Laws concerning tithes

A distinction is here made between the tithe on the yield of the land or of fruit trees, and that on animals. The former according to this passage may be redeemed on payment of 1 1/5th of the estimation. In Numbers 18:21-24 there is no such permission given. See McNeile (C.B.) there for comparison of the two passages. The tithe on cattle here imposed is, as he points out, a fresh demand, found nowhere else in O.T. except 2 Chronicles 31:6.

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