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ation and faith can purchase nothing; but only manifest our cordial acquiescence in the way of salvation provided for us.] It will be yet further instructive to consider, II. The use and application of the tax

The tax was intended,

1. To obtain acceptance for the offerers

[The very terms "ransom," and "atonement," clearly shew, that the offerers were considered as in a state of guilt and bondage and they were warned, that, if they refused to pay "the atonement-money," they would bring upon themselves the divine displeasures. It was certainly an aggravation of David's sin in numbering the people, that, while he gratified his own pride and creature-confidence, he neglected to honour God by levying for him the appointed offering: and no less than seventy thousand of his subjects were destroyed in three days by a pestilence sent from God. This may give us some little idea of the vengeance that will overtake those who despise the atonement of Christ; and of the glorious deliverance which they shall obtain, who believe in him. The protection, the peace, the plenty, which his obedient people enjoyed in the wilderness, and their final possession of the promised land, represented the spiritual blessings which all "the ransomed of the Lord" shall eternally inherit.]

The

2. To convey instruction to the rising generation[The money, we are told, was to be "a memorial unto the children of Israel before the Lord." We read of different memorials in the Scriptures. The censers in which Korah and his company offered incense were taken out of the fire wherewith the offerers were consumed, and were made into plates for the covering of the altar, "to be a memorial, that none but the seed of Aaron come near to offer incense before the Lord." jewels and bracelets of which the Israelites spoiled the slaughtered Midianites were presented to the Lord, "as a memorial unto the children of Israel," that not one of their own army fell, though the whole Midianitish kingdom was utterly destroyed'. Now such memorials were the half-shekels at the numbering of the people: they served to remind the whole nation of Israel, that, as sinners, they stood in need of an atonement, and that none who consecrated themselves to the service of their God

should ever perish. Such memorials too are all who now seek for mercy through the atoning blood of Christ. They are as lights in a dark world: they unwittingly instruct all around them as Noah by building the ark "condemned the world," and tacitly admonished them of the impending judgments, so

g ver. 12. h Numb. xvi. 36-40. i Numb. xxxi. 48-54.

do they who flee to Christ for refuge, testify to all around them, that there is salvation in Him, and in him alone.]

3. To give honour unto God

[It was by these offerings, that the various services of the tabernacle (by which above all things God was honoured) were maintained. And who are they that now honour God in the world? Who are they that truly and spiritually maintain his worship? We fear not to say, that God is more acceptably served by his penitent and believing people, than by all the world besides. The gift of his only-begotten Son to die for us is that which he himself most commends to our attention; nor can he be more glorified on earth, or even in heaven itself, than in acknowledgments of our obligations to him for this stupendous effort of his love.]

APPLICATION

Amongst the Israelites there were several classes exempt from the payment of this tax: but none amongst us can plead any exemption from that which is required of us, the tribute of a broken and contrite spirit

1. Not the Levites

[These were not numbered for war, and therefore were not included in the tax. But the Levites amongst us should be the very first to devote themselves to God, and to render to him that tribute, which they demand from others

2. Not old people—

-]

[These for the same reason were omitted both in the numbering and the taxation. But who have so much cause to bear in mind the atonement of Christ as they who are on the borders of eternity, and are so soon to stand at his judgment-seat? It is to be lamented, that people advanced in years too generally take for granted that all is well with them, though they have never sought "a ransom, or an atonement, for their souls." But let the aged amongst us be diligent in working out their salvation, and "so much the more as they see the day approaching."]

3. Not women

[These were considered as included in the men; and therefore were not personally either taxed or numbered. But our offerings must be personal: nothing can be done by proxy: as there is "neither Jew nor Greek amongst us, so is there neither male nor female:" all must be judged by their own works, and all must be accepted through their own faith.]

k Numb. i. 47.

4. Not children—

But

[Persons under twenty years of age were not deemed strong enough for war, and therefore were passed over. who shall say at what age our responsibility to God begins? Who shall assign the limit at which God will "wink at," or condemn, the transgressions of his law? Surely this were presumptuous and dangerous ground: let not any of you dare to stand upon it. If the services of a Samuel or a Timothy can be acceptable to God, the iniquities of childhood may be provoking. The tax required from you is not burthensome to any seek not therefore, nor desire, an exemption from it. It is your heart, and not your property, that God requires: present it to him as purchased by the blood of his dear Son, and you shall be numbered amongst his people to all eternity.]

CIII.

THE ANOINTING OIL.

Exod. xxx. 25-31. Thou shalt make an oil of holy ointment, an ointment compound after the art of the apothecary: it shall be an holy anointing oil. And thou shalt anoint the tabernacle of the congregation therewith, and the ark of the testimony, and the table and all his vessels, and the candlestick and his vessels, and the altar of incense, and the altar of burnt-offering with all his vessels, and the laver and his foot. And thou shalt sanctify them, that they may be most holy whatsoever toucheth them shall be holy. And thou shalt anoint Aaron and his sons, and consecrate them, that they may minister unto me in the priest's office. And thou shalt speak unto the children of Israel, saying, This shall be an holy anointing oil unto me throughout your generations. OF the Ceremonial Law in general we may say, it was intended to shadow forth the Lord Jesus Christ in the whole of his work and offices. The Epistle to the Hebrews admirably illustrates it in this peculiar view, shewing with minuteness and precision the scope and object of it as relating to him, and as fulfilled in him. To his priesthood, in particular, the ordinance which we here read of more especially referred; for in the fortieth chapter, where the words of my text are again almost literally repeated, it is said, "Their anointing shall surely be an everlasting priesthood throughout their generations"."

a Exod. xl. 10-15.

But it is remarkable, that after the Babylonish captivity this ointment, so far as we are informed, was never made. And this seems to have been permitted of God, in order to direct their minds to that richer unction, which they were to receive from their Messiah. Previous to the time of Christ, the Holy Spirit was very sparingly and partially bestowed; as it is said, "The Holy Spirit was not yet given, because that Jesus was not yet glorified":" but after the ascension of our Lord and Saviour to heaven, "the Spirit was shed forth abundantly" upon God's Church; and from that time, multitudes, both of priests and people, have been wholly sanctified unto the Lord. Under this dispensation it is our happiness to live; so that, with a special reference to ourselves, I may well proceed to shew,

I. The universal need there is of the Holy Spirit's influence

There was nothing under the Law so holy, but that it needed this divine unction

["The tabernacle" itself, the immediate residence of the Deity; and "the ark," wherein the tables of the Law were placed, and which was a preeminent type of the Lord Jesus Christ, who fulfilled the Law for us; these, I say, were anointed; as were also "the table" of shewbread, and the candlestick, the one representing Christ as the bread of life, and the other "as the light which lighteneth every man that cometh into the world." Now, whence was it that these needed such purification? They were used in the service of sinful man, and therefore were polluted, and needed to be so purified; as heaven itself, the abode of all the glorified hosts, is said to be: for "the patterns of things in the heavens were purified with these earthly sacrifices, whilst the heavenly places themselves were purified with better sacrifices than these."

That "Aaron and his sons" needed this holy ointment, we do not wonder, since they were sinners like unto us. But taking the whole together as used for sinful man, they serve to shew us, that there is not a thing or person in the universe that must not be so sanctified, before God can find pleasure in any services presented to him.]

Nor is there any thing under the Gospel which does not need it

b John vii. 39.

c Tit. ii. 6.

d Heb. ix. 23.

[What are the ordinances of religion, or what the souls of men, without the Holy Spirit? The one are an empty form; and the other, 66 a cage of every unclean bird." Regard us as men, and every thing we do is defiled before God. But consider us as priests, for into that office every true Christian in the universe is brought, and how can we approach the Most High God, and offer any acceptable sacrifice unto him, unless we be first consecrated with that divine unction, which God has promised to all who seek him in spirit and in truth?? It is the duty of the greatest of men, and the privilege of the meanest, to get himself anointed with this holy oil. Even our Lord Jesus Christ himself, as man and as Mediator, needed it. We are informed, that "God anointed him with the Holy Ghost and with powers:" much more, therefore, must we, corrupt and sinful creatures, need, under all circumstances, his gracious communications: indeed we are expressly told, that, "if any man have not the Spirit of Christ, he is none of his h."]

II. His sufficiency for all to whom that influence is applied

This appears,

1. From the preciousness of the ointment which was used

[The spices were peculiarly rare and odoriferous; and the oil with which they were blended was most pure. And was this appointed for nought? Doubtless this was intended to shadow forth the excellency of the Spirit's gifts: for on whomsoever he was poured, whether on the Saviour himself or on any of the sons of men, he was "a spirit of wisdom and understanding, a spirit of counsel and of might, a spirit of knowledge and of the fear of the Lord, and he made the person of quick understanding in the fear of the Lord." There is not a faculty in man to which the Spirit's influence does not extend, or which it will not sanctify: it imparts light to the understanding, flexibility to the will, purity to the affections, tenderness to the conscience, and holiness to the entire man: it makes us altogether "a new creation," and sanctifies every offering which we present to God; so that "God smells a sweet savour from it," and is well pleased with services which could not otherwise be accepted of him.] 2. From the virtue infused into every thing anointed with it—

e 1 Pet. ii. 9. Rev. i. 6. h Rom. viii. 9.

f Luke xi. 13.

8 Acts iv. 27. and x. 38.

i Isai. xi. 2, 3.

k Phil. iv. 18.

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