Deuteronomy Chapter 26
The Offering of Firstfruits and Tithes
Deuteronomy 26:1–4 – Paragraph Format, Bible Notes, Your Standard (KJV, Bolded, Enhanced Commentary)
1. The Command to Bring the Firstfruits (Deuteronomy 26:1–4)
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And it shall be, when thou art come in unto the land which the LORD thy God giveth thee for an inheritance, and possessest it, and dwellest therein;
That thou shalt take of the first of all the fruit of the earth, which thou shalt bring of thy land that the LORD thy God giveth thee, and shalt put it in a basket, and shalt go unto the place which the LORD thy God shall choose to place his name there.
And thou shalt go unto the priest that shall be in those days, and say unto him, I profess this day unto the LORD thy God, that I am come unto the country which the LORD sware unto our fathers for to give us.
And the priest shall take the basket out of thine hand, and set it down before the altar of the LORD thy God.
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a. “When thou art come in unto the land”:
God speaks as if Israel’s entrance into the Promised Land is certain, not hypothetical. Though they still faced swollen waters of the Jordan, fortified Canaanite cities, and battle-hardened enemies, the Lord assured them of victory because the land was not earned by merit but granted by promise. This command could only be fulfilled once they possessed and dwelt in the land—meaning this act of worship was directly tied to God’s faithfulness in fulfilling His covenant with Abraham, Isaac, and Jacob (Genesis 12:7; 15:18; 22:17–18). Their act of obedience in bringing firstfruits was both a declaration of faith and a confession that God keeps His word.
b. “Take of the first of all the fruit of the earth”:
This is not the general tithe of produce mentioned elsewhere (Leviticus 27:30; Numbers 18:12). This is a special, inaugural firstfruits offering—the very first yield from the land God had promised. It was not taken after personal needs were met, but before anything else was used. This principle teaches that God is to receive the first, not the leftovers. It echoes Proverbs 3:9–10, “Honour the LORD with thy substance, and with the firstfruits of all thine increase.” Firstfruit offerings were a tangible acknowledgment that the land, the harvest, and even their survival came from God alone.
c. “Go unto the place which the LORD thy God shall choose”:
Worship was not left to personal preference or convenience. The offering had to be brought to the divinely chosen place—eventually revealed as Shiloh, then Jerusalem (Deuteronomy 12:5–7; 2 Samuel 7:13). This established centralized worship and protected Israel from pagan practices and private altars. It shows that sincere worship must still follow God’s ordered pattern, not man’s inventions.
d. Confession before the priest – “I profess this day…”
When presenting the basket, the worshiper made a verbal declaration. It was not silent giving. It was a public testimony of faith, gratitude, and remembrance. They were to confess that God had done exactly what He swore to the fathers. This teaches that giving without remembrance is empty ritual. True worship includes the mind (remembering), the heart (gratitude), and obedience (bringing the firstfruits).
e. The priest’s role – “Take the basket… and set it down before the altar”:
The offering was placed before the altar, symbolizing that it belonged entirely to God. The priest acted as mediator, receiving what the people offered on behalf of the Lord. This anticipates Jesus Christ, our great High Priest (Hebrews 4:14–16; 7:24–27), who presents our spiritual sacrifices before the Father. Just as their firstfruits were set before God’s altar, Paul uses this same imagery in Romans 12:1, teaching believers to present their bodies as a “living sacrifice, holy, acceptable unto God.”
The Offering of Firstfruits – Words of Thanks and Praise
Deuteronomy 26:5–11 – Paragraph Format, Bible Notes, Your Standard (KJV, Bolded, Fully Expanded)
2. The Confession of Israel’s History and Thanksgiving (Deuteronomy 26:5–10)
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And thou shalt speak and say before the LORD thy God, A Syrian ready to perish was my father, and he went down into Egypt, and sojourned there with a few, and became there a nation, great, mighty, and populous:
And the Egyptians evil entreated us, and afflicted us, and laid upon us hard bondage:
And when we cried unto the LORD God of our fathers, the LORD heard our voice, and looked on our affliction, and our labour, and our oppression:
And the LORD brought us forth out of Egypt with a mighty hand, and with an outstretched arm, and with great terribleness, and with signs, and with wonders:
And he hath brought us into this place, and hath given us this land, even a land that floweth with milk and honey.
And now, behold, I have brought the firstfruits of the land, which thou, O LORD, hast given me. And thou shalt set it before the LORD thy God, and worship before the LORD thy God.
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a. “A Syrian ready to perish was my father.”
This statement refers primarily to Jacob, whose family lineage traces through Mesopotamia (Syria/Aram), especially during his time with Laban (Genesis 28:5; 31:20). He was not a powerful king or nobleman—he was a wandering shepherd with no land, no army, and no security. He was “ready to perish,” meaning vulnerable, insignificant, and dependent entirely on God’s covenant promise. This confession forces Israel to remember: We began as nothing; everything we have is by God's grace.
b. “He went down into Egypt… sojourned there… and became a nation.”
Jacob and his sons entered Egypt during the famine (Genesis 46:1–7), numbering only around seventy souls (Exodus 1:5). Yet God used Egypt—despite its oppression—as the incubator of a nation. What seemed like a desperate relocation became the birthplace of a people “great, mighty, and populous.” Their time in Egypt is called a sojourn, meaning temporary. Though the Israelites spent 400 years in Egypt (Genesis 15:13; Exodus 12:40), God did not view it as permanent bondage but as a temporary stage in His redemptive plan.
c. “The Egyptians evil entreated us… laid upon us hard bondage.”
They were slaves—crushed with forced labor, humiliation, and hopelessness (Exodus 1:11–14). This confession is honest about suffering. Biblical worship is never detached or shallow; it remembers both God’s goodness and human affliction. Israel publicly admits: We were helpless and oppressed until God intervened.
d. “We cried unto the LORD… and the LORD heard.”
Their deliverance did not begin with Moses, plagues, or miracles—it began when they cried out to the Lord. God heard their voice, saw their oppression, and acted (Exodus 2:23–25; Exodus 3:7–8). This pattern remains true for believers: God hears, God sees, God delivers.
e. “The LORD brought us forth… with a mighty hand and an outstretched arm.”
This refers to the ten plagues (Exodus 7–12), the Passover (Exodus 12:13), the crossing of the Red Sea (Exodus 14:21–31), and God’s constant guidance by pillar of cloud and fire (Exodus 13:21–22). “Great terribleness” speaks of awe-inspiring judgments—events that struck terror into Egypt and surrounding nations (Joshua 2:9–11).
f. “He hath brought us into this place… a land flowing with milk and honey.”
Now standing in the Promised Land, the worshiper confesses: We are here because God was faithful. This land is fertile, abundant, prosperous—not because Israel earned it, but because God swore it to Abraham (Genesis 15:18).
g. “And now, behold, I have brought the firstfruits…”
The offering is not a cold religious duty—it is a response to God’s faithfulness. The worshiper acknowledges: Everything I bring You is what You first gave me. True giving is always an act of gratitude, not obligation. It is worship before the LORD thy God. Giving without worship is empty; worship without giving is hypocrisy.
3. The Command to Rejoice (Deuteronomy 26:11)
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And thou shalt rejoice in every good thing which the LORD thy God hath given unto thee, and unto thine house, thou, and the Levite, and the stranger that is among you.
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a. Joy is the proper response to grace.
They were not commanded to mourn, fast, or feel guilty—they were commanded to rejoice. God wants His people to enjoy His blessings, not hoard them. This rejoicing was shared with the Levite (who had no land inheritance) and the stranger (the outsider protected by God’s law). Biblical joy is never selfish; it overflows to others.
The Prayer and Confession Over the Tithe
Deuteronomy 26:12–15 – Paragraph Format, Bible Notes, Full KJV Verses, Your Standard
4. The Third-Year Tithe and the Confession of Obedience (Deuteronomy 26:12–15)
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When thou hast made an end of tithing all the tithes of thine increase the third year, which is the year of tithing, and hast given it unto the Levite, the stranger, the fatherless, and the widow, that they may eat within thy gates, and be filled;
Then thou shalt say before the LORD thy God, I have brought away the hallowed things out of mine house, and also have given them unto the Levite, and unto the stranger, to the fatherless, and to the widow, according to all thy commandments which thou hast commanded me: I have not transgressed thy commandments, neither have I forgotten them:
I have not eaten thereof in my mourning, neither have I taken away ought thereof for any unclean use, nor given ought thereof for the dead: but I have hearkened to the voice of the LORD my God, and have done according to all that thou hast commanded me.
Look down from thy holy habitation, from heaven, and bless thy people Israel, and the land which thou hast given us, as thou swarest unto our fathers, a land that floweth with milk and honey.
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a. “When thou hast made an end of tithing… the third year, which is the year of tithing”:
Israel was commanded to give a tithe annually (Leviticus 27:30; Numbers 18:21–24). However, every third year, the tithe was not only for the Levites but also for the vulnerable—the stranger, the orphan, and the widow (Deuteronomy 14:28–29). This three-year tithe ensured that the landless, the foreigner, and the needy could “eat within thy gates and be filled.” God links worship and generosity—true devotion is never indifferent to the suffering of others (James 1:27).
b. “Then thou shalt say before the LORD thy God…” – The Confession of Integrity:
This tithe required a spoken declaration before God, not just the act of giving. The worshiper confessed that he had obeyed God’s instructions wholly and without hypocrisy. This teaches that giving is not merely economic—it is moral, spiritual, and covenantal.
c. Marks of Right Giving (vv. 13–14):
i. “According to all thy commandments… I have not transgressed”:
Giving must align strictly with God’s revealed Word—not human tradition, convenience, or emotional impulse.ii. “Neither have I forgotten them”:
Obedience requires deliberate remembrance. Forgetfulness is often the root of disobedience (Psalm 103:2 – “Bless the LORD, O my soul, and forget not all his benefits.”)iii. “I have not eaten thereof in my mourning…”
The tithe was not to be used even during personal hardship. God’s portion remained God’s portion, even in grief or crisis. True worship costs something (2 Samuel 24:24).iv. “Nor taken away ought thereof for any unclean use”
The tithe could not be diverted towards anything ceremonially impure. Holy things could not be repurposed for personal gain.v. “Nor given ought thereof for the dead”
This rejects pagan funerary practices where offerings or food were placed with corpses or spirits of the dead. Israel was not to mix superstition with worship (Leviticus 19:31; Isaiah 8:19).vi. “I have hearkened… and done according to all that thou hast commanded me”
The worshiper presents obedience—not as pride, but as evidence of faithfulness to the covenant.
d. “Look down from thy holy habitation… and bless thy people Israel” (v. 15):
After giving and obeying, they could confidently ask for blessing. This is not a selfish demand, but a covenant request based on God’s promise to Abraham, Isaac, and Jacob. God dwells in heaven—His “holy habitation”—yet He sees, hears, and responds to His people on earth. This prayer ties obedience to expectation: God’s people give faithfully, and God, according to His promise, blesses faithfully.
Cross references:
Malachi 3:10 – “Bring ye all the tithes into the storehouse… and prove me now herewith…”
Proverbs 3:9–10 – honoring God with firstfruits brings overflowing blessing.
Luke 6:38 – “Give, and it shall be given unto you…”
Moses’ Exhortation to Israel
Deuteronomy 26:16–17 – Paragraph Format, Bible Notes, Full KJV Verses, Your Standard
1. A Call to Complete Obedience (Deuteronomy 26:16)
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This day the LORD thy God hath commanded thee to do these statutes and judgments: thou shalt therefore keep and do them with all thine heart, and with all thy soul.
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a. “This day the LORD thy God hath commanded thee…”
Up to this point, from Deuteronomy chapter 4 through chapter 26, Moses has expounded God’s law—statutes, judgments, commands for worship, justice, warfare, property, tithes, and offerings. Now he brings it to a head: Israel is not merely to hear the law, or agree with it, but do it. The phrase “this day” gives it urgency. Obedience to God is never to be delayed to a convenient tomorrow.
b. “Keep and do them with all thine heart, and with all thy soul”
This is not half-hearted or mechanical obedience. God requires complete devotion—internal and external, desire and action. This repeats the command of Deuteronomy 6:5, “And thou shalt love the LORD thy God with all thine heart, and with all thy soul, and with all thy might.” Obedience without love is hypocrisy, love without obedience is rebellion. God accepts nothing less than the whole heart and whole life.
2. Israel’s Public Declaration of Loyalty (Deuteronomy 26:17)
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Thou hast avouched the LORD this day to be thy God, and to walk in his ways, and to keep his statutes, and his commandments, and his judgments, and to hearken unto his voice.
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a. “Thou hast avouched the LORD this day to be thy God”
To avouch means to publicly declare, to confess solemnly. Israel was declaring before heaven and earth that Yahweh alone is their God. This is covenant language. They are not negotiating with God; they are pledging allegiance. True faith is not silent—it openly confesses loyalty to the Lord (Romans 10:9–10).
b. “And to walk in his ways… keep his statutes… obey his voice.”
Declaring God as Lord must be followed by obedience to His ways. The identity of one’s God is proven by the direction of one’s life. To call Him Lord while refusing His Word is false religion (Luke 6:46 – “And why call ye me, Lord, Lord, and do not the things which I say?”). Israel promises three things:
To walk in His ways – lifestyle shaped by God's character.
To keep His statutes, commandments, and judgments – loyalty to His revealed Word.
To hearken unto His voice – sensitivity and submission to divine instruction.
3. God’s Proclamation Over Israel (Deuteronomy 26:18–19)
Paragraph Format – Full KJV – Your Standard
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And the LORD hath avouched thee this day to be his peculiar people, as he hath promised thee, and that thou shouldest keep all his commandments;
And to make thee high above all nations which he hath made, in praise, and in name, and in honour; and that thou mayest be an holy people unto the LORD thy God, as he hath spoken.
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a. “The LORD hath avouched thee this day to be his peculiar people”:
Just as Israel publicly vowed loyalty to the LORD (verse 17), now God publicly affirms His covenant claim upon them. The word “peculiar” (Hebrew: segullah) means “treasured possession,” something personally owned, guarded, and valued above common things (Exodus 19:5; Psalm 135:4). Israel was not chosen because of strength, morality, or number (Deuteronomy 7:7–8), but purely because of God’s sovereign love and covenant promise to the fathers. This covenantal identity demanded loyalty—belonging to God means living for God.
b. “As he hath promised thee… that thou shouldest keep all his commandments”:
Privilege and responsibility are inseparable. God’s election of Israel was never a license to sin, but a call to holiness (Leviticus 20:26 – “Ye shall be holy unto me: for I the LORD am holy”). Their identity as God's people was to be visibly demonstrated through obedience.
c. “To make thee high above all nations which he hath made, in praise, and in name, and in honour”:
God’s plan was to exalt Israel among the nations—not merely in military strength or wealth, but in testimony, reputation, and spiritual honor. When obedient, Israel would become a light to the Gentiles (Isaiah 42:6; 49:6) and a display of what it looks like when a nation walks with God (Deuteronomy 4:6–8). This promise finds its ultimate fulfillment in the future Messianic Kingdom when Israel will truly be the head and not the tail (Deuteronomy 28:13; Zechariah 8:22–23).
d. “That thou mayest be an holy people unto the LORD thy God, as he hath spoken”:
Holiness is the goal of their calling. Holy (qadosh) means “set apart,” belonging exclusively to God. This was God’s purpose from the beginning of Exodus: “Ye shall be unto me a kingdom of priests, and an holy nation” (Exodus 19:6). This also foreshadows the New Testament calling of believers, who are described in the same terms (1 Peter 2:9), yet this does not replace Israel; rather, God’s covenant with Israel remains irrevocable (Romans 11:1–2, 29).
