Leviticus 27

PLUS

CHAPTER 27

Redeeming What Is the Lord’s (27:1–34)

1 This chapter deals with the making of a special vow to dedicate someone or something to the Lord (verse 2). This was called a “special vow” because it went beyond any required act of worship or service; such a vow was completely voluntary. Such vows were made by people who wanted to demonstrate their total dedication (consecration) to the Lord. Some Israelites even vowed to offer themselves in service to God.

Offering oneself may have been unusual for the Israelites, but it is normative for Christians; all Christians are called to offer their bodies, their lives, to God. In Romans 12:1, Paul writes: I urge you, brothers, in view of God’s mercy, to offer your bodies as living sacrifices, holy and pleasing to God. We do this because God in His mercy offered Himself as a sacrifice for us. This is our spiritualact of worship (Romans12:1); here the word “spiritual” can also mean “reasonable.” Offering oneself to God is a Christian’s reasonable and normal service, out of which all other acts of service flow.

Thus this chapter on special vows is a fitting conclusion to the book of Leviticus and to the whole Mosaic Law given at Mount Sinai, because it points beyond the “letter of the law” to the ideal of total dedication of one’s life to God. Here in this chapter God invites the Israelites to go beyond the minimum requirements of the law; and Jesus invites us to do the same today. In view of what Jesus has done for us, we cannot offer Him “too much.”

Special vows could involve a person (verses 2–8), an animal (verses 9–13), a house (verses 14–15), or land (verses 1625). All these things could be dedicated—given—to the Lord. In earlier chapters, brief mention has been made of offerings that are the result of a vow, especially in connection with the fellowship offering (Leviticus 7:16); but here in this chapter the subject of vows is discussed in detail.

Notice that an Israelite could redeem whatever he had vowed to dedicate by paying its value in silver plus twenty percent extra (verses 13,15,19). In the case of dedicating persons, one could simply offer an appropriate weight of silver instead (verse 2). The question arises: Why couldn’t they just make offerings of money in the first place, just as we do today?

The answer is twofold. First, “money” was not commonly used in ancient times; transactions were ordinarily made “in kind”that is, by exchanging goods and services rather than money.

But there is a second and more important reason, especially when it comes to dedicating persons. It is much easier to simply give money than it is to give oneself. It is much easier to “send a check” for missions than it is to send one’s son or daughter. God calls us to dedicate to Him our most cherished “possessions”—starting with ourselves. When Christian parents “dedicate” their infant children, they are making a formal vow to dedicate them to the Lord. That has much greater meaning for both parent and child than simply giving some money to the church.

God never “commands” us to make a vow; we do so by our choice. But once we make that vow, God expects us to honor it. Yes, we can later substitute money for a person or object we have dedicated, but we must pay that money. In summary, we must never make a vow to God and then not carry it out. God is not to be trifled with. It’s no sin not to make a vow; but it is a sin to make a vow to God and then not keep it (see Deuteronomy 23:21–23; Acts 5:1–11).

2–8 These verses deal with the dedicating of persons by paying money; the equivalent values of different persons are also listed. Persons were usually dedicated to serve as assistants to the priests and Levites in the maintenance of the tabernacle.104 However, since there were only limited opportunities for such service, people could give the monetary equivalent of the person instead.105

One immediately notices in verses 3–7 that the monetary “value” of people varied according to their sex and age. This variation had nothing to do with the person’s intrinsic worth; it was only a rough measure of the physical work he or she could accomplish. A poor Israelite was allowed to dedicate a person for a lesser amount (verse 8).

9–15 When an Israelite vowed to offer an animal, that animal became holy (verse 9); that is, it was “set apart” for the Lord. It couldn’t be exchanged after it had been offered (verse 10). Later on, through the prophet Malachi, the Lord would denounce the Israelites for vowing to offer a good animal but then substituting a bad one in its place (Malachi 1:14).

Animals, houses and land that were dedicated to the Lord were used for the benefit of the priests and Levites, who relied for their livelihood on the offerings of the people.

16–21 The rules for dedicating land (verse 16) were similar to those for dedicating animals and houses, except that in the case of land the time remaining to the next jubilee year had to be taken into consideration (see Leviticus 25:14–17 and comment). If a person dedicated his land halfway between jubilee years, his land would be valued at one half its full worth, because the sequences ensued (Joshua 6:18; 7:1,10–12; worth of land was measured by the number of crops remaining to the next Jubilee.106 If the person did not redeem his land before the Jubilee, it would permanently remain the property of the priests (verses 20–21).

22–25 An Israelite could not actually dedicate land that had been bought from someone else, because at the Jubilee that land would return to its original owner. So instead of the land itself, the person could dedicate the monetary value of that land, based on the number of years remaining to the Jubilee.

26–27 No one could dedicate the firstborn of any animal, because the Lord had already claimed all the firstborn (see Exodus 13:1–2,11–16 and comment). There was no point in “offering” to the Lord what was already His.

28 Anything a man devoted to the Lord could not be redeemed or sold under any circumstances. Here the word“devoted” has a special meaning; it is different from the word “dedicated” that has been used so far in this chapter. Something “devoted” to God was irrevocably given over to Him. It meant that the person or animal or property that had been devoted could never be redeemed (ransomed) or used for any other purpose.107 It not only became “holy” to the Lord; it became most holy.

29 In the Old Testament, things devoted to the Lord were most commonly devoted to destruction: they were the spoils of war. As the conquest of Canaan progressed, the Israelites captured certain cities, which God said must be totally destroyed. Such cities with their inhabitants and all their wealth were said to be devoted to the Lord (Joshua 6:17,21). Since the Israelites could not keep any of the spoils for themselves, they were deterred from fighting for merely selfish reasons. Indeed, in the occasional instances when Israelites did try to take something that was devoted to the Lord, terrible con1 Samuel15:3,13–23).

30–34 In these concluding verses of Leviticus one final important law is given: A tithe (tenth) of everything . . . belongs to the LORD (verse 30). The tithe was the basic minimum amount that the Israelites had to contribute regularly to the Lord for the maintenance of the tabernacle and the Levites (see Numbers 18:21–24). According to Numbers 18:25–29, the Levites were then to give a tithe of what they received to the priests.

In addition to the general tithe mentioned in verse 30, the Israelites were also required to offer to the Lord the firstfruits of animals and produce (Exodus 13:1–2,1112; 23:19). They also had to bring all the regular offerings described in Leviticus Chapters 1–7. By all these means, the tabernacle and the priests and Levites were maintained. (The voluntary vows of dedication described in verses 1–27 were over and above all these required offerings.)

Notice that when a tithe of the animals was given, the Lord did not ask for only the good or the bad animals; the Israelites were to pick every tenth animal as the animals were being counted. In this way a herdsman wouldn’t end up giving away all his best breeding animals, nor would he be able to cheat the Lord by giving only his worst animals.

A final question: Are Christians required to give a tithe—a tenth—of everything to the Lord? The answer is certainly “Yes”at least a tenth. Even very poor Christians can give a tenth (see Mark 12:41–44). As a practical matter, Christians today don’t give a tenth of their animals and produce to the church; rather they give the equivalent value in money (Deuteronomy 14:25).

But for Christians, the giving of a tithe is not a matter of law but a matter of the heart. Because of what Christ has done for us and because the Holy Spirit lives within us, a higher level of consecration is expected of us than was expected of the ancient Israelites. The Israelites were required by law to give tithes and offerings. For us, that is only the beginning. Indeed, God asks from us not just a tenth; He asks for ten tenths—everything we have.

The ancient Israelites dedicated animals, houses, land and children to the Lord. But Christians need to regard all these things as already belonging to the Lord. The house that a Christian “owns” isn’t really “his” house; it’s the Lord’s house, which the Lord is letting him live in.

Are we Christians able to think of our possessions in this way? We give a tenth (or a hundredth) to the Lord and think we have done Him a favor! Rather, we need to live with the constant realization that we and everything we have belong to the Lord—purchased with the blood of Christ. If we will maintain this attitude, then giving our “tithes” will be a joy, not a burden.


1 The Pentateuch (five scrolls) is the name given to the first five books of the Bible, which are believed by most evangelical scholars to have been written by Moses.

2 One of the Ten Commandments, the Sabbath law, has both a moral and a ceremonial component. For further discussion, see Exodus 20:8–11 and comment.

3 The Hebrew word for offering is Corban, which means a gift devoted to God (Mark 7:11).

4 Males were more expendable; females were needed by the people for giving milk and for reproducing young. However, for the fellowship offerings (Leviticus Chapter 3) either a male or a female animal could be offered.

5 For a discussion of anthropomorphism, see footnotes to comments on Genesis 8:21–22; Exodus 3:7–9.

6 For something to be called holy did not mean it had some magical or religious property; it meant that it had been set apart for a special purpose. The holy meal of the priests could not be eaten by anyone else; it was set apart for them alone and had to be eaten within the Holy Place of the tabernacle (Exodus 26:33–35).

7 For a discussion of the “law of firstfruits,” see Exodus 22:29–30 and comment.

8 According to verse 5, the fellowship offering was to be offered on top of the burnt offering. Recall that the burnt offering for the nation as a whole was offered every morning (and evening); the fellowship offering would then be placed on top of the remains of the burnt offering.

9 Pagan people believed that their sacrifices were actually food for their gods. But the meaning here is symbolic. God was pleased with the sacrifice of these fatty portions in a way a human might be pleased with a delicious meal. This is another example of anthropomorphism. See footnotes to comments on Genesis 8:21–22; Exodus 3:7–9.

10 All high priests of Israel were ordinary men who sinned from time to time. There has been only one High Priest who never sinned, and that is Jesus Christ (Hebrews 4:14–15; 5:1–3; 7:23–28).

11 The altar of incense (Exodus 30:1–3) stood within the Holy Place (outer room of the tabernacle) just in front of the curtain of the sanctuary (verse 6)—that is, the curtain that separated the Most Holy Place from the Holy Place (Exodus 26:33). The horns of the altar were symbols of the atoning power of the sin offering.

12 Guilt in the biblical sense is not a feeling; it is a condition. If we sin, we are guilty whether we feel it or not.

13 The laws concerning ceremonial cleanness and uncleanness are described in Leviticus Chapters 11–15 and also in Mark 7:1–4,14–23; Acts 10:9–16,27–28.

14 The sin offering differed from other offerings in that the priests put some of the blood on the horns of the altar (Leviticus 4:30,34), whereas in other offerings blood was sprinkled on the sides of the altar (Leviticus 3:2,8). By this it could be known that a sin offering was taking place.

15 We may have to pay a civil or financial penalty if we have broken a law or caused harm to someone else, but our spiritual penalty has been paid in full.

16 A tenth of an ephah was about two liters.

17 In Exodus 22:7–15, a similar group of sins against one’s neighbor is discussed. There, however, the required restitution is double the amount of the loss inflicted, not merely twenty percent extra. The reason for the difference is that here in Leviticus 6:1–7 the sinner has voluntarily confessed his sin and offered restitution, whereas in Exodus 22:7–15 the sinner has not come forward to confess but has been found guilty in a court of law. The lesser penalty in Leviticus would thus encourage people to quickly confess their sin and make things right with their neighbor.

18 A vow was a solemn promise to offer a gift to God in response to a past divine blessing or in hopes of a future one.

19 For further discussion of cleanness and uncleanness, see Leviticus 11:1,44–45; 15:1 and comments.

20 In addition to these portions of the fellowship offering, the priests also received part of the grain offering (Leviticus 2:3,10; 7:9–10), part of the guilt offering (Leviticus 7:5–6), and part of any sin offering, the blood of which had not been taken inside the Holy Place (Leviticus 6:24–26,30).

21 Sacrifices ended in 70 A.D., when the Jewish temple in Jerusalem was destroyed by the Romans.

22 It is likely that only representative elders actually took part in the offerings on behalf of the people.

23 Many scholars believe that the appearance of God’s glory described in Exodus 40:34–35 is the same event that is described here in Leviticus 9:23–24.

24 God’s sending of fire to consume the remains indicates that He had accepted the offerings of the people. A similar incident is described in 2 Chronicles 7:1.

25 The fire in the altar of burnt offering was always kept burning (Leviticus 6:12–13), but the fire in the altar of incense within the Holy Place was not. The censers were small ceremonial shovels used for taking coals from the altar of burnt offering in order to burn incense; it is likely that on this occasion Nadab and Abihu had used unclean or unauthorized coals taken from outside the courtyard to offer incense in the Holy Place.

26 The fire was probably like a bolt of lightning, because the brothers’ bodies and clothes were not burned up (verse 5).

27 One important reason a dead body was considered unclean was that it was a source of disease; this applied to the carcasses of all living things.

28 The commonest alcoholic beverages in biblical times were wine and beer. Distillation of alcohol to create higher alcoholic content was not introduced until the Middle Ages.

29 The Israelites succeeded in being outwardly “holy,” but they failed at being inwardly holy. Indeed, they missed the whole point of these laws: the laws were meant to encourage inward holiness. It did no good to wash the outside of the cup if the inside was full of greed and self indulgence (Matthew 23:25–28).

30 In Leviticus, the terms unclean and clean are used primarily in a ceremonial or ritualistic sense, not a moral sense. Therefore, to be “clean” or “unclean” does not mean to be “good” or “bad,” or “right” or “wrong.” The terms merely designate what things the Israelites had to avoid in order to remain a distinct people, set apart and consecrated to God.

31 The distinction between clean and unclean animals was observed in the time of Noah (see Genesis 7:2).

32 The term “carcass” implies that the animal has died of natural causes. Clean animals that had been sacrificed or killed for food would not be called carcasses.

33 Locusts are said to be a delicacy. John the Baptist ate locusts and wild honey (Matthew 3:4).

34 For further discussion of cleanness and uncleanness, see Leviticus 11:1,44–45 and comment.

35 In the comments on this chapter, the terms infectious, “communicable” and “contagious” are all used in roughly the same sense. They describe a disease that can be easily transmitted from person to person. In the case of skin diseases, the disease is usually transmitted by direct touch or by contaminated clothing.

36 For further discussion of cleanness and uncleanness, see Leviticus 11:1,44–45 and comment.

37 Throughout history people have feared contagious disease. One quarter of the population of Europe was wiped out by plague in about 1350 A.D. Until relatively recent times, most towns and villages had a “pest house” outside where people with contagious diseases were sent. Perhaps only a close relative would care for them; their lives were miserable. They were “unclean” both ceremonially and physically. It was to such people that Jesus came. He rejected the idea that they were unclean, and to prove His point He healed them of their diseases (Mark 1:40–45). And Christian health professionals today continue to follow His example. As Christians reach out to the outcasts, the “untouchables,” the victims of leprosy and AIDS, they are truly demonstrating the reign of Christ in the world, who Himself was despised and rejected by men, a man of sorrows, and familiar with suffering (Isaiah 53:3).

38 There is one disease, however, for which quarantine is no longer needed: leprosy. Once medical treatment is started, leprosy ceases to be a communicable disease.

39 Some diseases, however, are clearly caused by sinful behavior or sinful attitudes: excessive drinking of alcohol causes liver disease; smoking causes lung disease; overeating causes heart disease; bitterness, jealousy, or resentment can cause ulcers, high blood pressure and other medical problems. And most obvious of all, venereal disease is almost always the direct result of sexual immorality on the part of one or both partners.

40 Other conditions, such as those causing blindness or deafness, were not considered ceremonially unclean because (with few exceptions) they were not contagious.

41 To say that disease is symbolic of sin does not mean that disease is always caused by sin (see Leviticus 13:1 and comment). But disease is to the body what sin is to the soul; it weakens, corrupts, and eventually kills. In this sense, then, disease is a symbol of sin.

42 The significance of the cedar wood and scarlet yarn is not known (verse 4). However, hyssop was a brushlike plant that was used in ceremonial cleansing (Exodus 12:22; Hebrews 9:19).

43 For a discussion of the wave offering mentioned in verse 12, see Leviticus 7:28–36 and comment. A log of oil was about 0.3 liter of olive oil.

44 Though it seems that only men’s discharges are discussed in verses 2–12, the Hebrew term any man in verse 2 can apply to both men and women. Furthermore, in verse 33 the regulations for a man or a woman with a discharge are included as part of the summary of the chapter.

45 In Mark 5:25–34, a woman is described who had been bleeding for twelve years. All during that time she suffered not only from her disease (and her doctors!) but also from the ostracism that resulted from her uncleanness. Her desperation led her, even in her unclean state, to reach out and touch a priest. She fell at his feet, trembling with fear. But the priest was different from all the others; it was Jesus. He reached out and healed her. Jesus reached out to all who were unclean, both ceremonially and morally; and He continues today to invite all people to “touch” Him by faith and be healed.

46 For a discussion on the Most Holy Place and the curtain, see Exodus 26:31–35 and comment. For a discussion of the atonement cover and the ark, see Exodus 25:10–22 and comment.

47 The Day of Atonement is still observed by devout Jews today; it is called “Yom Kippur” (day of atonement).

48 The Day of Atonement always fell exactly six months after the Passover, the annual celebration of Israel’s deliverance from Egypt (Exodus Chapter 12).

49 The term sanctuary area refers to the tabernacle itself (Exodus 26:1–37) and its surrounding courtyard (Exodus 27:9–19). The term “tabernacle area” could also be used. The altar of burnt offering where all animals were sacrificed was located in this courtyard at the entrance to the Tent of Meeting (verse 7). In the Old Testament, the term “Tent of Meeting” usually refers to the tabernacle, but in this chapter it refers to only one room of the tabernacle, the Holy Place—as distinct from the other room, the Most Holy Place.

50 For a discussion of the sin offering, see Leviticus 4:1–35 and comment. For a discussion of the burnt offering, see Leviticus 1:1–17 and comment.

51 The Testimony was the name of the two stone tablets on which the Ten Commandments were inscribed; the tablets were kept inside the ark.

52 Note that whenever sin is involved, a sin (or guilt) offering must precede the burnt offering. God will not accept our offer to dedicate (or consecrate) ourselves until our sin has first been dealt with.

53 For the meaning of the term cut off, see Leviticus 7:19–21 and comment.

54 Exceptions to this law are given in Deuteronomy 12:15,20–21.

55 Whenever the Israelites worshiped other gods, they were said to prostitute themselves; that is, they made themselves like prostitutes—women who go after men who are not their husbands. God considered Himself as a “husband” to Israel; therefore, when the Israelites worshiped other gods they were committing “spiritual adultery” (Hosea 1:2).

56 For the meaning of the term cut off, see Leviticus 7:19–21.

57 Some pagan rituals included the drinking of blood; the blood was thought to give extra “life force” to the one drinking it.

58 Blood sacrifice has been part of man’s worship of God since Abel’s sacrifice recorded in Genesis 4:4. Noah sacrificed animals after the Flood (Genesis 8:20). Thus, from the beginning, blood has been held sacred by both man and God. God commanded Noah not to eat meat that has its lifeblood still in it (Genesis 9:4). And the command is repeated in Leviticus 3:17; 7:26–27.

59 For further discussion, see footnote to comment on Genesis 9:4–7; Leviticus 3:17 and comment.

60 In Leviticus 22:8, the priests are instructed never to eat anything found dead. Since Israel was meant to be a kingdom of priests (Exodus 19:6), this instruction applied to the people as well.

61 There is very little mention of life after death or eternal life in the Old Testament. But it is clearly assumed by the New Testament writers that those Old Testament figures who lived by faith (expressing itself in obedience) would receive eternal life (Matthew 22:31–32; Hebrews 11:16). For further discussion of Old Testament views of death and the afterlife, see General Article: What Happens After Death?

62 Gleaning laws are also discussed in Deuteronomy 24:19–22, where it says that not only grain and grapes are to be left for the poor but olives as well. For a wonderful example of gleaning, see Ruth Chapter 2.

In addition to the gleaning laws, further provision for the poor is described in Exodus 23:10–11; Deuteronomy 14:28–29.

63 It’s hard to imagine how one could be so cruel as to put a stumbling block in front of a blind person (verse 14). But that’s no different from someone deliberately misleading a simple or inexperienced person for one’s own advantage.

64 We rebuke the one who wrongs us because we love him. Loving reproof is a duty we owe to one another, and we need to receive it and give it in love (Psalm 141:5). However, before rebuking someone, we need to be sure of our facts! Maybe our neighbor has a good explanation for his actions and has not wronged us after all.

65 This does not mean that believers must despise themselves. To cease loving self doesn’t mean we must have a poor image of ourselves. We are members of God’s family; we are made in His image. Our worth is derived from Him. Our body is a temple of the Holy Spirit; we must value and care for it (1 Corinthians 6:19). But that is different from loving self.

66 For Christians, these prohibitions against divination and sorcery would include prohibitions against all forms of fortune telling, astrology, palm reading, and every other kind of superstition that is found in modern society today. It is God alone who controls events and circumstances, and to Him alone we must look for guidance.

Because sorcery and divination and other occult practices involve pagan worship and the acknowledgement of other gods, the punishment for engaging in such practices was severe: death (Exodus 22:18). For further discussion, see Exodus 22:18–20 and comment.

67 Pagan peoples shaved their head and cut their body both as a sign of mourning and also as a means of getting their gods’ attention.

68 Jesus said that if we use an honest measure, we’ll get an honest measure in return; likewise, if we treat others generously, we too will be treated generously (Luke 6:38).

69 For the meaning of cut off, see Leviticus 7:19–21 and comment.

70 There may be rare instances when abortion is justified—in particular to save the life of the mother. A discussion of such exceptions is beyond the scope of this commentary.

71 For further discussion of practitioners of the occult, see comment on Exodus 22:18–20; first footnote to comment on Leviticus 19:26–31.

72 Most death sentences in Israel were carried out by stoning. Often the guilty person was placed in a pit and stones were thrown down on him. A less common method of capital punishment was burning by fire (verse 14).

73 Notice in verse 9 that both mother and father are treated equally; it is as bad to curse one as it is the other. Also, according to Deuteronomy 21:18–19, both the mother and father together are to bring their son before the elders or judges.

74 It seems unnatural to us that parents should be required to accuse their own son, knowing it might result in his death. But in a conflict of interests, we are called to put the interests of God before the interests of ourselves and our loved ones—no matter what the cost (see Matthew 10:37–38).

75 For references to verse 10, see Exodus 20:14; Leviticus 18:20; for verse 11, see Leviticus 18:8; for verse 12, see Leviticus 18:15; for verse 13, see Leviticus 18:22; for verse 14, see Leviticus 18:17; for verses 15–16, see Exodus 22:19; Leviticus 18:23.

76 For the reference to verse 17, see Leviticus 18:9; for verse 18, see Leviticus 18:19; for verse 19, see Leviticus 18:12–13; for verse 20, see Leviticus 18:14; for verse 21, see Leviticus 18:16.

77 The failure of the priests to set an example became one of Israel’s greatest problems in later years and ultimately resulted in the Israelites being driven into exile.

78 Many of the pagan peoples in Old Testament times believed that their gods actually “ate” the sacrifices offered to them. Here, the word food is only symbolic. God is spirit (John 4:24); He doesn’t eat.

79 In the Greek language (the language in which the New Testament was written), the word for “anointed one” is “Christ.” In Hebrew (the original language of the Old Testament), the word for “anointed one” is “Messiah.”

80 In verse 3, to be cut off means to be “excluded” from the worshiping community of Israel (see Leviticus 7:19–21 and comment).

81 For a discussion of infectious skin disease and bodily discharge (verse 4), see Leviticus 13:1–46; 15:1–15; for defilement by a corpse and the emission of semen (verse 4), see Leviticus 21:1–4; 15:16–18; for any crawling thing (verse 5), see Leviticus 11:29–31; and for anything found dead or torn (verse 8), see Leviticus 17:15.

82 There was an exception to the rule that no unauthorized person (verse 13) could eat any of the holy food (sacred offering): a person in great need could eat it. David ate the holy bread from the table in the Holy Place (1 Samuel 21:6), and Jesus referred to this instance to show that a person in need could eat holy food (Mark 2:25–26). Jesus added that God desires mercy, not sacrifice (Matthew 12:7).

83 Defective animals could be eaten at home, but (except for the freewill offering) they could not be offered as sacrifices (Deuteronomy 15:21–22).

84 The grain offering consisted of two-tenths of an ephah (about 4 liters) of flour mixed with oil, together with a drink offering of a quarter of a hin (1 liter) of wine.

85 In the Greek language, “Pentecost” means “fiftieth.”

86 For a discussion of the burnt offerings, the grain offering and the sin offering, see Leviticus 1:14; 2:1–16; 4:1–2,22–35 and comments.

87 Today some countries have a special national“Thanksgiving Day” to acknowledge that the ultimate source of all harvests and all prosperity is God Himself. Such national days of thanksgiving are modeled on this Feast of Tabernacles.

88 We should note again that the Israelites would begin to fully celebrate these festivals only after they had settled in Canaan and could raise the produce necessary for all the required offerings.

89 The burnt offering, grain offering and sin offering are described in Leviticus Chapters 1–2,4.

90 It was assumed that debtors would make every effort to repay their debts on time; it was no advantage to them to lose their liberty and their land.

91 Societies have two choices. Either they can protect the rights of the poor through legislation, or they can let the poor grow poorer and poorer until finally in desperation they rise up and overthrow the rich.

92 During the jubilee year, it’s possible that two years of planting had to be forgone—the forty ninth year and the fiftieth year.

93 The fact that the Israelites were themselves aliens and tenants under God should have helped them remember to treat kindly the actual aliens who lived among them (Exodus 22:21; 23:9) and also their own fellow Israelites who had fallen on hard times and had become indebted.

94 The redemption price in these first two instances was determined by the number of years remaining to the Jubilee. The original price paid by the buyer would have been based on the full number of years remaining to the Jubilee; therefore, if the land was redeemed prior to the Jubilee, only the balance (the value of the unused years) would have to be refunded to the buyer (verse 27).

95 The Levites were not given a regular tribal allotment of land; rather, they were given towns to live in (Numbers 35:1–5).

96 According to Exodus 21:2–6, a Hebrew servant was to be released after six years. But here in verses 39–46, Moses is talking about an Israelite who sells himself; in that case, he and his family were to be released in the Year of Jubilee.

97 A slave had fewer rights than an indentured servant; slaves were considered to be a form of property. Only aliens and temporary residents could become slaves in Israel. Slaves were not released in the jubilee year; however, they were to be treated humanely. Masters had to remember that they too had a Master in heaven; if they hoped to be treated kindly themselves, they would have to treat their slaves kindly also (Ephesians 6:9; Colossians 4:1).

98 Ungodly people also benefit from God’s common blessings of rain and sunshine and food. Sometimes it seems as if the ungodly are prospering and the godly are suffering. But in the end God will judge those who disobey His commands—sometimes in this life, but certainly in the next.

99 The covenant God is referring to in verse 9 is primarily the Sinaitic covenant (the Israelites hadn’t even left Mount Sinai yet); but since the Sinaitic covenant grew out of earlier covenants that God made with Abraham, we can understand them all together forming one great covenant (see Genesis 12:2–3; 15:18–21; 17:7–8).

100 God’s “walking” is an example of anthropomorphism, as in Genesis 3:8. For further discussion, see footnotes to comments on Genesis 8:21–22; Exodus 3:7–9.

101 In verse 30, God says He will destroy Israel’s high places. These were hilltops where the Canaanites and later the Israelites set up altars for the worship of false gods.

In verses 33–35, God looks ahead to the great Exile, when the Israelites would be taken captive to Babylon. During that time (approximately seventy years) the land would produce no harvest; it would finally enjoy its sabbath years (see Leviticus 25:1–7), which the Israelites in their disobedience had refused to observe while they were living in the land.

102 Circumcision was the external sign of God’s covenant with Abraham (see Genesis 17:9–13 and comment). But circumcision also had an important symbolic meaning: it symbolized the “cutting away” of one’s sinful nature—a circumcision of the heart (Romans 2:28–29). Thus a rebellious and sinful heart could be called an uncircumcised heart (verse 41).

103 God made the same basic covenant with Abraham, Isaac and Jacob (Genesis 12:1–3; 15:18–21; 17:9–14; 26:2–4; 28:10–15). This covenant was renewed at Mount Sinai (Exodus 19:3–8). God will never break His part of the covenant; it is irrevocable (see Romans 11:28–29). Many Christians believe that a faithful remnant of Israel will indeed experience a renewal of the ancient covenant blessings promised to the patriarchs (see Romans 11:1–32). But for this to take place, this “remnant” of Jews will still need to confess their sins. Not only that, they will still need to pay for their sin (verse 41). Even after we have confessed our sins, those sins still have to be “paid for.” All sins have consequences—God’s punishment. Punishment is a necessary part of our restoration. We may be “freely” forgiven, but sin itself is never “free.”

104 A well known Old Testament example of dedicating one’s child to the Lord is that of Hannah, who dedicated her son Samuel to serve the Lord for his entire life (1 Samuel1:10–11,21–28).

105 The monetary equivalent was measured in shekels. The standard shekel—the sanctuary shekel (verse 3)—was twelve grams of silver. Only much later was the silver made into coins.

106 The absolute value of land was determined by the amount of seed required for it—in other words, by the surface area that was suitable for planting (verse 16). A homer of seed was over two hundred liters. If a person wanted to redeem his land, he would have to pay the price set by the priest at the time of dedication, plus twenty percent.

107 Sometimes people and objects were “devoted” to the Lord by totally destroying them; this was particularly true of the Canaanite cities that Israel would later be attacking. For further discussion of the expression “totally destroy,” see comment on Numbers 21:1–3 and first footnote to comment.