Daily Devotion | Leviticus 27:14–34 | 2026 April 06

Title: Daily Devotion | Leviticus 27:14–34 | 2026 April 06

Scripture: Leviticus 27:14–34 (ESV, reference only)

Date: 2026 April 06

Speaker: Rev. John Chen

Transcribed, translated & edited by: Joseph Wang (Yufan)

Alright, dear brothers and sisters, peace be with you. We thank God for His grace that has brought us into a new day to study our Daily Devotion. Today we are studying Leviticus chapter 27, verses 14 to 34. Today we come to the conclusion of the book of Leviticus. Let us pray. Lord, we thank You. We thank You for leading us and letting us know how to provide for the sanctuary and how to provide for the Levites. Lord, this is Your mercy, that You allow us to truly follow You, to truly understand Your will, and to serve Your house through our provision. And also, in our finances, to receive Your blessing. We pray in the name of our Lord Jesus Christ, Amen.

Now let us look at Leviticus chapter 27. Earlier we talked about dedicating persons and dedicating livestock, and then next comes dedicating houses. When a house is set apart as holy, it is actually something of greater value. And in this case, the redemption price must be given to the sanctuary. If you want to redeem it, not only can you not take back the original amount, but you must also add one-fifth. Only then will the house return to you. In other words, the usage of the house belongs to the sanctuary unless redeemed in that way. Then, if it is land, there are two different situations.

One situation is inherited land. If you dedicate inherited land to the LORD as part of a vow, then a fixed valuation is assigned. You must give that amount to the priest. The valuation is calculated from the Year of Jubilee, and if it is after the Jubilee, then the remaining value is calculated accordingly. If the person who set apart the land wants to redeem it, then after the valuation is determined, he must also add one-fifth—that is, he must pay an additional twenty percent—before the land can return to him.

But if the person does not redeem the land, and the land has already been set apart and devoted to the LORD through a vow, and then he sells that land to another person, then the nature of the land changes. It can no longer be redeemed. Then when the Year of Jubilee comes, and the land comes out of the hand of the buyer, it shall be holy to the LORD like a field devoted, and it shall belong to the priest as his possession. This is explained in the passage. What does this mean? It means that if you dedicate your land to God and have already paid the valuation, the produce of the land is still yours during that time. And if you want to redeem it, you add one-fifth, and it returns to you. But if this land originally belonged to you and you sell it after dedicating it, then at the Jubilee it will not return to you anymore.

If, however, it is a piece of land that you purchased rather than inherited, then it is another regulation. If a purchased field is set apart as holy to the LORD, then the priest shall receive the valuation. And at the Jubilee, the land returns to the original owner, the one from whom it was purchased. So here we see clearly that when land is dedicated, there are different cases: one is inherited land, and one is purchased land. And within inherited land, there are also two situations: one is that you dedicate it and keep it that way, and another is that you dedicate it and then sell it. If you sell it, then it will no longer be yours at the Jubilee.

All of these are very detailed regulations concerning offerings given to the sanctuary. The purpose is to help the Israelites clearly understand what the regulations regarding money are, and how they are to provide for the needs of the sanctuary. Because the sanctuary includes the Levites, and there are many people there, they need to be supported. How does the sanctuary maintain its operation? How are the Levites provided for? It is through these kinds of arrangements, through people setting things apart as holy, and then giving the valuation to the priests, so that the Levites may be supported. So these are the regulations of the sanctuary, the regulations concerning vows, and their purpose is to enable people to supply all kinds of needs for the sanctuary.

Now regarding livestock: if it is a firstborn, it cannot be set apart again, because it already belongs to the LORD. If it is unclean, then it must be redeemed at a fixed valuation plus one-fifth. If it is not redeemed, then it is sold, and the money is given to the priest. This is because unclean firstborn animals also belong to the LORD, but they cannot be sacrificed. So what should be done? They are sold, and the money is given to the sanctuary.

Then in verse 28, everything devoted to the LORD—whether a person, an animal, or inherited land—shall not be sold or redeemed. Everything devoted is most holy to the LORD. And in verse 29, it specifically mentions things devoted to destruction. We know that when God led Israel into Canaan, there were certain things that had to be devoted to destruction. These were things that the Israelites were not allowed to touch. They had to be completely destroyed, killed, or given over entirely to the LORD. The Israelites could not take them, because they belonged wholly to God. And if someone touched them, that person would be put to death.

So this is what chapter 27 covers, from verse 1 to verse 29, which explains the regulations concerning vows. Why do people make vows? As we said earlier, these are things that people ought to give to the LORD. At the same time, it also shows us that such offerings to the priests ensure that the entire sanctuary has the financial means to operate. The Levites need to be supported. There are also many items in the sanctuary, including the sacrifices themselves. Think about the daily burnt offerings, morning and evening—where do these come from? They come from the offerings of the Israelites. And a large portion of these offerings comes from the vows that the Israelites themselves make to God.

When I make a vow, I dedicate something to God—whether it is a person, livestock, a house, or land. And when these things are dedicated, the valuation must be given to the priest. In this way, the whole sanctuary can continue to function normally. That is the meaning. Then there is another part, which is the tithe. This is actually the final section of Leviticus chapter 27. All the produce of the land, one-tenth, belongs to the LORD. It is holy to the LORD. If you want to redeem this one-tenth, then you must add another one-fifth, that is, an additional twenty percent.

And if it is from the herd or the flock, how is this one-tenth given to the LORD? It is that every tenth animal, whether good or bad, belongs to God. If you try to exchange it, it is stated very clearly that both the original and the substitute shall belong to the LORD and cannot be redeemed. This is a mandatory regulation. So if the earlier regulations concerning vows still have a voluntary aspect—whether it is dedicating persons, livestock, houses, or land—then from verses 30 to 33, the tithe is not voluntary. It is mandatory. One-tenth of all produce must be given to God. This is a command so that the sanctuary may continue to function.

This is from the perspective of people, a regulation concerning what they must do. But from God’s perspective, in the relationship between God and man, everything belongs to God. This expresses your reverence toward God. It shows that all that I have and all that I gain comes from God. Therefore, I must return these things to God. So here we see God’s requirement for the Israelites. In chapter 27, God gives something like a concluding instruction to teach Israel how to fear Him. To fear God is something Israel must do. And chapter 27 tells you, in financial matters, how you are to fear God. This is also related to the Eighth Commandment—you shall not steal. You must not steal what belongs to God.

Therefore, the matter of tithing is something ordained by God, something that Israel must do. Later, in the Old Testament, in Malachi chapter 3, verses 6 to 12, it clearly says that the Israelites were robbing God in their tithes and offerings. In verse 8, it says that they were robbing God in what they ought to bring. In verse 9, it says that because of this, the whole nation was under a curse. And in verse 10, the LORD of hosts says that if they bring the full tithe into the storehouse, so that there may be food in His house, He will open the windows of heaven and pour out blessing until there is no more need.

So Malachi 3:6–12 speaks very clearly about tithing. And where does the Old Testament foundation for tithing come from? It comes from Leviticus chapter 27. In addition, in Haggai chapter 1, it also mentions that when the Israelites did not give and did not build the temple, God brought judgment upon their land. So we see that throughout the Old Testament, there is consistency—from Leviticus 27, to Haggai chapter 1, to Malachi chapter 3—showing that when the Israelites did not support the house of God, they came under discipline, and when they obeyed, they received God’s blessing.

Now someone may say, “Pastor Chen, you are a pastor, so of course you speak about tithing. But in the New Testament, there does not seem to be a very clear command about tithing.” It is true that in the New Testament there is no extremely explicit command laid out in the same way. However, we can still see from passages such as Matthew 23:23, where Jesus rebukes the scribes and Pharisees, saying that they tithe mint, dill, and cumin, but neglect the weightier matters of the law—justice, mercy, and faithfulness.

When we read this, we might think that tithing has been abolished. But notice what the Lord Jesus says—“these you ought to have done, without neglecting the others.” That means tithing itself is not abolished. The Gospel of Luke records the same teaching, so we will not repeat it here. So what I am saying here is to remind you that tithing is a biblical command. When the church teaches this, it is right to do so. Brothers and sisters, do not be misled by some teachings that say tithing no longer exists and that everything is only voluntary giving. That is incorrect.

Voluntary giving corresponds to the earlier regulations about vows. For example, dedicating a house—you may choose to do so or not; that is your decision. But the one-tenth described in verses 30 to 33, all the produce of the land, must be given to the sanctuary. This is something you must do. So I have briefly gone through both the Old and New Testament to show that tithing is not only an Old Testament regulation but also something that remains applicable in the New Testament.

In fact, for us as Christians, that one-tenth is simply what you must give to the church. If you do not give it, then you are stealing from God, violating the Eighth Commandment. So you must, on a weekly or monthly basis, bring your tithe to the church. That is one part. In addition, a Christian’s giving should go beyond that. As I have mentioned many times before, you should set aside about twenty percent for God. Ten percent is what must be given to the church, and another ten percent may be used for various good works.

For example, you may see needs in the church’s ministries, or there may be particular needs, and you can give directly. Or sometimes you personally feel a burden for certain brothers and sisters, and you may use that portion to support them. This, I think, is a conservative and reasonable principle—that twenty percent of your income should be set aside. Ten percent must be given to the church, and another ten percent is for acts of charity, including special offerings and helping brothers and sisters who are in need. This is something that ought to be done.

Now in this age, some people say, “Do not talk to me about money, it hurts relationships.” Yes, I understand that people today are very sensitive about finances. Especially when pastors speak often about tithing, people may feel pressure, as if we are asking for money. But that is not the case. I do not feel that pressure. I am simply teaching what Scripture says. God’s Word is God’s Word—if you obey it, you will be blessed.

Then some may say, “Pastor Chen, when you speak about giving, are you promoting prosperity theology?” As if the purpose is to increase the church’s wealth. That is not the idea at all. If you insist on thinking that way, I cannot change your mind. But I can tell you that this is not my intention. Leviticus clearly tells us what we ought to do. Chapter 27 tells us how to supply the needs of the sanctuary—through voluntary vows involving persons, livestock, houses, and land, and through the mandatory tithe in verses 30 to 33.

Through these means, you are actually the one who receives blessing. Because God has delivered us out of Egypt, and while still in the wilderness, before entering Canaan, He is teaching us this: everything we have comes from God. Therefore, we must actively respond to Him. And this response includes living according to His statutes and ordinances in our daily lives. Chapter 27 tells us that financially we must support the sanctuary and support the Levites. This is a responsibility—it is part of being a covenant people. You cannot evade this responsibility.

If you evade this responsibility, then God’s discipline will come upon you. This is not saying that if you give, you will automatically become wealthy—that is not the meaning. That would be prosperity theology. Rather, this is our duty. It is what we owe. The purpose is to glorify God’s name. And you must also understand that you cannot say, “I have given my tithe, so the rest of my life can be in disorder.” That is impossible. If your life is chaotic and you only keep this one command, God will not bless you. That would be treating your giving as a transaction with God—like investing ten percent in order to gain more income. That is exactly what prosperity theology teaches, and that is incorrect.

The truth is that you must obey God’s law in every area of your life, including your giving. You must deal seriously with your old self, put it to death, and offer yourself to the Lord. This is what you must do. And at the same time, in your finances, you must also do what God requires. And I remind you again, you should prepare twenty percent. I am not trying to take away your money. This is something you yourself should prepare. It is a way of blessing.

In fact, I believe that when you get to heaven, you will certainly feel ashamed if you have given too little. That is certain. Because your money was not used for heaven. But if you use your money for the kingdom of God, what a glorious thing that is, and how pleasing it is to God. On the contrary, if you do not, it will be a shame.

Another thing I want to point out is what we often observe: the first generation of Christians works very hard and loves the Lord deeply. Then God blesses the second generation—they start large companies, large factories—but they no longer believe, and they are unwilling to give. This is very regrettable and very pitiful. God blessed the second generation through the faithfulness of the first, but the purpose was for them to fear God even more.

Yet what we often see is that the second generation becomes successful, becomes wealthy, but does not give and does not gather with the church. In the end, what was a blessing turns into a curse. This is a very tragic situation. Another point is this: when the Israelites declined, where did it begin? It began with a reduction in their giving. When people had no food, they had to go find work. Then what happened? It became like the time of the Judges—there was no support, even Moses’ grandson could not find provision. And then the whole church became desolate.

So here we see a kind of healthy interaction between church members and the church. In addition to living a holy life by obeying God’s commandments, statutes, and ordinances, we must also give faithfully in our finances. The tithe is given to God, and God continues to bless your life. This becomes a healthy cycle. But if this is not done, then there will be no Levites, no one to preach, no seminarians, no one to serve the church. Eventually, the pulpit becomes desolate.

And when the pulpit is desolate, the lives of the brothers and sisters are no longer nourished. Then it enters into a kind of mutual harm—where the church harms the ministers, and the ministers harm the church. Of course, no one intends to harm anyone, but it becomes a very unhealthy situation. Therefore, may God lead us so that when we think of chapter 27, we remember that its purpose is to teach us how to supply the financial needs of the church, so that the church may better live under God’s grace.

Then the ministers give thanks to God because of the church’s provision, and the congregation gives thanks to God because of the faithful teaching they receive. What a beautiful situation this is. Thanks be to the Lord. Here we come to the end of Leviticus. The purpose of studying Leviticus is to live a holy life. May God lead us, in this process, to know His holiness more deeply and to obey His statutes and ordinances more faithfully. Alright, we will stop here for today. Thank you, everyone.