The Firstfruits and the Tithe

261 When you have come into the land that the Lord your God is giving you as an inheritance to possess, and you possess it, and settle in it, 2 you shall take some of the first of all the fruit of the ground, which you harvest from the land that the Lord your God is giving you, and you shall put it in a basket and go to the place that the Lord your God will choose as a dwelling for his name. 3 You shall go to the priest who is in office at that time, and say to him, "Today I declare to the Lord your God that I have come into the land that the Lord swore to our ancestors to give us." 4 When the priest takes the basket from your hand and sets it down before the altar of the Lord your God, 5 you shall make this response before the Lord your God: "A wandering Aramean was my ancestor; he went down into Egypt and lived there as an alien, few in number, and there he became a great nation, mighty and populous. 6 When the Egyptians treated us harshly and afflicted us, by imposing hard labor on us, 7 we cried to the Lord, the God of our ancestors; the Lord heard our voice and saw our affliction, our toil, and our oppression. 8 The Lord brought us out of Egypt with a mighty hand and an outstretched arm, with a terrifying display of power, and with signs and wonders; 9 and he brought us into this place and gave us this land, a land flowing with milk and honey. 10 So now I bring the first of the fruit of the ground that you, O Lord, have given me." You shall set it down before the Lord your God and bow down before the Lord your God. 11 Then you, together with the Levites and the aliens who reside among you, shall celebrate with all the bounty that the Lord your God has given to you and to your house.

12 When you have finished paying all the tithe of your produce in the third year (which is the year of the tithe), giving it to the Levites, the aliens, the orphans, and the widows, so that they may eat their fill within your towns, 13 then you shall say before the Lord your God: "I have removed the sacred portion from the house, and I have given it to the Levites, the resident aliens, the orphans, and the widows, in accordance with your entire commandment that you commanded me; I have neither transgressed nor forgotten any of your commandments: 14 I have not eaten of it while in mourning; I have not removed any of it while I was unclean; and I have not offered any of it to the dead. I have obeyed the Lord my God, doing just as you commanded me. 15 Look down from your holy habitation, from heaven, and bless your people Israel and the ground that you have given us, as you swore to our ancestors-a land flowing with milk and honey."

Matthew Henry's Commentary on Deuteronomy 26:1-15

Commentary on Deuteronomy 26:1-11

(Read Deuteronomy 26:1-11)

When God has made good his promises to us, he expects we should own it to the honour of his faithfulness. And our creature comforts are doubly sweet, when we see them flowing from the fountain of the promise. The person who offered his first-fruits, must remember and own the mean origin of that nation, of which he was a member. A Syrian ready to perish was my father. Jacob is here called a Syrian. Their nation in its infancy sojourned in Egypt as strangers, they served there as slaves. They were a poor, despised, oppressed people in Egypt; and though become rich and great, had no reason to be proud, secure, or forgetful of God. He must thankfully acknowledge God's great goodness to Israel. The comfort we have in our own enjoyments, should lead us to be thankful for our share in public peace and plenty; and with present mercies we should bless the Lord for the former mercies we remember, and the further mercies we expect and hope for. He must offer his basket of first-fruits. Whatever good thing God gives us, it is his will that we make the most comfortable use we can of it, tracing the streams to the Fountain of all consolation.

Commentary on Deuteronomy 26:12-15

(Read Deuteronomy 26:12-15)

How should the earth yield its increase, or, if it does, what comfort can we take in it, unless therewith our God gives us his blessing? All this represented the covenant relation between a reconciled God and every true believer, and the privileges and duties belonging to it. We must be watchful, and show that according to the covenant of grace in Christ Jesus, the Lord is our God, and we are his people, waiting in his appointed way for the performance of his gracious promises.