(26) Only the firstling of the beasts.--Better, nevertheless the firstlings, &c, as this rendering also suits Leviticus 27:28, which begins with the same particle, and which is translated in the Authorised Version, "not withstanding." Having laid down the regulations about the four classes of objects which may be vowed to the Lord--viz.: 1, persons (Leviticus 27:2-8); 2, animals (Leviticus 27:9-13); 3, houses (Leviticus 27:14-15); and 4, lands (Leviticus 27:16-25)--the legislator concludes by pointing out two exceptions to the rules about votive offerings hitherto discussed. The two classes of objects which are forbidden to be vowed are (1) the firstlings of beasts and (2) devoted things. The firstlings belonged already to the Lord by an express statute (Exodus 13:2). To vow, therefore, to the Lord that which was His own is a mockery.

Which should be the Lord's firstling.--Rather, which is born as a firstling to the Lord, that is, one which, by virtue of its being a firstling, and by its very birth, is the property of the Lord.

Verses 26-33. - The law of vows and their commutation is further declared in four subjects:

(1) the firstborn of animals;

(2) things already devoted;

(3) tithes of the produce of the land;

(4) tithes of the produce of the cattle. Verses 26-28. - The firstborn of animals were already the Lord's, and they could not, therefore, be vowed to him afresh; the sacrificial animals were to be offered in sacrifice (Exodus 13:15); the ass was to be redeemed by a sheep or be put to death (Exodus 13:13; Exodus 34:20); other unclean animals are to be either redeemed at the fixed price, plus one-fifth, or, if not redeemed, sold for the benefit of the sanctuary.

27:26-33 Things or persons devoted, are distinguished from things or persons that were only sanctified. Devoted things were most holy to the Lord, and could neither be taken back nor applied to other purposes. Whatever productions they had the benefit, God must be honoured with the tenth of, if it could be applied. Thus they acknowledge God to be the Owner of their land, the Giver of its fruits, and themselves to be his tenants, and dependants upon him. Thus they gave him thanks for the plenty they enjoyed, and besought his favour in the continuance of it. We are taught to honour the Lord with our substance.Only the firstlings of the beasts,.... These are excepted from being sanctified, or set apart for sacred uses, for a very good reason, suggested in the next clause:

which should be the Lord's firstling, no man shall sanctify it; it being what he has a claim upon, and ordered to be sanctified to him by a law previous to this, Exodus 13:2; wherefore to sanctify such a creature, would be to sanctify what was his before; not merely in a general sense, in which all creatures are his, but in a special sense, having in a peculiar manner required it as his; and therefore to sanctify, or vow to him, what was his before, must be trifling with him, and mocking of him:

whether it be ox, or sheep; the firstlings of either of them:

it is the Lord's; which he has claimed as his own special and peculiar property, antecedent to any vow of its owner.