27:2 singular vow. The last chapter of Leviticus has to do with vows made to the Lord. These were entirely voluntary, presumably as expressions of piety, though sometimes in the form of bargains. The fact that no one was required to make a vow to do this or that did not mean that it could be taken lightly. Once taken, God expected it to be either carried out or redeemed by an offering in amount equal to the estimated monetary value of the vow (plus twenty percent in certain cases). A “singular vow” was an especially difficult vow to fulfill.

27:28 devoted thing. A thing “devoted” could not be redeemed with money or anything else. It was considered “under the ban.” The same word is translated “accursed,” as in the case of the city of Jericho (Joshua 6:17). Everything “devoted” or “accursed” thenceforth belonged only to God, whether for destruction or for His use.

27:30 the tithe of the land. See also Numbers 18:21-32; Deuteronomy 12:5-18; 14:22-29; 26:12-15. Although tithing was not made a part of the Ten Commandments, it had been practiced as at least an implicit responsibility toward God at least since the time of Abraham (Genesis 14:20). More than one tithe was evidently expected of the ancient Israelites at certain times. At that time the theocratic government was also the civil government, so the tithes probably also included their taxes. The practice is never commanded in the New Testament church, although the principle of proportionate giving is strongly suggested (I Corinthians 16:1,2), and generosity is strongly commended (II Corinthians 9:5-15). In general, most Christians can and should give substantially more than a tithe for the Lord’s work, but circumstances vary, and God is probably less concerned with how much we give as a measure of our love for Him and His work than with what we keep and spend on ourselves.

27:34 in mount Sinai. The book of Leviticus begins and ends with God speaking to Moses out of the tabernacle of the congregation (Leviticus 1:1) while still encamped by Mount Sinai. The book of Numbers follows directly, with God still speaking (Numbers 1:1). The tabernacle had been erected on the first day of the first month, about a year after they had left Egypt (Exodus 40:2,17). Since Numbers begins on the first day of the second month of that year, it follows that all the events and instructions of Leviticus took place in one month’s time.