“Only the firstling of the beasts, which should be the LORD'S firstling, no man shall sanctify it; whether it be ox, or sheep: it is the LORD'S.”
King James Version (KJV)
Matthew Henry's Concise Commentary
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.
“And he removed from thence unto a mountain on the east of Bethel, and pitched his tent, having Bethel on the west, and Hai on the east: and there he builded an altar unto the LORD, and called upon the name of the LORD.”