John Calvin Commentary Deuteronomy 26:12

"When thou hast made an end of tithing all the tithe of thine increase in the third year, which is the year of tithing, then thou shalt give it unto the Levite, to the sojourner, to the fatherless, and to the widow, that they may eat within thy gates, and be filled." — Deuteronomy 26:12 (ASV)

When you have made an end of tithing. In this passage, Moses urgently urges them to offer the tithes willingly and abundantly, by placing God, so to speak, before their eyes, as if they paid them into His hand. A solemn declaration is prescribed, in which they condemn themselves as guilty before God if they have not faithfully paid the tax imposed on them; but they pray for grace and peace if they have honestly fulfilled their duty.

For nothing can be more awakening to people than when ²¹⁹ God is presented as the judge of any specific matter. This is the reason why he commands them to declare in God’s sight that they have obeyed His ordinance in paying their tithes.

To separate, or “bring away out of the house,” means they are conscious of no fraud in withholding from God what was His; and thus, they were guiltless of sacrilege, since they had not diverted anything holy for their private use. What follows, I have not transgressed your commandments, nor have I forgotten them, must only be referred to the matter at hand; for it would have been too great an act of recklessness and arrogance for them to have boasted that they had kept and fulfilled the Law in every part.

Still, this way of speaking signifies desire rather than perfection, as if they had said that it was the full purpose of their minds to obey God’s commands. We must remember, however, what I have already said: that this specifically refers to the legal ceremonies. With the same meaning, it is soon after said, I have done according to all that you have commanded me: for if they had gloried in their perfection, they would have had no need of sacrifices or other means of purification.

But as I have just mentioned, God only invites them to examine themselves, ²²⁰ so that they may in sincerity of heart call upon Him as the witness of their piety.

²¹⁹ “Il n’y a rien qui esveille mieux les hommes, et les touche plus au vif, que quand Dieu leur est amend et produit pour juge, et qu’ilsont adjournez comme en sa presence:” there is nothing which awakens men more, or touches them more on the quick, than when God is brought forward and produced as their Judge, and when they are summoned as it were into His presence. — :” there is nothing which awakens men more, or touches them more on the quick, than when God is brought forward and produced as their Judge, and when they are summoned as it were into His presence. — Fr..

²²⁰ The Fr. gives a different turn to this, “gives a different turn to this, “seulement Dieu les a voulu aussi examiner, en les faisant tesmoins et juges de leur syncerite et rondeur:” God only wished them also to make an examination, calling themselves as witnesses of their own sincerity and integrity.:” God only wished them also to make an examination, calling themselves as witnesses of their own sincerity and integrity.