And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the LORD'S: it is holy unto the LORD. All the tithe of the land - This God claims as his own; and it is spoken of here as being a point perfectly settled, and concerning which there was neither doubt nor difficulty. See my view of this subject Genesis 28:22 (note), to which I do not see the necessity of adding any thing.
Related Commentaries of Leviticus 27:30
Leviticus 27:30
30 And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the LORD'S: it is holy unto the LORD.