By Justin Borger with assistance from Generous Giving staff
The book of Leviticus begins with one of the Bible’s basic assumptions—we must worship and serve our God with the resources and possessions that he gives us. We see this fundamental expectation both at the outset of the book, which begins with instructions concerning ritual sacrifices and offerings (1-7), and at its end, which provides instructions concerning other gifts, dedications and tithes (27). Certainly giving is one of this book’s major concerns! Another concern that reverberates throughout Leviticus is God’s special concern for the poor as expressed through various laws: for example, in the sacrificial system (12:6-8), Israel’s gleaning laws (19:9-10) and most profoundly in the Year of Jubilee (25:8-54). Throughout the book of Leviticus we encounter a God who is holy and, therefore, requires his people to be holy in every area of life—including their finances. While we should remember that the strict legal requirements of Old Testament law no longer apply, this does not mean that they are without contemporary significance for Christians. God’s law reveals his unchanging nature and therefore reminds us of his priorities and concerns.
Our study of Leviticus consists of two parts. In the first section, readers will find our stewardship study notes. These notes analyze, in a passage-by-passage fashion, the implications of the book’s teaching for Christian generosity and related issues. The second section consists of short essays describing the book’s major stewardship themes. These notes and essays are not intended to be comprehensive explanations of the author’s goals in writing this book, nor do they exhaust the book’s possible applications in matters related to stewardship and generosity.
While Generous Giving’s Bible study material will aid anyone who is searching the Scriptures for guidance, they may prove especially useful as sermon helps for pastors and as a resource for teachers, advisors and lay leaders interested in obeying and teaching the message of Scripture in matters of generosity and stewardship. We readily acknowledge our fallibility in writing these study notes, for they are the work of humans, not God. Please search the Scriptures (Acts 17:11) as you read this material critically, carefully and prayerfully. May God bless you in your studies.
Passage-by-Passage Study Notes
Leviticus 1:3-3:17 (Key Passage) — Voluntary Offerings: Much like the teaching on giving that we find in the New Testament, gifts and sacrifices in Old Testament times were expected to come at the spontaneous impulse of the giver more often than they were specifically required by the law (cf. 2 Corinthians 8:7-9). Out of the five major types of sacrifice described in Leviticus 1-7, three were expected to be given on a voluntary basis while only two were obligatory.
Leviticus 1:3-17 — This passage provides a set of specific instructions concerning the “burnt offering,” which is the first of three voluntary sacrifices. Under the general category of “burnt offering” were three subcategories, distinguished according to the source from which they came: (1) the herd, (2) the flock or (3) the fowl. Commentator Samuel Balentine notes that these choices were arranged on a sliding scale of cost to the giver. Obviously, a bull from the herd which a wealthy person might sacrifice would have been much more costly than the sacrifice of birds which the poor would tend to sacrifice. Yet, “There is no suggestion that God values the choices differently, just as there is no suggestion that God regards the offerings of the wealthy as more desirable or efficacious than those of the poor” (Samuel Balentine, Leviticus, 22). The fact that God provided various levels of giving shows us that all God’s people, both rich and poor alike, can find acceptance before God when they come to worship. Note the repeated refrain in Leviticus 1:9b, 13b, 17b: All these offerings, no matter how great or how small, are said to be “an aroma pleasing to the LORD.” For if the willingness is there, the gift is acceptable according to what we have, not according to what we do not have (2 Corinthians 8:12).
Leviticus 2:1-16 — This chapter provides instructions for the “grain” or “meal” offering— the second of three voluntary offerings described in Leviticus 1-3. This offering was more than just an expression of gratitude to God (Leviticus 2:9-10, 16). Only a small portion was actually burnt on the altar while the rest was given to the priests in order to provide for their material needs. In Psalm 52:12 we are told that God does not need our sacrifices though he does call us to worship him by supporting those who are in need. Unlike the rest of the tribes of Israel, the priestly tribe of Levi had no portion in the land. Instead, God provided for the Levites through the tithes and offerings of his people (Numbers 18:8-32; 1 Corinthians 9:14). See Numbers theme essay Supporting Ministers and Missionaries.
Leviticus 3:1-16 — The last voluntary offering described is the “peace,” “fellowship” or “well-being offering.” This offering was much like the whole burnt offering (see note on Leviticus 1:3-17) except for two differences. First, only a portion of the animal was actually burned. Second, even though this passage does not mention it specifically, the fellowship offering often provided a meal that was shared by both the priest and the giver (see note on Leviticus 7:11-21 and key passage Leviticus 7:28-36). Again we see how God provided for the Levites not just through the tithes (Numbers 18:21) but also through the offerings of his people. Also, in Leviticus 7:11-21 we are told of two different reasons why this particular kind of offering was made: (1) as a public expression of thankfulness for God’s good, gracious action (Leviticus 3:12; see also Exodus 24:1-5); (2) in fulfillment of vows or conditional promises made to God for doing something on behalf of the giver; (3) in general gratitude to God for his “covenant” blessings. See Numbers theme essay Supporting Ministers and Missionaries.
Leviticus 3:17 — The prohibition against eating the fat and blood reminds us of God’s absolute ownership of everything. By recognizing God’s exclusive rights to the blood (which Leviticus 17:11 tells us is the source of life), the Israelites acknowledged God’s absolute ownership of life and sovereignty over death.
Leviticus 4:1-5:13 (Key Passage) — Obligatory Offerings: In Leviticus 1-3 instructions concerning voluntary offerings were given. Now we come to a set of instructions concerning two types of obligatory offerings which were required as payment for unintentional sins. The New Testament explains that the sacrifice Jesus made by offering himself “once for all” (Hebrews 10:10) replaced these obligatory offerings that the Levitical priests presented in payment for sin in the past. Today, Christians are no longer required to make sacrifices in payment for sin because Christ’s sacrifice has permanently satisfied God’s justice. So, instead of giving out of an obligation to pay for sin, Christians give in response to the sacrifice of Jesus Christ when he offered himself. How do we do this when there is no longer any temple or tabernacle? The New Testament tells us that we make sacrifices today by sharing our possessions with one another, supporting pastors, missionaries, other ministry workers and the poor —“for with such sacrifices God is pleased” (1 Corinthians 9:14; Hebrews 13:16; 1 John 3:16-18). See Numbers theme essay Supporting Ministers and Missionaries.
Leviticus 4:1-5:13 — The first obligatory offering was the “sin” or “purification offering.” The specific procedural requirements and cost of this offering differed according to the offender’s identity and ability pay. In fact, Leviticus 5:5-11 makes significant concessions to the poor in light of their limited resources. These reveal God’s remarkable concern for the needy. Even in the context of the sacrificial system itself, we see that God provides what is needed to meet his demands (cf. Genesis 22:8). See Leviticus theme essay Jubilee and Jesus.
Leviticus 5:14-19 — This passage brings the instructions concerning obligatory offerings to a close with a description of the “reparation” or “guilt offering.” Like the purification offering, the reparation offering provided atonement for sin, but it addressed two different kinds of sin and, therefore, different kinds of legal requirements. The first type of sin that the reparation offering atoned for was the violation of “holy things” (Leviticus 5:16). Although there is some confusion with regard the exact nature of this kind of sin, the penal requirements for the reparation offering dealt with the restoration of sacred property through material compensation. Thus, presumably, violation of “holy things” would pertain especially to violation or misuse of sacred items that had been set apart for God’s worship—e.g., the tabernacle and its furnishings, gifts and sacrifices, priestly garments, etc. For Christians today, a close parallel to the violation of “holy things” can be found whenever church resources are misappropriated or misused. However, we should also note that the sins addressed in this passage are described as “unintentional” (Leviticus 5:14, 17). This reminds us that we are responsible for misusing God’s resources even when we don’t realize our actions and decisions are wrong—all the more reason to study what God has to say about money and possessions.
Leviticus 6:1-7 — The second type of sin that the reparation offering addressed was the violation of other human beings and their property through deceptive practices such as theft, extortion, or even poor stewardship of something that had been entrusted to them for safekeeping (Leviticus 6:1-5). Thus, the reparation offering combined principles of repentance and restitution. This required that in addition to offering a ram as a sacrifice, the offender must restore to the owner what was stolen and add a payment of 20 percent of value of the stolen property. Although the particular ins and outs of Israel’s priestly laws no longer apply to us today, these laws do reveal God’s perennial priorities and concerns along with important categories of obligations that we continue to have as human beings. For example, one of the “categories of obligation” that we still have today is the responsibility to make restitution when we do harm to others. The gospel story of Zacchaeus the tax collector is a good example of the role restitution plays in the process of true repentance. Before meeting Jesus, Zacchaeus lived a sinful life of greed and extortion, but after his heart was changed by the Lord, he said, “Look, Lord! Here and now I give half of my possessions to the poor, and if I have cheated anybody out of anything, I will pay back four times the amount” (Luke 19:8). Zacchaeus’ response coincides directly with the restitution that is commanded in Exodus 22:1; and on top of this, Zacchaeus voluntarily gave away half of his possessions to the poor. This is a beautiful way of showing the continued relevance of Old Testament law; although Christ already has fulfilled the law, true Christianity responds to God’s law by honoring the general obligations that it reveals, and it adds to this the joy of following our Lord’s example of sacrificial love and generosity.
Leviticus 6:8-7:10 — The instructions for offering gifts and sacrifices in Leviticus 1:1-6:7 were addressed primarily to ordinary Israelites. In Leviticus 6:8-7:21 the priests receive an additional set of instructions on their role in the sacrificial system. For corresponding commentary see key passages Leviticus 1:3-3:17 and 4:1-5:13.
Leviticus 7:28-37 (Key Passage) — Support for Religious Workers: Within the sacrificial system’s grand design, God included extensive provisions for the priests and their families. For example, Leviticus 7:31-36 emphasizes and reemphasizes the fact that God set aside large cuts of meat—the breast and right thigh—from fellowship offerings as the priest’s “regular share” or portion of the offering (Leviticus 7:31-32; cf. 6:16-18, 26; 7:6-10, 14). Similarly, God specifically designated the priests as recipients of a portion of what he received from his people through tithes and offerings (Numbers 18:8-32). In Israel’s economy, full-time religious workers who spent their time performing God’s work were to be reimbursed generously for their labors. When we turn to the New Testament, the apostle Paul explained that this fundamental principle of compensations remains unchanged. Paul notes the fact that the priests and Levites received their income from the work they did at the temple and says: “In the same way, the Lord has commanded that those who preach the gospel should receive their living from the gospel” (1 Corinthians 9:14). There should be no mistake, ministry is real “work” in the sight of God and, therefore, ought to be compensated accordingly (1 Timothy 5:18). See Numbers theme essay Supporting Ministers and Missionaries and Leviticus, Numbers and Deuteronomy theme essay Tithing and Generosity.
Leviticus 7:38 — Notice that God commanded the Israelites to give while they were still on the way to the promised land. Even though they had no real financial security to speak of because they had no land, God still called them to use the material resources they did have to express their dedication and gratitude as they traveled toward the promised land. We often are inclined to make rationalizations and excuses when it comes to giving: e.g., “I don’t think God would want me to give money in support of my local church and other Christian ministries unless I pay off my credit card debt first ... God wants me to arrive at a place of financial security and blessing before I begin to give generously to others.” This passage directly reveals such postponements of giving to be unbiblical. There is never a time when we are exempt from the responsibility to give generously (c.f. 2 Corinthians 8:1-2).
Leviticus 9:1-24 (Key Passage) — Giving and God’s Presence: In the Pentateuch, God’s people encounter God’s presence through giving. For example, in the book of Exodus, the Israelites encounter God’s abiding presence through the tabernacle, which was built with their gifts and offerings (Exodus 25:1-8). Similarly, an extensive connection between giving and God’s presence is drawn in Leviticus 9:1-24, where the divine encounter at the tabernacle is initiated and sustained as the people’s gifts and sacrifices are offered up continually. As Moses says in Leviticus 9:6-7, offerings are made “so that the glory of the LORD may appear” before the people of God. These gifts and offerings fulfill two important roles. First, the obligatory offerings (see key passage Leviticus 4:1-5:13) remove the negative space that sin creates between God and humanity; and second, voluntary offerings (see key passage Leviticus 1:3-3:17) initiate a positive encounter with God because he promises to respond and be pleased with acts of voluntary sacrifice (e.g., Leviticus 1:9b, 13b, 17b). Of course, as Christians who no longer participate in the sacrificial system, this raises certain questions about the function of our generosity today. Do Christians encounter God’s presence through giving, and if so, how? The answer is yes. Although the negative space that sin creates between God, humanity and one another has been removed by Christ’s gift when he offered himself once and for all (Hebrews 10:10), Christians continue to encounter God’s presence and experience his approval when they are generous to one another (Hebrews 13:16). On the other hand, those who refuse to give to those in need are cast away from God’s presence forever (Mathew 25:44-46; cf. 1 John 3:16-18). The salvation that Jesus brought not only reconciles us to God; it also brings us into true fellowship with our brothers and sisters, especially as we grow more and more generous and willing to share (Acts 2:44-47; 4:32-37).
Leviticus 12:6-8 (Key Passage) — Jesus Was Poor: This passage deals with rituals concerning purification for women following childbirth. After a specified period of time, new mothers were commanded to offer a year-old lamb for a burnt offering and a pigeon or a dove for a sin offering (Leviticus 12:6). However, God made a special concession for women who were poor: “If she cannot bring a lamb, she is to bring two doves or two pigeons” (Leviticus 12:8). In Luke 2:22, we are told that this is precisely what Mary did after Jesus was born. Because she could not afford a lamb, Mary offered two birds instead. Christ’s poverty must not be dismissed as irrelevant when it comes to the standard of living we choose as his followers and disciples (Matthew 8:18-22). If our socioeconomic status or background gets in the way of our ability to personally identify with poor people, our socioeconomic status gets in the way of our ability to personally identify with our Lord Jesus Christ (Romans 12:16).
Leviticus 16:1-34 (Key Passage) — Giving: Before and after Christ’s Gift: The author of Hebrews explains that under the “Old Covenant” the high priest offered atonement for sins of the people annually. Atonement was offered repeatedly, year after year, because it served an abiding symbolic function. Sacrifices and offerings for sin were a “copy” or “shadow” of what was to come when Christ offered himself (Hebrews 8:5; 9:9). Because the Old Covenant was no more than a temporary picture of the New Covenant that would be established permanently by Christ’s blood, the gifts and offerings that were made under the Old Covenant were ineffectual and ultimately unacceptable as payments for sin. Or, as the author of Hebrews puts it, they were not able to “clear the conscience of the worshiper” (Hebrews 9:9). Accordingly, the shift from the Old to the New Covenant brings with it an enormous shift in the way that we are to think about giving. This is because the sacrifices made under the Old Covenant anticipated Christ’s sacrifice, which would be made “once for all” (Hebrews 10:10), whereas today Christians give in response to and even “through” Christ’s sacrifice that has already been made (Hebrews 13:15; cf. 1 John 3:16-18). Interestingly, one thing has not changed. Under the Old Covenant, God gave specific instructions that regulated the way sacrifices were made and to whom they were to be given. Similarly today, God has given his people instructions about how to give in response to Christ’s sacrifice. For example, in Luke 12:33 Jesus tells us to sell our possessions and give to the poor; in 1 Corinthians 9:14 the apostle Paul identifies ministers of the gospel as being entitled to financial compensation from believers for their work; finally, Hebrews 13:16 tells us in more general terms to be generous and willing to share with one another, “for with such sacrifices God is pleased.” See Numbers theme essay Supporting Ministers and Missionaries.
Leviticus 18:21 (Key Passage) — Economics of Idolatry: Although the idea of idol worship and child sacrifice may seem far removed from the sins with which we struggle today, a closer look at the possible motives behind this terrible practice may help us to better understand the temptation that the worship of Molech may have posed for the people of Israel. The key to understanding this possible motivation behind worshiping Molech lies in the connection between Molech and the Canaanite religions, especially the fertility cult of Baal (Jeremiah 32:35). This connection between the Molech and the Canaanite fertility cults is strengthened by this prohibition’s placement among commands against sexual immorality (cf. Leviticus 20:5 and “whoring after Molech”). Of course, because Baal was a fertility god, the incentives for worship were predominantly economic. And this is where the fertility gods of the past and the materialistic gods of the present seem most alike. Fertility gods played a key role in ancient agricultural economies. They were powerful symbols of peace and prosperity in a volatile world (cf. Micah 1:7), and people could secure their prosperity by worshiping the gods who brought fertility, increase, protection and success. Similarly, today we are tempted and distracted by the gods of materialism, covetousness and greed, seeking to acquire or holding onto vain things in an attempt to find security and satisfaction for ourselves. Paul labels this idolatry (Ephesians 5:5; Colossians 3:5). American materialism may be different in from, but it is no different in substance from the worship of idols many centuries ago.
Leviticus 19:9-10 (Key Passage) — Provisions for the Poor: God’s laws reveal his priorities and concerns. Here we see God’s special concern for the poor codified in the Israel’s gleaning laws, which required farmers to leave the leftovers that were missed in the initial harvest for the sake of the poor. Theologian Douglas Meeks observes, “Gleaning rights are not voluntary acts of charity of the rich toward the poor; they are the poor’s right to livelihood” (Craig Blomberg, Neither Poverty nor Riches, 43). Although a man should not eat if he will not work (2 Thessalonians 3:10), the flipside is equally true: Anyone willing to work has a right to eat. If a person is temporarily or permanently unable to secure the necessities of life through his own labors, it is the community’s responsibility to share their provisions (cf. Deuteronomy 15:10-11). See Leviticus theme essay Jubilee and Jesus and Numbers theme essay Supporting Ministers and Missionaries.
Leviticus 19:11a — God’s law forbids injustice of any kind because his law reveals his nature, which is perfectly just. Thus, the sin of stealing is a contradiction of God’s character and a denial of his providence (Proverbs 31:8-9). The God who “split the rock in the desert and gave [the Israelites] water as abundant as the seas” (Psalm 78:15) is the same God who commands us not to steal. Because a generous God commands us not to steal, we can trust him to provide. We should remember that there are many ways to steal. It is not necessary to knock someone on the head and make off with their purse or to hold up a bank at gunpoint to disobey this command. We don’t only steal by taking but also by withholding. We steal when we borrow money without the intention to repay (Psalm 37). We steal when we accept things that we should not possess, even if they are gifts (for example, when we are given credit for something that we know someone else accomplished). We steal when we fail to give what we owe, such as paying taxes or respect to authorities. We steal by being stingy or failing to be generous as commanded (Luke 16:19-31). We steal by living extravagant lifestyles while neglecting the needs of others. We steal when we use our influence to demand too much from others. The list could go on, but the point is that we are to trust God for our own provision and give generously to others over and beyond what we owe. As the apostle Paul reminded us in 2 Corinthians 8:9, Christians must be cheerful givers, not thieves: “For you know the grace of our Lord Jesus Christ, that though he was rich, yet for your sakes he became poor, so that you through his poverty might become rich.”
Leviticus 19:11b-c — This commandment carries important economic implications. For example, a major concern in God’s law was the issue of “dishonest scales” or business practices (Leviticus 19:35; Deuteronomy 25:13-16; Proverbs 20:10, 23; Ezekiel 45:10; Hosea 12:7-8; Amos 8:5; Micah 6:10-11; Luke 6:35-38; c.f Acts 5:1-11). In all of our business ventures, truth must be our bottom line. Of course, this commandment extends beyond our obligation not to deceive people or tell lies. When it appears in the Ten Commandments, this rule is given in the context of a relationship with our neighbor (Exodus 20:16; Deuteronomy 5:19). We are to love our neighbors as ourselves and to speak about them as we would have them speak about us. We are to be caretakers or stewards of the truth, speaking the truth in love and charity. Though we should not be flatterers, our words should be generous, speaking in ways that benefit and build others up. See Exodus 20:16.
Leviticus 19:12 — Misusing God’s name includes more than just speaking God’s name in a disrespectful way. It also includes misrepresenting our Christian identity. For example, we take God’s name in vain when we call ourselves “Christians” but fail to express Christ’s love through the way that we use our money and possessions (1 John 3:16-18). Accepting the title of “Christian” requires that we follow Christ’s example of sacrificial generosity and diligent stewardship (anything less would be taking his name in vain), and God will not hold us guiltless when we misuse his name or misrepresent our Christian identity (cf. Exodus 20:7; Philippians 2:5-11).
Leviticus 19:13a — This passage prohibits depriving “your neighbor” of their rights, money, property or anything else by fraud. Commentator Erhard Gerstenberger observes, “oppression” or fraud “refers to economic and social situations, and not, for example, just to simple violence (cf. Deut. 28:29; Jer. 21:12; 22:3)” (Erhard Gerstenberger, Leviticus, 268). In other words, we can deprive people of their rights without forcibly robbing them. Through extravagant lifestyles, complacency and indifference toward systems of oppression, we become culpable for crimes that we may not actively commit (James 5:5). Note also that in Philippians 2:5-11 we are commanded to follow Christ’s example not just by refraining from depriving others of their rights but also by giving up our own rights for the sake of others. See 1 and 2 Corinthians theme essay Ministry and Sacrifice, Leviticus theme essay Jubilee and Jesus and Numbers theme essay Supporting Ministers and Missionaries.
Leviticus 19:13b — God gave Israel specific guidelines to follow concerning the payment of day laborers, who were typically hired hands living from paycheck to paycheck (Deuteronomy 24:15). They must be paid in the evening before they are sent home for the night (cf. Mathew 20:8). In the New Testament, Jesus’ brother James pronounced judgment on the rich because they had withheld their employees’ pay (James 5:4). Those who are on the bottom rung of the socioeconomic ladder enjoy God’s special protection and concern (Exodus 22:22-24; Deuteronomy 24:14-15; Proverbs 22:22-23).
Leviticus 19:14 — God’s law reveals his priorities and concerns. Among these priorities, few rank higher than the protection of one’s neighbor. The disabled and disadvantaged were explicitly protected by God’s law because they are easily exploited and oppressed (Leviticus 19:14). The deaf cannot hear curses, and the blind cannot see obstacles. This makes their welfare the special concern of the God who hears and sees everything (cf. Luke 4:18-19) and who promises to judge every action we do in the flesh (Romans 12:10, 14).
Leviticus 19:15 — God’s justice is blind to socioeconomic distinctions. Neither poverty nor riches is a legitimate excuse for unjust behavior (Exodus 23:2-4, 6; James 2:1-4). This passage may be fruitfully compared with Proverbs 6:30-31, which shows us that while the level of moral condemnation that we psychologically attribute to a person may be mitigated by their desperate circumstances, the rule of law must be upheld in matters of court judgment. Justice must not be perverted by private interests or agendas. See Leviticus theme essay Jubilee and Jesus.
Leviticus 19:16b — See note on Leviticus 19:14.
Leviticus 19:18 (Key Passage) — Love Your Neighbor as Yourself: God’s law placed restrictions on the ebb and flow of human revenge, which often escalates out of control and does not produce the peace God desires. Instead of seeking retribution, we are to love others as we want to be loved. Such a reversal of human attitudes requires a radical shift in the way we use our money and possessions. Since our hearts always follow our money (Matthew 6:21), God’s law requires us to spend our money on others in the same way that we spend it on ourselves. We want our needs to be met, and we show our self-love by carefully using our resources to secure the things that we need. Likewise, God’s law requires us to use our resources for others —even our enemies—by caring for them just as we would want others to care for us (cf. Matthew 22:24-30; Luke 6:35-36; Romans 12:14-21; 2 Corinthians 8:9).
Leviticus 19:23-25 (Key Passage) — Firstfruits: The first time a tree produced a harvest it belonged to God as “firstfruits.” Similarly, the firstfruits included the first harvest from the annual production of grain, wine, olive oil and sheared wool (Exodus 23:16; 34:22; Deuteronomy 18:4). A large portion of the firstfruits was used to support the priests (who were the religious leaders of the day) and their families (Numbers 18:12 [Randy Alcorn, Money Possessions and Eternity, 175]). By offering the firstfruits of every harvest to God, his people acknowledged him to be the Lord of the harvest and the absolute owner of all the earth’s bounty (Psalm 24:1). Although we no longer live in strict adherence to Israel’s agricultural laws, these laws continue to reveal God’s priorities and concerns, and so the principle of giving based on our increase remains binding for us today. Deuteronomy 8:18 says to “Remember the LORD your God, for it is he who gives you the ability to produce wealth.” There is no better way to remember that God is the one who gives us wealth than to give our wealth to God. See Numbers theme essay Supporting Ministers and Missionaries.
Leviticus 19:26 — The prohibition against eating blood reminds us of God’s absolute ownership of everything. By recognizing God’s exclusive rights to the blood which is the source of life (Leviticus 17:11), the Israelites recognized God’s absolute ownership of life and sovereignty over death. See also the note on Leviticus 17:10-14.
Leviticus 19:33-34 — Israel was told to remember God’s generosity in the past and to imitate it. God’s people were to be a sympathetic nation. They were never to forget that at one time they had been strangers, aliens, and even slaves in a foreign land. This reality set the tone for the law and codified God’s concern for the disadvantaged. Similarly, Christians must remember that as strangers to God, alienated by sin, we have been welcomed back into God’s fellowship through Christ’ work on the cross. In fact, even worse than strangers, we were God’s enemies and “slaves to sin” (Romans 6). Because of the mercy we have received, we must show mercy to others. This includes immigrants, blue-collar workers and anyone else whom society might marginalize. We must show compassion not only to those who deserve it but even to the most offensive people we know, for God pitied us when we ourselves were disgustingly sinful. See Leviticus theme essay Jubilee and Jesus.
Leviticus 19:35-36 (Key Passage) — God and the Marketplace: Here we see God’s unambiguous interest in financial affairs. Money matters, and God insists that our business practices reflect his standards of righteousness and justice (cf. Leviticus 19:35; Deuteronomy 25:13-16; Proverbs 11:1; 20:10, 23; Ezekiel 45:10; Hosea 12:7-8; Amos 8:5; Micah 6:10-11; Luke 6:35-38). This passage reminds us of the fact that financial faithfulness is not a peripheral issue but central to true spirituality. As Jesus taught us, money and the heart are inseparable, “For where your treasure is, there your heart will be also” (Matthew 6:21). Indeed, with regard to business practices and to economic issues in general, Jesus not only showed God’s insistence upon honesty, but he also taught that God rewards generosity (Luke 6:38).
Leviticus 19:37 — See note on Leviticus 18:1-5.
Leviticus 20:24 (Key Passage) — Land of Milk and Honey: God promised the people of Israel that he would bring them into a good and spacious land flowing with “milk and honey” if they kept his commands. This is the proverbial description for the land of Canaan, which was known as a place oozing with the best of creation’s bounty (Deuteronomy 8:7-9). In addition to this natural wealth and fertility, the promised land would be spacious. God told Moses that the land he had determined to give his people was home to no less than seven nations, and 10 different peoples are listed as natives of the same territory in Genesis 15:19. Clearly God was determined to bless his people abundantly if they would only obey (cf. Exodus 3:8). Similarly, the book of Hebrews tells us that we Christians are on our way toward a “better country”—the new heavens and the new earth (Hebrews 11:16). And just as the Israelites had to persevere while on their wearisome journey to the promised land, we have a been call to the same kind of faithful obedience on our way to our heavenly inheritance.
Leviticus 22:18-31 — This passage prohibits voluntary sacrifices that are blemished and therefore unacceptable to God. The quality of such sacrifices was a point of special concern in the Mosaic Law because voluntary offerings were vulnerable in part to the discretion of the giver, who might be tempted to offer an animal that was less than perfect (Samuel Balentine, Leviticus, 171). Accordingly, the law clearly stated that God would not accept blemished sacrifices which, in effect, announced a worshiper’s apathy from the altar itself. Later the prophet Malachi addressed the problem of halfhearted gifts during a period of time when the priests had grown particularly lax in regulating the quality of the people’s sacrifices (Malachi 1:6-9). In fact, the prophet went so far as to accuse them of robbing God (Malachi 3:8-9). Like the Israelites, God calls us to give in ways that our costly. In Romans 12:1 the apostle Paul tells us that because we have been shown God’s mercy, we ought to respond by offering up our own bodies as living sacrifices, holy and pleasing to God. This means that nothing we have can be withheld. God is free to demand anything because he has provided everything. See Malachi theme essays and Jesus and Acceptable Offerings and Robbing God.
Leviticus 23:3 — Christian stewardship requires that we integrate weekly work with weekly rest. After all, when work is constant and uninterrupted, it is easy for us to become negligent in our worship and service to God. Because of this, Christian stewards ought to organize their time in a way that will cause them to remember God’s priorities of resting from our ordinary labors and assembling together for worship (cf. Exodus 20:8-11). See Exodus theme essay Rest and Giving Rest.
Leviticus 23:6-8 — Like the other religious festivals, the Feast of Unleavened Bread integrated giving and thanksgiving into Israel’s national calendar. The festival was celebrated annually in commemoration of the Israelites’ flight from Egypt. With the feast falling during the barley harvest, the people were to appear before the Lord with gifts or firstfruits from their crops, not “empty-handed” (Exodus 23:15). This was fitting, especially in light of the fact that the Israelites did not leave Egypt with empty hands but with plunder from their captors. Similarly, many Christian traditions emphasize the importance of generosity during the holidays (particularly Christmas and Easter), such as contributions to churches and ministries, foster care children, widows and single parents, retired ministers and missionaries, etc. All such acts of generosity are within the general spirit of the Old Testament’s holidays and festivals. See notes on Exodus 3:18, 21-22; 13:1-2, 11-16. See Leviticus theme essay Jubilee and Jesus and Numbers theme essay Supporting Ministers and Missionaries.
Leviticus 23:9-14 — See key passage Leviticus 19:23-25.
Leviticus 23:15-21 — The Feast of Harvest, also called “Pentecost” or “Weeks,” was a festival that was celebrated with the “firstfruits” of the crops (see key passage Leviticus 19:23-25). God’s people were called to respond to his agricultural blessings with gifts from the harvest itself. These “firstfruits” were given in reliance on God’s providence and in recognition of the fact that God owned the whole harvest. Similarly, many Christian traditions emphasize the importance of generosity during the holidays (particularly Christmas and Easter), such as contributions to churches and ministries, foster care children, widows and single parents, retired ministers and missionaries, etc. All such acts of generosity are within the general spirit of the Old Testament’s holidays and festivals. See notes on Exodus 3:18, 21-22; 13:1-2, 11-16. See Numbers theme essay Supporting Ministers and Missionaries.
Leviticus 23:22 — See key passage Leviticus 19:9-10.
Leviticus 23:23-25 — Like the other festivals, the feast of Trumpets integrated giving and thanksgiving into Israel’s national calendar. God’s people were to structure their lives in a way that revolved around God’s generosity. Similarly, many Christian traditions emphasize the importance of generosity during the holidays (particularly Christmas and Easter), such as contributions to churches and ministries, foster care children, widows and single parents, retired ministers and missionaries, etc. All such acts of generosity are within the general spirit of the Old Testament’s holidays and festivals. See Numbers theme essay Supporting Ministers and Missionaries.
Leviticus 23:33-44 — The Feast of Tabernacles, also known as the festival of “Ingathering” or “Booths,” was yet another annual festival that integrated giving and thanksgiving into Israel’s national calendar. These annual festivals allowed Israel to live in continual recognition of their indebtedness to God’s provision and mercy. In particular, this festival ended the agricultural year by giving back to God through an array of different kinds of offerings that God specified in addition to other freewill gifts and offerings that the people brought by choice (Leviticus 23:37-38). This went on for seven days and was meant to commemorate the Israelites’ deliverance from Egypt and the time they spent living in “booths” during the journey from Egypt to the promised land (cf. Exodus 23:17). Similarly, many Christian traditions emphasize the importance of generosity during the holidays (particularly Christmas and Easter), such as contributions to churches and ministries, foster care children, widows and single parents, retired ministers and missionaries, etc. All such acts of generosity are within the general spirit of the Old Testament’s holidays and festivals. See Numbers theme essay Supporting Ministers and Missionaries.
Leviticus 24:19-20 (Key Passage) — Eye for an Eye: God gave the principle of condign punishment, or “tit for tat,” in order to restrain revenge and excessive forms of compensation when personal injuries occur. As commentator Alan Cole points out, we should read the law as a restriction on injustice. Like laws that allowed a man to give a bill of divorce to a woman (Matthew 19:3-9), the law does not reveal God’s ideal for interpersonal relationships; rather, this is only fully revealed in the love of Christ. For Christians living today, Jesus’ example of sacrifice and generosity utterly transcends the old law of tit for tat. See Matthew 5:38-42 and Romans 12:14-21.
Leviticus 25:8-50 (Key Passage) — Jubilee: Israel’s agricultural economy revolved around a 49-year cycle which ended in the 50th year of Jubilee. At this time, liberty was proclaimed throughout the land. Indentured servants were released, debts were canceled, and land rights were redistributed to their original recipients with every family receiving back their own share in the inheritance of the land that God had given them. “Here, if ever, is the ultimate relativization of private property. On average, each person or family had at least a once-in-a-lifetime chance to start afresh, no matter how irresponsibly they had handled their finances or how far into debt they had fallen” (Craig Blomberg, Neither Poverty nor Riches, 45) and no matter what sort of misfortune or natural disaster had befallen them. As one might imagine, such wide-ranging debt cancellation and land redistribution would have had an enormous leveling effect on class divisions within Israel’s economy. Even when land rights consolidated into the hands of a few, Jubilee decentralized the nation’s wealth on a regular basis, which placed a limit on the amount of debt that one could incur as well as the wealth that one could accumulate over long periods of time. Although the year of Jubilee is no longer applicable in any strict legal sense, this portion of God’s law remains relevant for Christians today because Jesus defined his own gospel ministry according to the socioeconomic priorities of Jubilee (Luke 4:16-21). See Leviticus theme essay Jubilee and Jesus.
Leviticus 25:13 — Notice that this verse says, “In the Year of Jubilee everyone is to return to his own property,” instead of saying, “In the Year of Jubilee everyone’s property is to be returned to them.” The emphasis is placed on ancestral family land rights rather than personal property. See Leviticus theme essay Jubilee and Jesus.
Leviticus 25:14-17 — See note on Leviticus 25:23.
Leviticus 25:18-22 — In an agricultural economy there would have been tremendous temptation to break God’s law concerning the sabbath year. Obedience meant resting in total dependence upon God and refusing to rely on one’s own resources for an entire year. However, God promised the Israelites that if they obediently trusted, he would provide everything they could possibly need. Likewise, for Christians it is easy to fall into lifestyles that fail to set aside time for rest and rejuvenation. We lead anxious lives that cause us to forget God’s promise to provide. This way of life can lead to dangerous attitudes such as self-reliance. Moreover, by overemphasizing our everyday work, it is easy to neglect our responsibility to support the work of our local church by lending our time and our money. See Leviticus theme essay Jubilee and Jesus.
Leviticus 25:23 — Property rights could only be sold for temporary periods of time because the land ultimately belonged to God (Leviticus 25:23) and was therefore redistributed, family by family, once every 50 years. As the “real landlord,” God held Israel accountable for everything they did with the land. “This is what lies behind the detailed laws in the Torah concerning the use of land, preservation of people’s share in it, justice and compassion in sharing its produce, protection of those who work on it, special provision for those who become poor and have to sell it, and all the other specific economic mechanisms designed to sustain an equitable distribution and enjoyment of the resources God has given to his people” (Christopher Wright, Knowing Jesus through the Old Testament, 225). Likewise, Christians are called to live in conscious recognition of the fact that God owns everything and we are his stewards. This means that if any of our brothers and sisters’ basic needs our not being met, we have the fundamental responsibility to redistribute our own personal resources in reflection of the fact that all our belongings don’t really belong to us but to God, who calls us to use them with equity and love. See Leviticus theme essay Jubilee and Jesus and Numbers theme essay Supporting Ministers and Missionaries.
Leviticus 25:25-54 — Biblical scholar Craig Blomberg notes scholar Gregory Chirichigno, who has discerned four increasingly severe stages of poverty in this passage. “In Leviticus 25:25-34, the debtors sell part of their land. In verses 35-38, they become dependent on charity or interest-free loans from others. Verses 39-40 find them selling themselves as hired workers, though not as slaves, to fellow Israelites. But in verses 47-54, they sell themselves with their families to foreigners. Throughout, theses verses describe a variety of options for ‘redemption’ (the buying of a slave’s freedom).” But even if none of these occurs, they are to be released in the Year of Jubilee (Craig Blomberg, Neither Poverty nor Riches, 45). See Leviticus theme essay Jubilee and Jesus.
Leviticus 25:35-37 — Three passages in the law forbid Israelites from making loans to one another at interest: Exodus 22:25-27; Leviticus 25:35-37 and Deuteronomy 23:19-20 (Craig Blomberg, Neither Poverty nor Riches, 41). However, upon closer examination it seems that the purpose of this legislation was not to prohibit all forms of interest per se but, rather, (1) to promote economic solidarity among God’s people and (2) to protect the poor from economic exploitation. Let’s look briefly at these two focal concerns as they emerge in the Old Testament legislation itself and try to understand what these principles mean within our own contemporary context. First, because Deuteronomy 23:19-20 does not prohibit charging interest altogether (see especially Deuteronomy 23:20) but only forbids charging interest to fellow Israelites, it seems clear that the intention of the law was not to eliminate “interest” in and of itself, but it was aimed more specifically at eliminating the antagonistic relationship that exists between those who borrow and those who lend. As a people who had received God’s unmerited blessing together—as a corporate entity—it was utterly inappropriate for individual Israelites to enter into economic arrangements that compromised the solidarity that was supposed to exist within the covenant community as a whole (see especially Deuteronomy 23:20b). Second, because Exodus 22:25-27 and Leviticus 25:35-37 assume that the poor would be the only members of society who would want to take out loans, it seems the purpose of this legislation was not to prohibit business loans as we know them today within a market economy but, more specifically, to keep Israelites from taking advantage of the poor among them when their immediate needs forced them to borrow from their neighbors. Accordingly, it is critical for us to remember that Israel was an agricultural economy. In light of this historical fact, scholars note that the Old Testament does not discuss commercial loans taken to start or expand one’s business. In other words, loans typically were not taken by shepherds and farmers in the same way in which they are taken by businessmen and entrepreneurs today. Instead, loans were taken by poor people who had no other way of meeting their immediate needs. Thus, lending at interest was forbidden because the proper response to a fellow believer with dire needs is openhandedness and generosity rather than seeking interest or profit. Accordingly, as Christians who want to remain faithful to the principle of God’s law, we must be careful that we do not enter into any kind of economic arrangement with fellow believers that would compromise our Christian fellowship. According to the apostle Paul, this fellowship should be understood in terms of “giving and receiving” (Philippians 4:15), not “borrowing and lending.” Whenever we encounter dire needs within the covenant community, it is essential that we respond to those needs with generosity without regard for personal profit.
Leviticus 26:1 — See key passage Leviticus 18:21.
Leviticus 26:2 — See note on Leviticus 25:1-7.
Leviticus 26:3-39 (Key Passage) — Blessings and Curses: In this passage of blessings and curses, we see that God is not afraid to point out that obedience comes with economic incentives or that disobedience is a financial liability. Although injustice can deprive even obedient people of wealth (Proverbs 13:23), all things being equal, Scriptures teaches that obedience promotes life, health and prosperity whereas sin leads to poverty and death.
Leviticus 27:2-8 — Because performing duties at the sanctuary was the prerogative of the priests and Levites, the law provided another way for people to voluntarily dedicate themselves or their children to God’s service: by exchanging physical labor for a predetermined payment to the sanctuary—“presumably taking into account one’s ability to do the manual work that would be involved” (Samuel Balentine, Leviticus, 208). This practice is informative for those of us today who are vocationally called to “secular” work but desire to increase our participation in God’s work through financial support. Balentine also notes: “As with the exceptions made for the poor in the sacrificial offerings (1:14-17; 5:1-13), here, too, the priestly instructions make exceptions for those who pledge themselves wholeheartedly but can afford to pay only minimally” (v. 8; Balentine, 208). The important thing was not the amount of money that was given but whether the gift represented a contribution that was given wholeheartedly, cheerfully, and to the best of one’s ability (cf. 2 Corinthians 9:7). See Leviticus, Numbers and Deuteronomy theme essay Tithing and Generosity.
Leviticus 27:9-13 — This passage continues with instructions on the fulfillment of voluntary vows. With regard to the dedication of animals, the law specifically warned against making cheap substitutions for animals that had been hastily promised to God (cf. Deuteronomy 23:21; Proverbs 20:25; Ecclesiastes 5:4-6). The penalty for substituting a less valuable animal for the one that originally had been promised to God was the forfeiture of both of animals (Leviticus 27:10).
Leviticus 27:14-25 — This passage provides instructions for fulfilling vows that dedicate houses or property to God as well as provisions for redeeming (i.e. buying) them back. Legislative provisions like this tell us something important about God’s expectations for our giving; They show us that God simply assumes that at least some of his people will voluntarily choose to give substantial gifts such as houses and property to God (cf. Mark 10:21; Luke 12:33). One of the best New Testament example of this kind of substantial giving can be found in Acts 4:36, where we are told about Joseph, a Levite from Cyprus who “sold a field he owned an brought the money and put it at the apostles feet” so that it could be used to meet the needs of the early church, especially the poor (see also Acts 2:44-47; 4:32-36).
Leviticus 27:29 — One commentator notes that this piece of legislation would “apply exclusively to situations of military conflict, either Israel’s wars against external enemies, typically on God’s command, or against rebels and idolaters within its own citizenry” (Samuel Balentine, Leviticus, 210). The booty gained from such conquests belonged wholly to God (e.g. Numbers 31:1-50; Deuteronomy 13:12-18; Joshua 8:1-29).
Leviticus 27:30-33 — Tithes were to be taken from everything that came from of the land, herd and flock. Generally speaking, the Israelites were called to give upon their increase and recognize that God himself is both the source and the ultimate owner of all their material resources (Psalm 24:1). Today, merely tithing can miss the fundamental principles that lie behind biblical generosity. The starting point for biblical generosity is God’s own care for his children. Even in the Old Testament, God’s generosity to Israel was the basis for responding generously. Moreover, God never relinquishes his ownership of his creation. “The land is mine and you are but aliens and my tenants” (Leviticus 25:23; Psalm 24:1). We are his managers, his stewards—he owns it all, and if he requires not 10 percent, but 20, 30, or 100 percent (Luke 18:22), then that is what we are to willingly offer. For believers today it is absolutely critical to recognize that tithe is never allowed to be the stopping point in the Old or New Testament, nor was it the basic “standard” of giving for God’s people at any time. In the Old Testament there are many other sacrifices and offerings, and there is a constant call to love others as we love ourselves in both testaments. Faithful 10 percent giving, then, is neither the ceiling nor is the floor of what Scripture requires. Despite the frequent references to giving in the New Testament, the tithe only appears in four New Testament passages, and it is described as inadequate. Holding to a 10 percent tithe as a rigid standard also tends to give churches free reign to ask for 10 percent of income for church budgets (which, incidentally, usually do not have the same standard of generosity for caring for the poor as Jews in the Old Testament did with their tithe). Most churches and Christian leaders say little more than this about money, leaving the impression that this is what God has required of us (but see Micah 6:8, to which Jesus may allude in Matthew 23:23). In the New Testament, Jesus teaches that pursuing justice and mercy are far more important than tithing (Matthew 23:23). If our churches are content to stop at a standard like 10 percent, we risk undermining the command of Jesus to love others as we have been loved (1 John 3:16-19; 2 Corinthians 8:9; Matthew 22:39-40; Luke 3:7-14). See also Numbers 18:21ff; Deuteronomy 12:17ff; 14:22-29; 25:12-15; 2 Chronicles 31:5-6; Nehemiah 10:36ff; 12:44; 13:5. See Leviticus, Numbers and Deuteronomy theme essay Tithing and Generosity.
