And all the tithe of the land. — That is, of the soil, or what grows on it, in contradistinction to the tithes of the land mentioned in Leviticus 27:32. The last things mentioned which cannot be dedicated to the Lord by a vow are tithes. Like the firstborn of Animals (see Leviticus 27:26), they already belong to God by another statute. A man, therefore, cannot vow to God what is not his own.
Whether of the seed of the land. — That is, what the seed when sown produced in the soil (Numbers 18:21-24; Deuteronomy 14:22-29).