27:22-25
These rules ensure that someone could not dedicate land that they had bought from someone else without redeeming it at the Jubilee. This was to ensure that the land could revert back to its original owner. Some people might think “I will have to give the land back anyway, so I might as well dedicate it to the Lord”, so it would be a cost-free “gift” to the Lord. These rules countered that sort of activity.
27:28,29
“Devoting” something to the Lord was different . Something that was devoted to the Lord was a permanent giving to the Lord. It could not be redeemed.
27:30-34
Tithing first came in with Abraham, though the practice may have existed before then. Tithes of all the produce were to be given to the Lord. The rules here, as well as stating that tithing must be done, were to ensure that no one “cheated” in their tithes. Being tempted to cheat on giving is a very human tendency. The book closes again, much as it did at the end of chapter 26.
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