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Moses commands the Israelites to set aside the firstfruits of their harvest for the Suzerain (Ruler) God once they were settled in the Promised Land. This offering was an acknowledgement of God’s gifts of redemption, covenant, and land.
Moses commands the Israelites to offer a special tithe to the Suzerain God every third year to support the vulnerable of the Israelite society.
Moses told the Israelites that this covenant renewal was a reminder of their special relationship with Yahweh and their special status among the nations of the earth.
The book of Deuteronomy is the fifth and last book of the Torah (“law”). It continues the story of the first 4 books and picks up exactly where the book of Numbers ends (with the people on the plain of Moab). Therefore, as we set the context for the book of Deuteronomy, it is important that we briefly summarize the theme of the previous books to see how the story of God unfolds.
Genesis describes God’s plan to bless the Israelites and the world through one man named Abraham (Gen. 12:1-3). Exodus focuses on God’s loving act by which He rescued the Israelites from Egypt in order to have a covenant relationship with them. Once the children of Israel are redeemed, Leviticus instructs them to live a holy life that reflects the life of their covenant redeemer (cf. Lev. 19). Since the first generation of the Israelites failed to obey God wholeheartedly, the book of Numbers displays a strong contrast between God’s faithfulness and the nation’s failure. That is why the book of Deuteronomy reiterates and expands on the covenant to a new generation of Israelites poised to enter and conquer the Promised Land. The message of the book is centered around two key terms: love and loyalty (Deut. 6:4-5).
Outline of Deuteronomy:
I. Introduction: Moses will explain the law (1:1 – 5)
II. Moses’ First Sermon – a Recounting of the LORD’s Faithfulness (1:6 – 4:43)
III. Introduction to Second Sermon on expositing the Law (4:44 – 49)
IV. Moses’ Second Sermon – an Exposition of the Law Given at Mt. Sinai (5:1 – 26:19)
V. Script for Covenant Renewal Ceremony Once they enter the land (27:1 – 29:1)
VI. Moses’ Third Sermon – a Call to Obedience (29:2 – 30:20)
VII. The Last Acts of Moses (31:1 – 34:12)
Deuteronomy 26 deals with three laws. The first requires the Israelites to set aside the firstfruits of their harvest for the Suzerain God once they are settled in the Promised Land (vv. 1–11). The second commands the people of God to offer a special tithe to the LORD every third year to support the vulnerable in Israel (vv. 12–15). The third law urges Israel to obey God because He chooses them to be His treasured possession and calls them to be a holy people, a nation that is set apart to represent Him as a kingdom of priests, an example calling other nations to follow after God and His ways (vv. 16–19).
Deuteronomy 26 can be outlined as follows: