Deuteronomy 26:12 says, When thou hast made an end of tithing all the tithes of thine increase the third year, which is the year of tithing, and hast given it unto the Levite, the stranger, the fatherless, and the widow, that they may eat within thy gates, and be filled; Moses said that after they had given all their tithes of their increase to the Levite the third year, which was the year of tithing was, it was to be used differently. The first two years it was to be used in celebration, but every third year this tithe was to be used to help the poor. Verse thirteen adds, Then thou shalt say before the LORD thy God, I have brought away the hallowed things out of mine house, and also have given them unto the Levite, and unto the stranger, to the fatherless, and to the widow, according to all thy commandments which thou hast commanded me: I have not transgressed thy commandments, neither have I forgotten them: Moses said they were then to appear before God and swear to Him that they had given all their tithes to the Levites. I believe this was because there might have been a tendency to give less if it was going to the needy instead of to a celebration. As followers of Christ, we need to make sure that we don't feel inclined to give more to celebrations we can participate in than to the poor which does not benefit us personally. Verse fourteen continues, I have not eaten thereof in my mourning, neither have I taken away ought thereof for any unclean use, nor given ought thereof for the dead: but I have hearkened to the voice of the LORD my God, and have done according to all that thou hast commanded me. Moses continued, saying that they were to swear to God that they had not used any of the tithe for their own purposes, but had given it all to God in accordance with His law. We must give all of our tithes to God and never attempt to keep part of it for our own use. Verse fifteen concludes, Look down from thy holy habitation, from heaven, and bless thy people Israel, and the land which thou hast given us, as thou swarest unto our fathers, a land that floweth with milk and honey. Moses said that after they had given their tithes, they were to ask God to look down on them from His holy habitation in heaven and bless them as He had sworn to do with their fathers. Though we are forever saved as Christians, we should never think God will bless us materially if we do not obey His commandments concerning our tithes and offerings and helping the needy. Verse sixteen states, This day the LORD thy God hath commanded thee to do these statutes and judgments: thou shalt therefore keep and do them with all thine heart, and with all thy soul. Moses reminded them that they were God's commandments, and that they were to keep them with all their heart and soul. As followers of Christ, we need to know God's commandments today, and keep them with all our heart and all our soul. Verse seventeen adds, Thou hast avouched the LORD this day to be thy God, and to walk in his ways, and to keep his statutes, and his commandments, and his judgments, and to hearken unto his voice: Moses said they had vowed that day that the LORD would be their God and that they would follow His commandments. This was a personal relationship between God and them. Once we accept Jesus Christ as our Savior and Lord, we enter into a personal relationship with Him, and are then to follow His commandments. Following God's commandments can not save us, because we will never keep them all, but we are to keep His commandments because He by His mercy has saved us and called us to obey Him. Verse eighteen continues, And the LORD hath avouched thee this day to be his peculiar people, as he hath promised thee, and that thou shouldest keep all his commandments; Moses said God had called them that day to be His peculiar people, or people who were different from the rest of the world. The day that we accept Jesus Christ as our personal Savior and Lord, we become a part of His peculiar people, who no longer live only by the laws of man, but also by the laws of God. If these conflict, we are to follow God's laws. Verse nineteen concludes, And to make thee high above all nations which he hath made, in praise, and in name, and in honour; and that thou mayest be an holy people unto the LORD thy God, as he hath spoken. Moses said when they obeyed God's laws that they would be above all the nations that God had made. When we become a follower of Christ, we are set high above all other people. This does not mean that we are to lord it over them, but that we are to be a holy people to God, those who are set aside by doing His will.
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