4.0). Commentaries are public domain.
For personal reflection
Read the devotional page — prayer, application, and "for families"
What the Commentators Say
9 public-domain commentaries, condensed into plain language.
Adam Clarke's Commentary Methodist/Wesleyan 1826
Clarke treats the tithe as God's unquestionable property, presented in the text as a settled point with no room for doubt or debate. He offers no new argument, referring back to his earlier explanation on Genesis 28:22 as sufficient.
Calvin's Commentaries Reformed 1564
Calvin sees tithes as God's own royal revenue, with priests appointed as His receivers. The strict rules about redemption and the ban on substituting animals were necessary to prevent the greedy from cheating the Levites through crafty exchanges, since even these safeguards often failed.
Cambridge Bible for Schools and Colleges Anglican 1880
This commentary notes a key distinction between tithes on crops and those on livestock. Crops could be redeemed by adding one-fifth to their value, but animals could not be redeemed at all. The cattle tithe is treated as a separate, stricter requirement not found elsewhere in the Old Testament except in 2 Chronicles.
Geneva Bible Notes Reformed 1599
The Geneva annotators stress that the tithe is not merely a duty but a matter of ownership: the land's produce already belongs to God and is set apart as holy. They treat the tithe as an acknowledgment of divine right, not as a charitable offering from human generosity.
Gill's Exposition of the Bible Baptist 1748
Gill explains that ancient Israel had multiple tithes: one for the Levites, a tenth of that for the priests, and a second tithe the owners themselves ate in Jerusalem, replaced by a poor's tithe every third year. He stresses that all tithes acknowledge God as the land's true owner and the source of every harvest.
Jamieson-Fausset-Brown Commentary Protestant 1871
JFB sees this law as giving divine approval to a practice already known from the patriarchs. The tithe amounted to an annual rent that Israel, as God's tenants, paid to the owner of the land along with a thank offering for His provision.
Keil & Delitzsch OT Commentary Protestant 1876
Keil-Delitzsch clarifies that the tithe of the land includes both grain and fruit, all produce that the soil yields. Because this tenth already belongs to the Lord and is holy, it cannot be offered to Him again through a vow. The only option is to redeem it by adding one-fifth to its value.
Matthew Henry's Commentary Reformed/Presbyterian 1710
Henry warns against a careless approach to vows: no one should treat sanctifying something to the Lord as a jest by offering a firstling, for that already belongs to God by law. A meaningful vow gives what is not already owed, distinguishing devoted things from what is holy by command.
Wesley's Explanatory Notes Methodist/Wesleyan 1754
Wesley points out that tithes come in various types, but this passage refers only to the regular yearly tithe for the Levites. He bases this on the natural meaning of the expression and the further rule requiring a