Deuteronomy 26

12–15 In these verses, Moses reminds the Israelites that every third year they were to set aside a tenth of all [their] produce (verse 12)—their tithe (see Leviticus 27:30–34 and comment)—for the benefit of the Levites, aliens, orphans and widows (see Deuteronomy 14:28–29 and comment). The Israelites were to assure the Lord that they had not defiled the sacred portion⁶⁹ (verse 13)—that is, the tithe—or used it for any other purpose. Then they could call upon the Lord to look down upon them from heaven,⁷⁰ His dwelling place, and bless them (verse 15). The tabernacle was only His symbolic dwelling place; since God is spirit, He does not dwell in a particular physical location. However, He can make His presence felt anywhere, and He chose to make His presence especially felt in His tabernacle, and later in His temple in Jerusalem.

Follow the Lord’s Commands (26:16–19)

16–19 Moses had now finished giving the Israelites the commands of the Lord, and here he reminds them of their covenant obligation to obey all these commands. In these verses Moses restates Israel’s covenant commitment to obey (verse 17) and God’s covenant commitment to bless (verses 18–19). The Israelites had declared that they would obey (Exodus 24:3,7), and God had declared that He would bless (Leviticus 26:3–12)—that He would make them His treasured possession and set them in honor above all nations as a people holy to Himself (see Exodus 19:5–8; Deuteronomy 4:1–2; 6:1–3 and comments).