And concerning the tithe of the herd, or of the flock, even of whatsoever passeth under the {q} rod, the tenth shall be holy unto the LORD.

(q) All that which is numbered: that is, every tenth as he falls by tale without exception or respect.

Wesley's Notes

27:32 Under the rod - Either, The tither's rod, it being the manner of the Jews in tithing to cause all their cattle to pass through some gate or narrow passage, where the tenth was marked by a person appointed for that purpose and reserved for the priest. Or, the shepherd's rod, under which the herds and flocks passed, and by which they were governed and numbered. See Jer 33:13 Eze 20:37.

Jamieson-Fausset-Brown Bible Commentary

32. whatsoever passeth under the rod, &c.-This alludes to the mode of taking the tithe of cattle, which were made to pass singly through a narrow gateway, where a person with a rod, dipped in ochre, stood, and counting them, marked the back of every tenth beast, whether male or female, sound or unsound.

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.