Discovery BoxLeviticus 27:30-32 
Context27:30 “‘Any tithe 1 of the land, from the grain of the land or from the fruit of the trees, belongs to the Lord; it is holy to the Lord. 27:31 If a man redeems 2 part of his tithe, however, he must add one fifth to it. 3 27:32 All the tithe of herd or flock, everything which passes under the rod, the tenth one will be holy to the Lord. 4
1 tn On the “tithe” system in Israel, see R. E. Averbeck, NIDOTTE 2:1035-55 and esp. pp. 1041-42 on Lev 27:30-33.
2 tn Heb “And if redeeming [infinitive absolute] a man redeems [finite verb].” For the infinitive absolute used to highlight contrast rather than emphasis see GKC 343 §113.p.
3 tn Heb “its one fifth on it.”
4 sn The tithed animal was the tenth one that passed under the shepherd’s rod or staff as they were being counted (see J. E. Hartley, Leviticus [WBC], 485, and B. A. Levine, Leviticus [JPSTC], 200).
