Leviticus 27 Study Notes
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27:26-27 No one could consecrate a firstborn because he already belonged to the Lord (Ex 13:2; 34:19-20).
27:28-29 The penalty for disobeying God’s law regarding things set apart . . . to the Lord was death. It is possible that Ananias and Sapphira in the early church were guilty of breaking this law as well as lying to the Holy Spirit (Ac 5:1-11).
27:30-33 The tithe is not a human invention but a divine command. The first time the tithe is mentioned in the Bible was when Abram gave a tenth of what he had to Melchizedek (Gn 14:20). The Israelites are told to tithe from their land’s produce (cp. Dt 14:22-24). During the monarchy, the tithe was important because it provided the capital necessary for the day-to-day operation of the temple. The giving of the tithe was revived by Nehemiah during the postexilic era since it seems that the practice had been ignored (Neh 13:10-13,37-38). Through the prophet Malachi, God rebuked the people for robbing God by not bringing their tithes to the temple (Mal 3:8-10).