Verse 1-11 — This year of release typified the grace of the gospel, in which is proclaimed the acceptable year of the Lord; and by which we obtain the release of our debts, that is, the pardon of our sins. The law is spiritual, and lays restraints upon the thoughts of the heart. We mistake, if we think thoughts are free from God's knowledge and check. That is a wicked heart indeed, which raises evil thoughts from the good law of God, as theirs did, who, because God had obliged them to the charity of forgiving, denied the charity of giving. Those who would keep from the act of sin, must keep out of their minds the very thought of sin. It is a dreadful thing to have the cry of the poor justly against us. Grudge not a kindness to thy brother; distrust not the providence of God. What thou doest, do freely, for God loves a cheerful giver, 2 Corinthians 9:7.
Verse 12-18 — Here the law concerning Hebrew servants is repeated. There is an addition, requiring the masters to put some small stock into their servants' hands to set up with for themselves, when sent out of their servitude, wherein they had received no wages. We may expect family blessings, the springs of family prosperity, when we make conscience of our duty to our family relations. We are to remember that we are debtors to Divine justice, and have nothing to pay with. That we are slaves, poor, and perishing. But the Lord Jesus Christ, by becoming poor, and by shedding his blood, has made a full and free provision for the payment of our debts, the ransom of our souls, and the supply of all our wants. When the gospel is clearly preached, the acceptable year of the Lord is proclaimed; the year of release of our debts, of the deliverance of our souls, and of obtaining rest in him. And as faith in Christ and love to him prevail, they will triumph over the selfishness of the heart, and over the unkindness of the world, doing away the excuses that rise from unbelief, distrust, and covetousness.
Verse 19-23 — Here is a direction what to do with the firstlings. We are not now limited as the Israelites were; we make no difference between a first calf, or lamb, and the rest. Let us then look to the gospel meaning of this law, devoting ourselves and the first of our time and strength to God; and using all our comforts and enjoyments to his praise, and under the direction of his law, as we have them all by his gift.