Deuteronomy 26:1-19
Offerings of Firstfruits and Tithes
1 “And it shall be, when you come into the land which the LORD your God is giving you as an inheritance, and you possess it and dwell in it, 2 that you shall take some of the first of all the produce of the ground, which you shall bring from your land that the LORD your God is giving you, and put it in a basket and go to the place where the LORD your God chooses to make His name abide. 3 And you shall go to the one who is priest in those days, and say to him, ‘I declare today to the LORD your God that I have come to the country which the LORD swore to our fathers to give us.’
4 “Then the priest shall take the basket out of your hand and set it down before the altar of the LORD your God. 5 And you shall answer and say before the LORD your God: ‘My father was a Syrian, about to perish, and he went down to Egypt and dwelt there, few in number; and there he became a nation, great, mighty, and populous. 6 But the Egyptians mistreated us, afflicted us, and laid hard bondage on us. 7 Then we cried out to the LORD God of our fathers, and the LORD heard our voice and looked on our affliction and our labor and our oppression. 8 So the LORD brought us out of Egypt with a mighty hand and with an outstretched arm, with great terror and with signs and wonders. 9 He has brought us to this place and has given us this land, “a land flowing with milk and honey”; 10 and now, behold, I have brought the firstfruits of the land which you, O LORD, have given me.’
“Then you shall set it before the LORD your God, and worship before the LORD your God. 11 So you shall rejoice in every good thing which the LORD your God has given to you and your house, you and the Levite and the stranger who is among you.
12 “When you have finished laying aside all the tithe of your increase in the third year—the year of tithing—and have given it to the Levite, the stranger, the fatherless, and the widow, so that they may eat within your gates and be filled, 13 then you shall say before the LORD your God: ‘I have removed the holy tithe from my house, and also have given them to the Levite, the stranger, the fatherless, and the widow, according to all Your commandments which You have commanded me; I have not transgressed Your commandments, nor have I forgotten them. 14 I have not eaten any of it when in mourning, nor have I removed any of it for an unclean use, nor given any of it for the dead. I have obeyed the voice of the LORD my God, and have done according to all that You have commanded me. 15 Look down from Your holy habitation, from heaven, and bless Your people Israel and the land which You have given us, just as You swore to our fathers, “a land flowing with milk and honey.“‘
A Special People of God
16 “This day the LORD your God commands you to observe these statutes and judgments; therefore you shall be careful to observe them with all your heart and with all your soul. 17 Today you have proclaimed the LORD to be your God, and that you will walk in His ways and keep His statutes, His commandments, and His judgments, and that you will obey His voice. 18 Also today the LORD has proclaimed you to be His special people, just as He promised you, that you should keep all His commandments, 19 and that He will set you high above all nations which He has made, in praise, in name, and in honor, and that you may be a holy people to the LORD your God, just as He has spoken.”
This shows us the deliverance of God’s chosen people by grace, His own special people which we who are in Christ (Titus 2:11, 13-14, 1 Peter 2:9-10) have now joined with to follow in willing obedience and service without compromising God’s praise and honor of His great name. He has raised us up for His glory as begun with Israel so long ago, and will continue as He calls us out to Himself (Romans 11:2, 5-6, 25) until we are all safe and secure in the grace of God in Jesus Christ our Lord and Savior. We are all therefore called out of darkness into the light of His grace and mercy to live accordingly in pursuit of holiness (Hebrews 12:14, 2 Corinthians 7:1) to be conformed to the righteousness (Romans 5:17, 1 Corinthians 1:30, 2 Corinthians 5:21, Philippians 3:9) and grace (Romans 5:1-2) of Christ in which we stand. Israel was called to begin this process by the outward acts of obedience that foreshadowed the inner compliance of a willing heart transformed by God’s Spirit in us now. They were to remember that the LORD had drawn them to Himself and brought them into the land of freedom by His grace, to be ever in grate praise for their deliverance from bondage, to worship and be ever thankful for His provision, to give back to Him what they had been given in gratitude of His grace, and to make following Him and His word the direction of their lives. These are now possible to do in Christ by His power in us. We should be ever thankful and praise Him therefore with ongoing worship as living sacrifices (Romans 12:1-2) as His own special people like jewels (1 Peter 2:4-5) of the very temple of God which we have been called to become. Do we reflect and recall all He has done in His sacrifice of suffering as we ought to have done for our sins? Do we then worship Him with our lives (Mark 8:34-35, Romans 6:6, 11-12, 13-14, Galatians 2:20) in joy-filled willingness to please and thank Him by pursuing holiness? The reflection on the deliverance of we who are God’s called and chosen should humble us into abject thankfulness that responds with self sacrifice for the one who sacrificed Himself for us. We can offer nothing else but what was required for all God’s people delivered then and now as is commanded here to give back the tithes of our lives to Him.