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.

30-33. all the tithe of the land, whether of the seed of the land—This law gave the sanction of divine authority to an ancient usage (Ge 14:20; 28:22). The whole produce of the land was subjected to the tithe tribute—it was a yearly rent which the Israelites, as tenants, paid to God, the owner of the land, and a thank offering they rendered to Him for the bounties of His providence. (See Pr 3:9; 1Co 9:11; Ga 6:6).