Commentaries
27:26-33 Things or persons devoted, are distinguished from things or persons that were only sanctified. Devoted things were most holy to the Lord, and could neither be taken back nor applied to other purposes. Whatever productions they had the benefit, God must be honoured with the tenth of, if it could be applied. Thus they acknowledge God to be the Owner of their land, the Giver of its fruits, and themselves to be his tenants, and dependants upon him. Thus they gave him thanks for the plenty they enjoyed, and besought his favour in the continuance of it. We are taught to honour the Lord with our substance.
26, 27. Only the firstling of the beasts—These, in the case of clean beasts, being consecrated to God by a universal and standing law (Ex 13:12; 34:19), could not be devoted; and in that of unclean beasts, were subject to the rule mentioned (Le 27:11, 12).