Why is this chapter here? That is the big question that I have when coming to the book’s final chapter. At first glance, it seems as though this chapter could have been placed anywhere else in Leviticus, which would have let the book end with chapter 26 as its climactic finish. But the LORD, in His wisdom, did not end the book there. He gives us this final chapter instead.

The text before us divides into three main sections: instructions on vows in verses 1-25, instructions on devoted things in verses 26-29, and instructions on tithes in verses 30-33. After walking through each part, we will focus on answering the question of why this is the conclusion rather than chapter 26.

ON VOWS // VERSES 1-25

We begin with the instructions regarding vows in verses 1-25. This section itself breaks into three parts: vows concerning people (vv. 1-8), vows concerning animals (vv. 9-13), and vows concerning property, specifically houses and land (vv. 14-25).

Before we dive into the particulars, we need to answer a much more basic question: What is a vow? A vow is a voluntary promise to give something of value to the Lord as an expression of gratitude, devotion, or supplication. That gift could be oneself, one’s possessions, or even one’s child.

One of the clearest examples in Scripture is Hannah. Longing for a son, she prayed to the Lord and promised to devote her son back to God, if He would grant her one. Yahweh answers her, giving her Samuel. After weaning him, Hannah brought Samuel to the tabernacle, and he remained there, serving the LORD under Eli. Hannah did not need to make that vow; it was entirely voluntary. That is a key feature of a vow. It was not required nor demanded. It was expression of willing devotion. Indeed, as we will see, Hannah could have redeemed Samuel from her vow, but she chose to fulfill her vow instead.

It is the voluntary nature that separates a vow from an oath. Oaths are typically required for religious, civic, or legal reasons. A vow, however, is freely offered.

The first category of vows concerns people. Most of these verses are spent explaining the valuation of persons by age and sex. These valuations are the prices for redeeming a vow, that is, for releasing someone from their vow to the LORD. We should remember that while non-Levites could not serve as priests, they could assist the priesthood and both men and women, young and old, could participate in various forms of service around the tabernacle. Think of Anna devoting her widowhood to worship and prayer within the temple as an example. But if a person wanted to be released from that service or perhaps needed to be released to care for family, they paid the required valuation to redeem themselves.

This ought to point us toward the graciousness of God. He provided a way out of rash vows and unexpected circumstances. Notice that God could all vows seriously. A vow that was made in the passion of a moment was still expected to be fulfilled. But He does provide a path to being released from that obligation. We do not know exactly how much a shekel was worth, but we can conclude this: it was costly but still possible to pay.

The valuations themselves are significant. The prices are not based on how intrinsically valuable a person was. All people are created alike in the image of God. Instead, valuation prices reflect the labor value of a person, that is, how much work a person could reasonably be expected to contribute.

In verse 8 we see God’s gracious provision for the poor. If someone could not afford the redemption price, the priest was permitted to adjust the price according to what the person was able to pay. This is the same pattern we saw at the beginning of Leviticus with the offerings. God does not price the poor out of worshiping Him; rather, He meets His people where they are. Crucially, the vow will still be costly because devotion always costs something. But His law ensures that the poor could still pay their redemption price.

Next, in verses 9-13, we see God’s laws for redeeming animals. If the vow concerns an animal that may be offered to Yahweh, whatever is given to the LORD becomes holy. Notice that it cannot be exchanged or substituted, neither for something worse nor even better. If someone does attempt a substitution, both the original animal and the substitute are considered holy. If the vow concerns an animal that is unclean, the worshiper must present it before the priest. The priest then assesses its value. If he wishes to redeem it, he can do so by paying its value plus twenty percent.

Notice the underlying principle is the same as the beginning of the book: God alone determines what is acceptable in worship. He tells Israel how He is to be approached, even in voluntary vows made out of gratitude, devotion, or supplication. What is vowed to God must be treated as holy.

God also forbids substitution. The worshiper may not take a high-quality animal and replace it with a poorer one. But neither may he take a lesser animal and substitute it for a better one. The worshiper must offer exactly what he or she vowed. If a substitution was made, God claims both animals. The original animal is His, and so is the substitute. God will not allow Himself to be manipulated or defrauded in worship. If someone attempted to cheat the system by substituting animals, God simply took both animals. The lesson: don’t try to be clever with your commitments to God.

If someone truly regretted their vow and wanted the animal back, redemption was the only legitimate path. The worshiper could pay the animal’s value plus one fifth. In doing so, he fulfills the vow without surrendering the animal itself. That was the one and only way of release.

The third and final category is vows regarding property. Houses and land were valued according to their future productivity, which meant that the year of jubilee played a major role in determining their worth. The closer to the jubilee, the lower the value, because fewer harvests remained before the land would be returned.

Before moving to the next section of the text, we should pause to consider how vows apply to us today. Few formal vows are made today, except for marriage vows, which are very much still a solemn promise before God made in the presence of many witnesses.

In the New Testament, vows are not emphasized. Jesus addresses oath-taking in the Sermon on the Mount (Matthew 5:33-37). He tells us not to take oaths, but simply to let our words mean what we say they mean.

The New Testament ethic, then, stresses straightforward truthfulness. Let your words be reliable. Speak honestly. Be a person whose ordinary speech can be trusted without the need for elaborate promises.

We may still make voluntary commitments, including solemn vows, but the overarching call is to simple integrity in everyday speech. If we do make a vow, the 1689 Confession’s counsel is correct. Vows should only be made to God and should be performed with careful faithfulness. But the Confession always warns us against vows that are “superstitious and sinful.” These would include vows to celibacy, which go beyond Scripture and can ultimately become snares to the flesh.

Of course, Scripture also gives examples of rash and sinful vows. These are situations in which keeping the vow leads to a greater sin than breaking it. In our fallen world, people sometimes place themselves in circumstances where every option is sinful, and the lesser sin must be chosen. Jephthah is a sobering example. He vowed that whatever came out of his house to meet him would be offered to the LORD, but it was his daughter who came out. Some commentators try to soften the account by suggesting that she was dedicated to tabernacle service rather than sacrificed. But that does not fit the narrative pattern of Judges. The book portrays the spiritual confusion of Israel, especially its leaders. Jephthah’s action reveals that he did not understand Yahweh’s character. He believed that God preferred a human sacrifice over breaking his vow. Jephthah clearly did not know God’s law, or he would have at least sought to redeem his daughter. His failure shows how little Israel’s leaders knew the heart of God.

Saul is another example. He rashly vowed to put to death anyone who tasted food before he found David. Jonathan, unaware of the vow, ate a bit of honey. Saul attempted to carry out his vow, but his men protected Jonathan. This deliberately echoes Jephthah and underscores Saul’s spiritual blindness. Both leaders treated Yahweh as if He were a Canaanite deity that delighted in blood rather than mercy.

Again, let us simply aim to speak the truth, plainly and clearly. God is truth. Let us cultivate lives of truth.

OF DEVOTED THINGS // VERSES 26-29

Now we come to the section dealing with devoted things, which falls into two categories: verses 26-27 address firstborn animals, while verses 28-29 deal with items and persons set apart to Yahweh.

The laws for firstborn animals state that anything which opens the womb already belongs to Yahweh. Sklar notes:

In other words, Israelites could not vow to give to the Lord an animal they owned (vv.9-13) and then pay that vow with an animal the Lord already owned himself (the firstborn). This would be like returning someone’s property and claiming you had given them a costly gift.

Thus, it cannot be dedicated as a vow because it already is the LORD’s. As with the vows, an unclean animal may be redeemed at its valuation plus a fifth.

The next two verses shift to the matter of devoted things. Verse 28 describes a things that are irrevocably set apart for God. Whether a person, animal, or property, these things could not be redeemed or sold. They are most holy to Yahweh. Verse 29 then describes persons that are devoted to destruction. Such a person may not be ransomed; he must be put to death. Although some commentators read both verses as describing destruction, the text seems to distinguish them. Verse 28 describes things irrevocably given to God (total consecration), while verse 29 describes persons devoted for destruction (total judgment). Both are ‘most holy to the LORD,’ but in different senses.

The Hebrew word behind ‘devoted’ is herem, which means to set apart irrevocably, and it is most often used for destruction. The Canaanites were placed under God’s Ban. Because they were under His herem, everything was to be destroyed: people, animals, and possessions.

The Greek word used to translate herem is anathema, which Paul uses in Galatians 1, saying that anyone who preached another gospel, even an angel or an apostle, is accursed, anathema, placed under the ban, devoted to utter destruction.

But verse 28 does not seem to be negative. Rather it seems to be an intensified form of vow in which something is completely surrendered to God without possibility of redemption. While normal vow could be redeemed, a devoted thing could not.

Even though the devoted things of verse 28 are described as most holy to the LORD, there is a sense in which that applies to verse 29 as well. You see, in a sobering sense, God’s judgment itself is holy and sanctifying. For His people, holiness comes through judgment that has fallen upon Another. Christ become herem, anathema, in our place. He became a curse to redeem us form the curse. And in Christ, we have become set apart and holy, His treasured possession.

However, those who refuse Christ will still be set apart by God, but they will bear the judgment themselves. In the end, everyone and everything will be fully devoted to the LORD, either in mercy or in wrath.

Paul’s usage of anathema to describe those who proclaim another gospel is a sobering warning of the eternal, divine judgment that will come. Of course, we can also apply this to ourselves, for in Christ we to be utterly devoted to God. We should also strive to place our sin under the ban. No compromising. No negotiations. Just killing the sin that threatens to kill us. Indeed, the Christian life involves continual consecration to God, offering our whole selves to Him and refusing to allow anything to rival Him.

ON TITHES // VERSES 30-33

The final section gives us instructions regarding tithes. Every tithe of the land, whether of the seed of the land or the fruit of the trees, is the LORD’s; it is holy to the LORD. God is saying that ten percent, a tithe, of everything an Israelite has belongs to Him. That tenth represented the whole of their possessions. It was an acknowledgment that God is the true Owner of everything.

If an Israelite needed his tithe back for some reason, perhaps he needed the grain to feed his animals, he could redeem it. He could take it back temporarily, but when he returned it, he needed to add twenty percent.

Now let us answer the most common question about tithes: Are we still obligated to give a tenth of our income? The short answer is no. The New Testament never reaffirms the tithe. Of course, it remains a perfectly fine practice, so if you are in doubt about how much you should give, ten percent is a great starting point. So, a tithe can be a helpful baseline and a wise goal, but under the new covenant, we follow a broader and deeper principle: overflowing generosity. I have written on this more fully at this article, but here quickly are three biblical principles for Christian giving:

1. Give cheerfully. Not out of mere duty. Give from a joyful heart.

2. Give sacrificially. This is where discernment must be used. Our giving should cost us something. For some believers, five percent may be a profound sacrifice. For others, twenty percent may barely be noticeable. The amount is not the point; sacrifice is.

3. Give because it reflects God’s heart. This is foundational. We give because God first gave to us. The Lord’s Prayer teaches us this pattern: “Forgive our debts, as we also have forgiven our debtors.” We forgive because we have been forgiven; we give because we have received. As Jesus said, “Freely you have received; freely you must give.”

WHY IS THIS THE END OF LEVITICUS?

Having now moved through the whole chapter, let’s return to our opening question: Why does Leviticus end with these commands? I propose at least two answers.

First, among all the laws in Leviticus, only the vows here and the peace offerings from chapter 3 are voluntary acts of worship. I think that is important. Everything else in Leviticus is compulsory: “If this happens, then you must do this.” But vows and peace offerings are not commanded. God is not demanding; He is only regulating how they should be given, if an Israelite chose to do so.

Ending the book with voluntary devotion gives us a subtle reminder about the character of God at the end of book. God does not mere compliance to His laws; He delights in devotion that is offered to Him freely. We see this in Psalm 1, where we read that the blessed man does not read God’s law each day in order to check off his to-do list. No, the blessed man delights in the law of the LORD and meditates on it day and night. That is the aim of Leviticus too. God’s desire is a people who follow Him because they joyfully want to be near Him and to have communion with Him.

Second, the whole chapter emphasizes God’s ownership of Israel through their consecration, devotion, and commitment to Him. The valuations, the devoted things, and the tithes all underscore that God owns everything. Israel is simply stewarding the things that ultimately belong to God, which included themselves. In that sense, this chapter functions as a final call to walk in the blessings of chapter 26. It summons God’s people to walk in grateful obedience to Him for the blessings that they have already been given.

Indeed, notice as well how much this chapter feels like an echo of the offerings in the first chapters of Leviticus. That seems like an intentional bookend. Just like the offerings, these vows, devoted items, and tithes were ways that Israel could worship God and have fellowship with Him. But the particular message of this closing chapter is that thankful covenant faithfulness is ultimately voluntary and joyful devotion that flows from the heart.

YOUR SPIRITUAL WORSHIP

And that brings us naturally to our own devotion. We went frequently to this verse while studying the offerings, and it is fitting that we should do so again here. In Romans 12:1, we read: “I appeal to you therefore, brothers, by the mercies of God, to present your bodies as a living sacrifice, holy and acceptable to God, which is your spiritual worship.”

We do not present bulls and goats. We do not give valuations and add-ons of twenty percent. New covenant worship is at the same time simpler and far more comprehensive than that. Give yourself. Offer your whole life to God.

Because Christ has redeemed us, we belong to Him. Our lives are one continuous sacrifice poured out to God. These vows in Leviticus point forward to our total consecration today in Christ.

“By the mercies of God” is a summary of Romans 1-11, which is where Paul carefully and logically explains the gospel. And the gospel is precisely why we should freely give ourselves as living sacrifices. In the gospel, we see that Christ has already freely given Himself for us. Indeed, notice that Christ fulfills every category in this chapter. He is the One whose valuation is beyond price, for He is the uncreated Son through Whom all things were made. He si the true and unblemished offering, the spotless, sinless, firstborn among many brothers. And He is One who has been devoted to destruction in our place. From the cross, He cried, “My God, my God, why have you forsaken me?” And the answer is: for us. He received the Father’s wrath, so that we can receive the Father’s mercy.

Even now, with the Spirit dwelling within us, our devotion is partial and imperfect. That is why we look to Christ’s perfect obedience in our stead.

Indeed, as we come to the Lord’s Table this morning, let us fix our eyes upon Christ. As we hold the bread and the cup in our hands, which represent His broken body and shed blood, let these signs give us two reminders.

First, let them lead us to rejoice in Christ, who has paid the debt of all our sin. Though our sins were like scarlet, He has washed them white as snow.

Second, let them serve as a covenant reaffirmation. As we drink the cup and hear, “This is the new covenant in my blood,” let that moment renew our commitment to live as those who belong body and soul to our faithful Savior. Pray that the Spirit would strengthen us to step into the coming week as a living sacrifice, as those who have pledged loyalty to the King of kings and are totally devoted to Him.