Leviticus 27, the final chapter of this book, is a challenge.  It deals with "valuation".   If a person made a vow to the Lord, they could exchange money for the actual object of the vow.  A certain amount for a person, according to age and sex; a certain amount for an animal; and a certain amount for a house or land.  The required tithes were not included in this exchange.  "Thus all the tithe of the land, of the seed of the land or of the fruit of the tree, is the Lord's; it is holy to the Lord." 

This section brings to mind Acts 5, where Ananias and his wife sold a piece of property but kept back a portion of the price. The couple lied about the amount that they received for their property, bringing some of it before the apostles,  but claiming that this was the whole amount.  This lie resulted in instant judgement and death.  Their gift was not a tithe, but might have been considered an offering as part of a vow.  The fact that they dedicated this gift to the Lord would make it "holy".  The fact that they then lied about the gift would be profane before the Lord.  Their actions uncovered their lack of reverent fear and understanding of who God is and what He requires of His people. 

The book of Leviticus may seem to be irrelevant to New Testament believers,  but it is not.  It helps us to understand the holiness of God and His expectations for His people.  It helps us to understand what the Atonement really means and how Jesus Christ fulfilled all of the Law by His personal sacrifice as the Lamb of God.  It gives a foundation of godly principles that are echoed in the New Testament teachings.  We need to know what all of the Bible teaches so that we can walk in the Truth, for all of God's Words are for us.  I am so thankful that we do not have to keep offering animal sacrifices on earthly altars, but that Christ died, once for all.

The main principle that keeps echoing in my mind and heart through the study of this book is - ".. do not be conformed to this world but be transformed by the renewing of your mind, so that you may prove what the will of God is, that which is good and acceptable and perfect."  All of the Laws given through Moses on Mount Sinai were for this same purpose - that the nation of Israel, God's chosen people, would be set apart from the worldly practices of that day;  practices that are still considered sinful in the eyes of the Almighty God who never changes.  God wants us to turn from those sinful practices and live holy lives in accordance with His will for us.  His good and acceptable and perfect will.  And the only way to discern His will is to know His Word and have it in our minds and hearts every day.  

Father in heaven,  pour out Your Spirit upon us again and again.  Renew our thinking with the Truth of Your Word.  Lead us in paths of righteousness and truth with the Light of Your Word.  Transform our lives that we may be holy and acceptable before You.  We present ourselves before You, do as You will in us we pray.  In Jesus Christ we come,  amen.