Deuteronomy 26

Talks for Growing Christians

Firstfruits and Tithes

Deuteronomy 26

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Lesson Number 26

Background Notes

Doctrinal Point(s)

  1. The Lord’s people should remember their roots.
  2. The Lord’s people should remember their responsibilities.

Practical Application

  1. Put your money where your mouth is.


  1. What was the content of the second sermon of Moses given to the Children of Israel on the plains of Moab before they crossed over the Jordan River into the Promised Land?
  2. What was the purpose of the Feast of First Fruits according to Leviticus 23:9-14? What additional aspect do we see here in Deuteronomy 26?
  3. How does the tithe in verses 12-15 fit in with the other tithes required of the Children of Israel?
  4. The responsibility of meeting the needs of the poor with the extra tithe was in addition to the responsibility of supporting the ongoing work of the Lord with the regular tithe. What is the lesson for us?
  5. What is the topic of verses 16-19?


  1. This second sermon largely reviewed the many laws of the Mosaic Covenant.
  2. According to Leviticus 23, the Feast of First Fruits anticipated the fall harvest to come and consecrated the entire harvest to the Lord. We see in Deuteronomy this was also to be a reminder of their roots as a nation.
  3. Under the Law, the Children of Israel were to tithe from their annual income to support the Levites. Every third year it seems there was a double tithe that was not brought to Jerusalem, but was kept at home to feed the hungry in all the local towns. See also Deuteronomy 14:28-29.
  4. We too should not forget the normal needs of the Lord’s work when special needs arise – at a time of national disaster or some other crisis.
  5. God’s people are challenged to make good on their oath of allegiance.


  1. When the Children of Israel celebrated the Feast of First Fruits, the ritual to remember their roots was to be accompanied by worship and rejoicing. See Deuteronomy 26:10-11. When do you take time to remember your spiritual roots and rejoice where God has brought you?
  2. As God’s people under the Law were to remember their responsibility to give the extra tithe to meet the basic needs of the poor, so we who are God’s people today have a responsibility to meet the needs of the poor around us. How are you doing this?


  1. Israel did not make good on their oath of allegiance – they did not put their money where their mouth was. What about you?

Key Verses

  • “So the Lord brought us out of Egypt with a mighty hand and with an outstretched arm, with great terror and with signs and wonders. He has brought us to this place and has given us this land, ‘a land flowing with milk and honey.’” Deuteronomy 26:8-9
  • “So you shall rejoice in every good thing which the Lord your God has given to you and your house.” Deuteronomy 26:11
  • “Also today the Lord has proclaimed you to be His special people, just as He promised you, that you should keep all His commandments.” Deuteronomy 26:18

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