Giving With Gratitude (26:1-19)

Neal Pollard

Moses further prepares Israel for the post-conquest life and responsibilities they would soon experience. Something that would be so important to God (and, thus, them) was their offering to Him. This chapter addresses two distinct opportunities for the Israelite: (1) Giving of the first of their produce (1-11) and (2) the third-year tithe (also called the “triennial tithe,” 12-15). It is after his instruction regarding these two offerings that Moses concludes this speech section that began back in chapter 12, filled with specific covenant stipulations containing a total of fourteen distinct requirements:

• Proper worship (Deut. 12:1–32)
• Threats of idolatry (Deut. 13:1–18)
• Clean and unclean foods (Deut. 14:1–21)
• Tithes (Deut. 14:22–29)
• The sabbatical year (Deut. 15:1–18)
• Firstborn animals (Deut. 15:19–23)
• Feasts (Deut. 16:1–17)
• Leaders (Deut. 16:18–18:22)
• Protecting life (Deut. 19:1–21:14)
• Protecting sexual morality (Deut. 21:15–23:14)
• Various laws protecting property (Deut. 23:15–24:22)
• Laws on justice, marriage, and business (Deut. 25:1–16)
• Amalek (Deut. 25:17–19)
• Firstfruits and tithes (Deut. 26:1–19

(Mark Dever, TGC, Introduction to Deuteronomy)

This last stipulation was to be borne of gratitude for deliverance from Egypt (5-9) and of a feeling of responsibility for their less fortunate, fellow brethren (13). They were to regard their prosperity as an opportunity to thank God and bless the lives of those who had not shared their degree of material success. As Jesus later teaches, though not specifically related to monetary matters, “Freely you received, freely give” (Mat. 10:8).

God gives Israel a ritual in the firstfruits offering (1-11). They were to acknowledge their inheritance (3), their heritage (5), their emancipation (7-8), and their blessings (9). Their giving response was an acknowledgement that God was the source of all of this. When we consider the fact that God has given us a better inheritance (1 Pet. 1:4), a better heritage (Eph. 1:11), a spiritual emancipation (Rom. 6:7,18,22), and all spiritual blessings (Eph. 1:3), how should we respond? Shouldn’t our life be a total reflection of our gratitude, and wouldn’t this include our giving? Won’t we want to consider what to give back to Him, before we consider any earthly obligation or want?

God gives Israel a ritual in the triennial tithe (12-15). Again, there is a mantra for them to repeat in this special tithe. Here, they are pledging that they have tithed with integrity. That means they had given it to those for whom it was intended (12-13), they had not transgressed God’s will in the matter (13), they have not misused or taken from it (14), and they had listened and obeyed God completely in the matter (14). Having done so, they could boldly ask God to bless them and fulfill His promise to them (15). While Christians are not commanded to tithe, but instead to give as prospered (1 Cor. 16:2), we are told to be generous (2 Cor. 8:2; 9:6), ready (2 Cor. 8:12; 9:2), and cheerful (2 Cor. 9:7). Having a better covenant based upon better promises (Heb. 8:6), we surely would not want to be exceeded by the Israelites who lived under an inferior covenant! 

Regarding all the commandments in this entire section, notice how Moses sums up. In essence, he says, “Be careful (16), wholehearted (16), and faithful (17).” In so doing, be assured that God would be their protection (18) and their source of abundant blessings (19). Be assured, God wants the same from us and wants to do the same for us!