Deuteronomy 26:12

12.When thou hast made an end of tithing. In this passage Moses urgently stimulates them to offer the tithes willingly and abundantly, by placing God, as it were, before their eyes, as if they paid them into his hand: for a solemn protestation is enjoined, in which they condemn themselves as guilty before God, if they have not faithfully paid the tax imposed upon them; but they pray for grace and peace if they have honestly discharged their duty. For nothing can be more awakening to men, than when (219) God is introduced as the judge of any particular matter. This is the reason why he commands them to protest in God’s sight that they have obeyed His ordinance in the payment of their tithes. To separate, or “bring away out of the house,” is equivalent to their being conscious of no fraud in withholding from God what was His; and thus that they were guiltless of sacrilege, since they had not diverted anything holy to their private use. What follows, “I have not transgressed thy commandments, neither have I forgotten them,” must only be referred to the matter in hand; for it would have been too great an act of temerity and arrogance in them, to have boasted that they had kept and fulfilled the Law in every part and parcel. Still this manner 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 precepts. We must remember, however, what I have said, that this properly refers to the legal ceremonies. With the same meaning it is soon after said, “I have done according to all that thou hast commanded me:” for if they had gloried in their perfection, they had no need of sacrifices, or other means of purification. But as I have just said, 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.