Leviticus 27:30-32 - Exposition

Tithes, like the cherem, are introduced as things well known. Abraham gave tithes to Melchizedek ( Genesis 14:20 ; Hebrews 7:4 ). Jacob vowed the tenth to the Lord ( Genesis 28:22 ), whence we see that the practice of the payment of tithes was not of Mosaic institution, but immemorial. The duty was, however, commanded afresh for the Israelites. "I have given the children of Levi all the tenth in Israel for an inheritance, for their service which they serve, even the service of the tabernacle" ( Numbers 18:21 ), and of this tithe they were to pay a tenth to the priests ( Numbers 18:26 ). Being already the Lord's, the tithe of the corn and fruits could not be vowed to the Lord, but it could be redeemed, or commuted, by the owner paying one-fifth more than the price at which it was valued.