Leviticus 27:32
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.

32. whatsoever passeth under the rod, &c.—This alludes to the mode of taking the tithe of cattle, which were made to pass singly through a narrow gateway, where a person with a rod, dipped in ochre, stood, and counting them, marked the back of every tenth beast, whether male or female, sound or unsound.
Leviticus 27:31
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