27:30 The tithe - There are divers sorts of tithes, but this seems to be understood only of the ordinary and yearly tithes belonging to the Levites, as the very expression intimates, and the addition of the fifth part in case of redemption thereof implies.
27:26-33 Things or persons devoted, are distinguished from things or persons that were only sanctified. Devoted things were most holy to the Lord, and could neither be taken back nor applied to other purposes. Whatever productions they had the benefit, God must be honoured with the tenth of, if it could be applied. Thus they acknowledge God to be the Owner of their land, the Giver of its fruits, and themselves to be his tenants, and dependants upon him. Thus they gave him thanks for the plenty they enjoyed, and besought his favour in the continuance of it. We are taught to honour the Lord with our substance.