Verse 30
(30) And all the tithe of the land.—That is, of the soil, or what grows on it, in contradistinction to the tithes of the land mentioned in Leviticus 27:32. The last things mentioned which cannot be dedicated to the Lord by a vow are tithes. Like the firstborn of Animals (see Leviticus 27:26), they already belong to God by another statute. A man, therefore, cannot vow to God what is not his own.
Whether of the seed of the land.—That is, what the seed when sown produced in the soil (Numbers 18:21-24; Deuteronomy 14:22-29).
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