John Calvin on Deuteronomy 15:19-23

19. All the firstling males. Another caution is added, that they should make no profit of the first-born; for they might have used the labor of the ox in plowing, or as a beast of burden; they might also have sheared the lambs, and have afterwards brought a deteriorated animal into the tabernacle. God commands, therefore, that what was due to Him should be honestly and absolutely paid. But, if good laws sprang from evil habits, it hence appears with what audacious greediness men have ever been led away to wicked gains, since it was necessary that they should be prohibited by an express edict from seeking to enrich themselves at God’s expense. Wherefore, it is not to be wondered at that men are acute and sagacious in cheating each other, since they by no means hesitate to deceive God by wicked artifices.

Another Supplement

respecting the Payment of Tribute

Exodus 30

Exodus 30:11-13, 15, 16

11. And the Lord spake unto Moses, saying,

11. Loquutus est Jehova ad Mosen, dicendo,

12. When thou takest the sum of the children of Israel, after their number, then shall they give every man a ransom for his soul unto the Lord, when thou numberest them; that there be no plague among them, when thou numberest them.

12. Subduces summam filiorum Israel, prout numerati fuerint inter eos: dabunt singuli redemptionem animae suae Jehovae quum numeraveris eos, et non erit in eis plaga quum numeraveris eos.

13. This they shall give, every one that passeth among them that are numbered, half a shekel after the shekel of the sanctuary: (a shekel is twenty gerahs:) an half shekel shall be the offering of the Lord.

13. Hoc dabunt quisque transiens inter numeratos, dimidium sicli secundum siclum sanctuarii. Viginti obolorum est siclus, dimidium sicli erit oblatio Jehovae.

15. The rich shall not give more, and the poor shall not give less, than half a shekel, when they give an offering unto the Lord, to make an atonement for your souls.

15. Dives non augebit, et pauper non diminuet ex dimidio sicli, dando oblationem Jehovae ad expiandas animas vestras.

16. And thou shalt take the atonement-money of the children of Israel, and shalt appoint it for the service of the tabernacle of the congregation; that it may be a memorial unto the children of Israel before the Lord, to make an atonement for your souls.

16. Accipiesque pecuniam expiationum a filiis Israel, et dabis eam in opus tabcrnaculi testimonii: eritque filiis Israel in memoriale coram Jehova, ad expiandas animas vestras.