Leviticus 27:30-33
The tithe belongs to the Lord and must be honored as holy without alteration.
30 “ ‘All the tithe of the land, whether of the seed of the land or of the fruit of the trees, is Yahweh’s. It is holy to Yahweh.
31 If a man redeems anything of his tithe, he shall add a fifth part to it.
32 All the tithe of the herds or the flocks, whatever passes under the rod, the tenth shall be holy to Yahweh.
33 He shall not examine whether it is good or bad, neither shall he exchange it. If he exchanges it at all, then both it and that for which it is exchanged shall be holy. It shall not be redeemed.’ ”
The tithe belongs to the LORD and must be honored as holy without alteration.
This passage defines the tithe of land produce and livestock as belonging to the LORD, regulating its holiness, redemption, and non-substitutability.
Leviticus 27:30-33 follows the strict category of devoted things that cannot be sold or redeemed. The chapter now addresses tithes, another category already belonging to the LORD. This unit sits near the end of Leviticus, showing that land produce, fruit, herds, and flocks all fall under the LORD’s holy claim.
Israel is at Sinai receiving final Levitical regulations concerning holy things, tithes, dedications, vows, and redemption. The covenant community of Israel, especially households whose land, orchards, herds, and flocks produce increase under the LORD’s provision.
Vows, Valuations, Dedications, Devoted Things, Firstborn, and Tithes Belonging to the LORD
Voluntary devotion to the LORD must not be impulsive, manipulative, or casual, because persons, animals, houses, fields, firstborn, devoted things, and tithes are holy when given to the LORD and must be handled according to His command.