Deuteronomy 26

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Offerings of Firstfruits and Tithes

26 “When you come into the land that the LORD your God is giving you for an inheritance and have taken possession of it and live in it, you shall take some of the first of all the fruit of the ground, which you harvest from your land that the LORD your God is giving you, and you shall put it in a basket, and you shall go to the place that the LORD your God will choose, to make his name to dwell there. And you shall go to the priest who is in office at that time and say to him, ‘I declare today to the LORD your God that I have come into the land that the LORD swore to our fathers to give us.’ Then the priest shall take the basket from your hand and set it down before the altar of the LORD your God.

“And you shall make response before the LORD your God, ‘A wandering Aramean was my father. And he went down into Egypt and sojourned there, few in number, and there he became a nation, great, mighty, and populous. And the Egyptians treated us harshly and humiliated us and laid on us hard labor. Then we cried to the LORD, the God of our fathers, and the LORD heard our voice and saw our affliction, our toil, and our oppression. And the LORD brought us out of Egypt with a mighty hand and an outstretched arm, with great deeds of terror, with signs and wonders. And he brought us into this place and gave us this land, a land flowing with milk and honey. And behold, now I bring the first of the fruit of the ground, which you, O LORD, have given me.’ And you shall set it down before the LORD your God and worship before the LORD your God. And you shall rejoice in all the good that the LORD your God has given to you and to your house, you, and the Levite, and the sojourner who is among you.

“When you have finished paying all the tithe of your produce in the third year, which is the year of tithing, giving it to the Levite, the sojourner, the fatherless, and the widow, so that they may eat within your towns and be filled, then you shall say before the LORD your God, ‘I have removed the sacred portion out of my house, and moreover, I have given it to the Levite, the sojourner, the fatherless, and the widow, according to all your commandment that you have commanded me. I have not transgressed any of your commandments, nor have I forgotten them. I have not eaten of the tithe while I was mourning, or removed any of it while I was unclean, or offered any of it to the dead. I have obeyed the voice of the LORD my God. I have done according to all that you have commanded me. 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 fathers, a land flowing with milk and honey.’

“This day the LORD your God commands you to do these statutes and rules. You shall therefore be careful to do them with all your heart and with all your soul. You have declared today that the LORD is your God, and that you will walk in his ways, and keep his statutes and his commandments and his rules, and will obey his voice. And the LORD has declared today that you are a people for his treasured possession, as he has promised you, and that you are to keep all his commandments, and that he will set you in praise and in fame and in honor high above all nations that he has made, and that you shall be a people holy to the LORD your God, as he promised.”

(ESV)

Deuteronomy 26 Commentary

by Brad Boyles

Up to this point, Israel has had a nomadic existence, meaning, they have been on the move without a permanent home. Now they are getting ready to settle in an agricultural society in the Promised Land, so God (through Moses) is building a system of dependence and worship into the fabric of their society. It is similar to how we think about Christmas. Many celebrate Christmas, but for Christians, the celebration has symbolism that draws our hearts toward Christ. God is establishing an agricultural system that will draw their hearts toward Him.

Quick Summary

Firstfruits Offering (26:1-11): The firstfruits of Israel’s harvest refer to the initial portion of the crops harvested each agricultural season. The idea is that this firstfruits giving honored the Lord, because it gave Him the initial (or best) portion off the top before any was taken or used for themselves. Once the Israelites move in and possess the land promised to them by God, they are commanded to bring the firstfruits of their harvest to the Lord, offering them at the sanctuary. This act is to acknowledge God’s provision.
Confession of God’s Faithfulness (26:5-10): The person making the firstfruits offering brings them to priest and recites a declaration, recounting Israel’s journey from being a small, oppressed people in Egypt to being delivered and settled in a land of abundance.
Tithing (26:12-15): Every third year, the Israelites are instructed to bring a tithe of their produce for the Levites, foreigners, orphans, and widows. This act of obedience is meant to help those in need. God has always had a heart for the marginalized.
Covenant Renewal (26:16-19): The chapter ends with a call to Israel to obey God’s commandments and to live as a holy people, set apart for God’s purposes. In return, God will make Israel a people “holy to the Lord,” and they will be exalted above all nations.

In order to understand this firstfruits concept, I think it’s important to understand the agricultural calendar and how God arranged for Israel to integrate spiritual worship into their harvest time.

God establishes a series of feasts or festivals throughout the year and we actually read about these back in Leviticus 23. There were four in the spring and three in the fall. Sabbath, Passover, the Feast of Firstfruits, the Feast of Weeks (Pentecost – 50 days after Passover), the Feast of Trumpets, the Day of Atonement, and the Feast of Booths (or “Tabernacles”).

The feast of the Firstfruits was a regular yearly practice, however, the command given here in Deuteronomy 26 could have been a special offering that was specifically tied to their journey into the Promised Land.

Later Jewish tradition holds that the law was given to Israel at Mount Sinai on the same date as the Feast of Firstfruits, making it fitting to connect the two events as they prepare to renew their covenant with the Lord and settle in the land He promised to them.

Response

The expectation for Israel was to remember the grace and faithfulness of God, and allow the joy of their identity in the Lord (as receivers of His grace) to drive their obedience. The same is true for us today. Cheerful giving with a grateful heart is worship that fulfills obedience and reflects Christ.

We see this demonstrated in the NT in the gospel of Luke. In Luke 18, we get a story about a rich young ruler who comes to Jesus and wants to know how to inherit eternal life. He claims he has kept all the commandments, but Jesus looks into his heart and tells him he lacks one thing.

When Jesus heard this, he told him, “You still lack one thing: Sell all you have and distribute it to the poor, and you will have treasure in heaven. Then come, follow me.”
Luke 18:22 CSB

Jesus is inviting this man into a relationship of love and grace where he can participate in the Kingdom by being a cheerful giver and receive treasure far greater than anything he had collected on earth. But this man is so law-bound that he interprets Jesus’ request as a burden that he cannot keep. He has earned everything in life and he is unable to part with his wealth. Jesus then makes a shocking statement – “it is easier for a camel to go through the eye of a needle than for a rich person to enter the kingdom of God.” The disciples are stunned. This man was righteous, blessed, and wealthy! “Who, then can be saved?” they ask. Jesus says, “What is impossible with man is possible with God.”

In the next chapter, Luke 19, we get another story of a wealthy man who comes to Jesus and we see the fulfillment of “possible with God.”

He entered Jericho and was passing through. [2] There was a man named Zacchaeus who was a chief tax collector, and he was rich. [3] He was trying to see who Jesus was, but he was not able because of the crowd, since he was a short man. [4] So running ahead, he climbed up a sycamore tree to see Jesus, since he was about to pass that way. [5] When Jesus came to the place, he looked up and said to him, “Zacchaeus, hurry and come down because today it is necessary for me to stay at your house.” [6] So he quickly came down and welcomed him joyfully. [7] All who saw it began to complain, “He’s gone to stay with a sinful man.” [8] But Zacchaeus stood there and said to the Lord, “Look, I’ll give half of my possessions to the poor, Lord. And if I have extorted anything from anyone, I’ll pay back four times as much.” [9] “Today salvation has come to this house,” Jesus told him, “because he too is a son of Abraham. [10] For the Son of Man has come to seek and to save the lost.”
Luke 19:1-10 CSB

I think Luke intentionally positioned these stories close to each other for a reason. Zacchaeus knows he needs Jesus and he is willing to climb a tree just to get a glimpse of Him. When Jesus invites Himself over, Zacchaeus’ heart overflows with a cheerful and grateful attitude which leads to obedience. Notice – Jesus doesn’t ask him to do anything. With the young ruler, Jesus tells him to sell his possessions because he is operating under the law, but in the case of Zacchaeus, this generous pronouncement bursts forth from his joy which was received by grace through faith. Jesus declares something amazing that we cannot miss. Salvation has come to this house! What is impossible with man, is possible with God.

Rich Young Ruler

He sought eternal life (not Jesus Himself) as a reward for his actions.
His obedience was external, motivated by duty and self-reliance.
He had no need for a Savior, so the burden of the law was heavy.
His attitude was “Look at what I’m losing.”

Zacchaeus

He sought Jesus knowing he was broken.
His heart change was motivated by the grace of Jesus.
His joy in encountering Christ led to generous, heartfelt obedience flowing naturally from being with Jesus.
His attitude was “Look at what I have been given!”

The lesson is just as clear today as it should have been for the Israelites during the time of Deuteronomy. Obedience is not done under compulsion or obligation (and the law cannot save!) It is not dependent on our own willpower (though willpower is involved in the process). True obedience comes from being with Jesus and experiencing His grace. Jesus said it Himself.