Deuteronomy 26

26:1-15 Under the terms of the covenant, the Great King required that his subjects render him tribute annually or even more frequently. Since Israel was an agrarian society, God required offerings of animal, vegetable, or grain products. This tribute specifically celebrated the mighty Exodus redemption.

26:5 Jacob’s mother (Rebekah) was an Aramean (Gen 24:10; 25:20, 26), and Jacob also lived in Aram for many years (Gen 31:41-42). His lifestyle was seminomadic (wandering). • few in number: Jacob and his family totaled only seventy when they went to Egypt (see Gen 46:27; Exod 1:5).

26:11 In Israelite society, foreigners (literally sojourners) were resident aliens; see also study note on 10:18.

26:12 Every third year the tithe was gathered for the Levites and other dependents; see also study note on 14:28.

26:13 I have taken (literally burned) the sacred gift: This phrase means that the donor had given his own property to the Levites and to others in need.

26:14 offered any of it to the dead: These pagan rituals were intended to sustain the dead through food offerings. Such food would be unacceptable as a part of the tithe given to the Levites.

26:16-19 Having laid out the great covenant principles (chs 5–11) and clarified their application (chs 12–26), Moses urged the people to obey the covenant with all their hearts. The Lord had called them into a special relationship with himself, a privilege that required obedience to the covenant prescriptions. The result of this submission was holiness, a state that reflected God’s character and that would flow naturally from unbroken fellowship with him.26:16 wholeheartedly (literally with all your heart and with all your soul): This Hebrew phrase is a clear reference to the Shema, the foundational statement of Israel’s faith and covenant commitment (see 6:4-5 and study notes). There could be no halfhearted compliance with God’s high and holy expectations; it must be all or nothing.