¹² “When you have finished paying all the tithe of your produce in the third year, which is the year of tithing, giving it to the Levite, the sojourner, the fatherless, and the widow, so that they may eat within your towns and be filled, ¹³ then you shall say before the Lord your God, ‘I have removed the sacred portion out of my house, and moreover, I have given it to the Levite, the sojourner, the fatherless, and the widow, according to all your commandment that you have commanded me. I have not transgressed any of your commandments, nor have I forgotten them. ¹⁴ I have not eaten of the tithe while I was mourning, or removed any of it while I was unclean, or offered any of it to the dead. I have obeyed the voice of the Lord my God. I have done according to all that you have commanded me. ¹⁵ Look down from your holy habitation, from heaven, and bless your people Israel and the ground that you have given us, as you swore to our fathers, a land flowing with milk and honey.’

¹⁶ “This day the Lord your God commands you to do these statutes and rules. You shall therefore be careful to do them with all your heart and with all your soul. ¹⁷ You have declared today that the Lord is your God, and that you will walk in his ways, and keep his statutes and his commandments and his rules, and will obey his voice. ¹⁸ And the Lord has declared today that you are a people for his treasured possession, as he has promised you, and that you are to keep all his commandments, ¹⁹ and that he will set you in praise and in fame and in honor high above all nations that he has made, and that you shall be a people holy to the Lord your God, as he promised.” – Deuteronomy 26:12-19 ESV

In verse 10, Moses instructed the people of Israel to bring their firstfruit offerin and “set it down before the Lord your God and worship before the Lord your God.” So, the offering was to be considered a form of worship. But there was more to the worship of God than the bringing of the required tithes and offerings. God was looking for sacrifice that was accompanied by a heart that reflected a love for God and others. Years later, the prophet, Amos would record God’s words of condemnation directed at the disobedient people of Israel.

“I hate all your show and pretense—
    the hypocrisy of your religious festivals and solemn assemblies.
I will not accept your burnt offerings and grain offerings.
    I won’t even notice all your choice peace offerings.
Away with your noisy hymns of praise!
    I will not listen to the music of your harps.
Instead, I want to see a mighty flood of justice,
    an endless river of righteous living.” – Amos 5:21-24 NLT

So, after reminding the people of Israel to bring the firstfruits of their very first harvest to the Lord, Moses adds another important point of reminder. He reiterates God’s earlier command to provide a special offering designed to care for the poor and needy among them. This regulation was covered in chapter 14 of Deuteronomy.

“At the end of every three years you shall bring out all the tithe of your produce in the same year and lay it up within your towns. And the Levite, because he has no portion or inheritance with you, and the sojourner, the fatherless, and the widow, who are within your towns, shall come and eat and be filled, that the Lord your God may bless you in all the work of your hands that you do.” – Deuteronomy 14:28-20 ESV

And Moses wants the people to keep this important command, because it would not only not their willingness to obey God, but would express their love for the less fortunate among them. Every third year, the firstfruits offering, which was intended as a form of provision for the Levites, was to be shared with the down and out, “so that they may eat within your towns and be filled” (Deuteronomy 26:12 ESV). God made provision for the destitute, the weak, and the foreigners living among the Israelites. No one was to be overlooked. And because of their obedience to this command, the Israelites would be able to declare their faithfulness to God.

“I have removed the sacred offering from my house and given it to the Levites, the resident foreigners, the orphans, and the widows just as you have commanded me. I have not violated or forgotten your commandments.” – Deuteronomy 26:13 NLT

Moses wanted each and every Israelite to be able to state their obedience to God, having refrained from any temptation to withhold their tithes and offerings. It was important that they be able to declare their innocence from having misused of misappropriated the offerings God had demanded for the Levites, the sojourner, the fatherless, or the widow. No excuses for disobedience would be accepted. There would be no rationale that would forestall God’s judgment for failure to keep His command.

For the Israelites to expect God to bless them, they would first have to obey Him.

“I have obeyed you and have done everything you have commanded me.  Look down from your holy dwelling place in heaven and bless your people Israel and the land you have given us, just as you promised our ancestors—a land flowing with milk and honey.” – Deuteronomy 26:14-15 NLT

Which is why Moses so forcefully reminds his audience to do exactly what God has told them to do. He commanded them to “keep these statutes and ordinances” and he added the important qualifier, “something you must do with all your heart and soul” (Deuteronomy 26:16 NLT). God was looking for heartfelt obedience, not just mindless, meaningless rule-keeping. He expected His people to put their hearts and souls behind their actions.

As we have discussed before, God had set the people of Israel apart as His own. They belonged to Him and were to reflect their unique status as His chosen people.

“…today the Lord has declared you to be his special people (as he already promised you) so you may keep all his commandments.” – Deuteronomy 26:18 NLT

And when they faithfully kept His commands, Moses promised them that God would bless them.

“Then he will elevate you above all the nations he has made and you will receive praise, fame, and honor. You will be a people holy to the Lord your God, as he has said.” – Deuteronomy 26:19 NLT

God wanted the Israelites to be a blessing to others. He demanded that they take care of the needy among them. He would bless them so that they might be a blessing. And the more they blessed others, the more God would continue to bless them.

English Standard Version (ESV) The Holy Bible, English Standard Version. ESV® Permanent Text Edition® (2016). Copyright © 2001 by Crossway Bibles, a publishing ministry of Good News Publishers.