Leviticus 23:27
Also on the tenth day of this seventh month there shall be a day of atonement: it shall be an holy convocation to you; and you shall afflict your souls, and offer an offering made by fire to the LORD.
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EXPOSITORY (ENGLISH BIBLE)
(27) Also on the tenth.—See Leviticus 16:29.

And ye shall afflict your souls.—That is, fast. (See Leviticus 16:29.)

And offer an offering.—See Numbers 29:8-11.

Leviticus 23:27. Afflict your souls — With fasting and bitter repentance for all, and especially their national sins, among which, no doubt, God would have them remember their sin of the golden calf. For as God had threatened to remember it in after-times to punish them for it, so there was great reason why they should remember it to humble themselves for it.23:23-32 the blowing of trumpets represented the preaching of the gospel, by which men are called to repent of sin, and to accept the salvation of Christ, which was signified by the day of atonement. Also it invited to rejoice in God, and become strangers and pilgrims on earth, which was denoted by the feast of Tabernacles, observed in the same month. At the beginning of the year, they were called by this sound of trumpet to shake off spiritual drowsiness, to search and try their ways, and to amend them. The day of atonement was the ninth day after this; thus they were awakened to prepare for that day, by sincere and serious repentance, that it might indeed be to them a day of atonement. The humbling of our souls for sin, and the making our peace with God, is work that requires the whole man, and the closest application of mind. On that day God spake peace to his people, and to his saints; therefore they must lay aside all their wordly business, that they might the more clearly hear that voice of joy and gladness.Also - Surely. On the special rites of the day, the tenth of Tisri, that is from the evening of the ninth day of the month to that of the tenth Leviticus 23:32, see Leviticus 16. 27-32. there shall be a day of atonement … and ye shall afflict your souls—an unusual festival, at which the sins of the whole year were expiated. (See Le 16:29-34). It is here only stated that the severest penalty was incurred by the violation of this day. Ye shall afflict your souls, with fasting, and bitter repentance for all, especially their national sins, among which no doubt God would have them remember their sin of the golden calf. For as God had threatened to remember it in after-times to punish them for it, Exodus 32:34, so there was great reason why they should remember it to humble themselves for it. Also on the tenth day of this seventh month,.... Tisri, the same as before, answering to part of our September, and part of October:

there shall be a day of atonement; for all the sins of the year past; see Leviticus 16:29,

it shall be an holy convocation unto you: when they should be called together for the exercise of holy duties:

and ye shall afflict your souls; their souls, by repentance, contrition, and humiliation for sin, and their bodies by fasting; and, as the Targum of Jonathan paraphrases it,"by abstaining from eating and drinking, and the advantage of bathing and wiping, and the use of the bed and sandals;''hence called the fast, Acts 27:9; See Gill on Leviticus 16:29,

and offer an offering made by fire unto the Lord; a burnt offering, of which see Numbers 29:8.

Also on the tenth day of this seventh month there shall be a day of atonement: it shall be an holy convocation unto you; and ye shall {n} afflict your souls, and offer an offering made by fire unto the LORD.

(n) By fasting and prayer.

EXEGETICAL (ORIGINAL LANGUAGES)
On this day a holy meeting was to be held, and laborious work to be suspended, just as on the first and seventh days of Mazzoth. This was to be maintained as a statute for ever (see Leviticus 23:14). It was not sufficient, however, to thank the Lord for the blessing of harvest by a feast of thanksgiving to the Lord, but they were not to forget the poor and distressed when gathering in their harvest. To indicate this, the law laid down in Leviticus 19:9-10 is repeated in Leviticus 23:22.
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