Leviticus 27:30 - Coke's Commentary on the Holy Bible

And all the tithe of the land— The tithe is here spoken of as a thing fixed and known; upon which subject see Genesis 28:22. All these tithes (whether of the seed of the land, i.e. the corn; or of the fruit of the tree, i.e. wine and oil; Numbers 18:12; Numbers 20:5.Deuteronomy 14:23.) were to be appropriated to God; i.e. to the maintenance of his priests and ministers. There is a law, indeed, in the last quoted passage of Deuteronomy, which ordains the owners to eat the tithe of their corn, wine, and oil, before the Lord; i.e. in the place where his sanctuary was. But this is to be understood of the tithe of the remainder, after the tenth had been given to the Levites: For, first of all, the first-fruits were to be paid to the priests; Exodus 22:29 chap. Leviticus 2:12 which is reckoned to have been about a sixtieth part of the whole. Then, out of the remainder, they offered the tithes, which were divided into the first and second; the first tithes were paid to the Levites, under which name are comprehended all the ministers of religion of an inferior order to the priests; as the aeditui, door-keepers of the temple, the singers, &c. Out of these tithes, again, the Levites paid a tenth to the priests, Numbers 26:28 and by this offering they owned the priests to be as far superior to them in their office, as they were to the people in general in their office. The second tithes were the tithe of the residue, or remaining nine parts, out of which the owner was obliged either to take a tithe in kind, and carry to Jerusalem, or to the place where the sanctuary was, &c. there to feast before the Lord, with the Levites and the poor; or, if the place was too remote, he turned it into money, to be applied to the same use. Deuteronomy 14:23; Deuteronomy 14:29. But these second tithes were every third year to be distributed among the Levites and the poor within their respective cities; of which see Deuteronomy 14:28-29. Therefore all the difference was, that what was spent in other years at Jerusalem upon the Levites and the poor, was, the third year, spent in their own cities. Thus, according to Selden, the owner paid near one fifth of his whole yearly income. For instance, suppose it was 6000 ephahs, then the terumah, or oblation of first-fruits was 100, i.e. a sixtieth part; of the remaining 5900, the first tithe, 590 was for the Levites; out of which the priest had 59 for his tithe. Then remains 5310, of which the second tithe 531, was, the first and second year, for the Levites and poor at Jerusalem; and every third year for the same at home; see Selden's Dissertation on Tithes.